Free Access IIA.IIA-CIA-Part2.v2023-03-09.q121 Practice Test (Page 3)

Question 6

Which of The following best justifies an internal auditor's decision to issue a preliminary audit report?

A.The internal audit team expects management to address certain issues immediately due to their severe impact

B.The internal audit team and audit client have a serious dispute over the scope and objective of the engagement

C.The internal audit team would like to issue a clean final audit report without any material observations or risks

D.The internal audit team anticipates that the formal final audit report would be undesirable for management due to the significance of outlined risks

Question 7

According to HA guidance on IT, which of the following actions would be performed as part of the "Define IT Universe" stage of the IT audit plan development process?

A.Assess risk and rank subjects using business risk factors

B.Identify significant applications that support the business operations

C.Identify how the organization structures its business operations

D.Select audit subjects and bundle into distinct audit engagements

Question 8

Which of the following is an appropriate role for the internal audit activity with regard to the organization's risk management program?

A.Identify and manage risks in line with the organization's risk appetite.

B.Attain an adequate understanding of the organization's key risk mitigation strategies.

C.Ensure that a proper and effective risk management process exists.

D.Identify and ensure that appropriate controls exist to mitigate risks.

Question 9

An IT auditor is reviewing the access controls in an organization's accounting application. The auditor intends to deploy a tool that can help test the logical controls embedded in the system to ensure employee access is granted according to need. Which of the following would help achieve this objective?

A.integrated test facility

B.Utility software

C.Audit expert systems.

D.Generalized audit software

Question 10

An internal auditor is analyzing sates records and is concerned whether a transaction is recorded in the coned period. The accounting manager explains that the external auditor approved the records and produces an email from the external audit team leader. How should tie internal auditor respond?

A.Consult account accounting principles, standards, and relevant guidelines in regard to timing of the entry

B.Compare the recording of this transaction to now similar ones were executed last year

C.Ask the external auditor to review the same transaction again as an independent third party

D.Interview the chief financial officer and obtain her opinion on how the transactions should be recorded

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