Free Access IIA.IIA-CIA-Part2.v2023-03-09.q121 Practice Test (Page 4)

Question 11

Which of the following statements is true regarding internal controls?

A.Reviewing process maps and flowcharts is an appropriate method for the internal a auditor to identify all key risks and controls during engagement planning

B.During engagement planning, internal auditors should not discuss the identified key risks and controls with management of the area under review to prevent tipping off probable audit lasts

C.For assurance engagements internal auditors should plan to assess the effectiveness of all entity-level controls

D.Poorly designed or deficient entity-level controls can prevent well-designed process controls from working as intended.

Question 12

Which of the following statements is true regarding internal auditors and other assurance providers?

A.Internal auditors may rely on the work of internal compliance teams to expand their coverage of the organization without increasing direct audit

B.Internal auditors should always reperform and validate audit work completed by external assurance providers

C.hours Internal auditors can rely on the work of other assurance providers only rf the other assurance providers report directly to the board

D.Assurance providers who report to management and/or are part of management cannot provide control serf-assessments services

Question 13

Management requested internal audit consulting services. During fieldwork significant control issues were identified by the internal audit team. Which of the following is an appropriate response from the chief audit executive?

A.Focus on the consulting engagement and schedule an assurance engagement next to address the control issues

B.Report the significant control issues to senior management and the board and recommend corrective action

C.End the consulting engagement and report the results to management as planned

D.Mutually agree with the engagement client on corrective actions

Question 14

According to an internal audit observation, the organization's rules of record management require all contracts to be registered and stored in a specific electronic system. One subsidiary has thousands of client contracts on paper, which are kept in the office because there are not enough assistants to scan the contracts into the system. Which of the following component should be added to this observation?

A.Cause

B.Criteria

C.Effect

D.Condition

Question 15

Which of the following recommendations made by the internal audit activity (IAA) is most likely to help prevent fraud?

A.A review of internal service-level agreement compliance in financial services found that requests for information frequently are fulfilled up to two weeks late. The IAA recommends that the financial services unit be eliminated for its ineffectiveness.

B.A review of customer service-level agreements found that orders to several customers are frequently delivered late. The IAA recommends that the organization extend the expected delivery time advertised on its website.

C.A vacation policy compliance review found that employees frequently leave on vacation before their leave applications are signed by their manager. The IAA recommends that the manager attend to the leave applications in a more timely fashion.

D.A review of password policy compliance found that employees frequently use the same password more than once during a year. The IAA recommends that the access control software reject any password used more than once during a 12-month period.

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