Free Access IIA.IIA-CIA-Part2.v2023-03-09.q121 Practice Test (Page 19)

Question 86

An internal auditor discovered that sales contracts with business clients were not stored in the electronic document management database instead they were scanned and saved in a nonsystematic manner to server folders Which of the following would be an appropriate consequence for the internal auditor to include in the documented observation?

A.Sales contracts were stored improperly because the office manager was not trained to use the electronic database and prefers to avoid it

B.if the organization becomes subject to litigation the agreed pricing terms and conditions of the contracts may be difficult to prove

C.The document management policy requires business client data to be stored in a specific management database

D.All staff should be appropriately trained and required to follow the organization's established policies and procedures pertaining to document management

Question 87

An audit observation noted that annual inventory counts of biofuel was not being performed appropriately Fuel yards were not visited and physical amounts of biofuel were not reconciled with accounting data Management of the division understood the issue and promised to resolve the problem When should the internal auditor schedule a follow-up review?

A.When convenient for both parties

B.As soon as possible, no later than two months after the audit

C.Before financial year end

D.When management has indicated that the issue has been resolved

Question 88

An internal auditor discovered that a new employee was granted inappropriate access to the payroll system Apparently the IT specialist had made a mistake and granted access to the wrong new employee. Which of the following management actions would be most effective to prevent a similar issue from occurring again?

A.Review the system activity log of the employee to determine whether he used the inappropriate access to conduct any unauthorized activities in the payroll system

B.Remove the new employee's excessive access rights and request that he report any future access error.

C.Provide coaching to the IT specialist and introduce a secondary control to ensure system access is granted in accordance with the approved access request.

D.Perform a complete review of all users who have access to the payroll system lo determine whether there are additional employees who were granted inappropriate access

Question 89

Which of the following statements about including consulting engagements in the annual internal audit plan is true?

A.Consulting engagements do not need to be included m the annual internal audit plan unless requested by the board

B.The acceptance of proposed consulting engagements into the annual internal audit plan may depend on their ability to add value

C.Assurance engagements must be included in the annual internal audit plan but there is no requirement to include consulting engagements

D.All requests for consulting engagements must be included in the annual internal audit plan

Question 90

An internal auditor is conducting a review of the procurement function and uncovers a potential conflict of interest between the chief operating officer and a significant supplier of IT software development services. Which of the following actions is most appropriate for the internal auditor to take?

A.Inform the audit supervisor.

B.Disregard the potential conflict, because it is outside the scope of the audit assignment.

C.Investigate the potential conflict of interest.

D.Inform the external auditors of the potential conflict of interest.

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