Free Access IIA.IIA-CIA-Part2.v2023-03-09.q121 Practice Test (Page 7)

Question 26

Which of the following information is most appropriate for the chief audit executive to share when coordinating audit plans with other internal and external assurance providers?

A.Objectives scope and timing at a high level to support coordination while adhering to confidentiality requirements

B.No information should be shared with internal and external provider as it could introduce bias into the engagement results.

C.All plan information, including risk assessments, planned tests and past results to maximize the opportunity for coordination with internal and external providers.

D.The area and timing of the audit engagement to ensure confidentially and avoid conflict of interest.

Question 27

Which of the following best illustrates the primary focus of a risk-based approach to control self-assessment?

A.To evaluate controls regarding the computer security of an oil refinery.

B.To link a financial institution's business objectives to a work unit responsible for the associated risk.

C.To assess the likelihood and impact of events associated with operating a finished goods warehouse.

D.To examine the processes involved in exploring, developing, and operating a gold mine.

Question 28

Which of the following manual audit approaches describes testing the validity of a document by following it backward to a previously prepared record?

A.Vouching

B.Tracing

C.Reperformance

D.Walkthrough

Question 29

Which of the following statements is true regarding the use of internal control questionnaires (ICOs)?

A.ICQs are efficient because they minimize the need for follow-up with survey respondents

B.Answers to survey questions can be easily misinterpreted

C.ICQs offer limited value for organizations with uniform procedures

D.Controls with positive survey responses can be eliminated from further testing

Question 30

What type of audit engagement would be the most appropriate to determine how an organization could be more profitable in the long term?

A.Performance audit

B.Operational audit

C.Compliance and financial audit

D.Quality audit

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Question 26

Question 27

Question 28

Question 29

Question 30

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