Free Access IIA.IIA-CIA-Part2.v2023-04-08.q383 Practice Test (Page 30)

Question 141

The scope of a consulting engagement performed by internal auditors should:

A.Exclude areas that might be the subject of subsequent assurance engagements.

B.Be limited to activities within the current operating period.

C.Be sufficient to address the objectives agreed upon with the client.

D.Be preapproved in conjunction with the annual plan of consulting engagements.

Question 142

Which of the following would provide the best audit evidence regarding the effectiveness of an applied research department?

A.Develop a cost-per-product analysis for products developed over the past five years.

B.Develop a report on revenue generated by or cost savings directly attributable to newly developed products.

C.Compare research as a percentage of revenue between this company and all major competitors in the same industry.

D.Compare the number of this year's new product developments to the number of new product developments for the past five years.

Question 143

Recommendations should be included in the audit report in order to:

A.Provide management with options for addressing audit findings.

B.Ensure that audit findings are resolved in the manner suggested by the auditor.

C.Minimize the amount of time required to correct audit findings.

D.Ensure that audit findings are addressed by management.

Question 144

The external auditor has identified a number of production process control deficiencies involving several departments. As a result, senior management has asked the internal audit activity to complete internal control training for all related staff. According to IIA guidance, which of the following would be the most appropriate course of action for the chief audit executive to follow?

A.Accept the engagement even if the audit engagement staff was previously responsible for operational areas being trained.

B.Refuse to accept the consulting engagement because it would be a violation of independence.

C.Accept the engagement but hire an external training specialist to provide the necessary expertise.

D.Collaborate with the external auditor to ensure the most efficient use of resources.

Question 145

During an audit of a major metropolitan museum, an auditor was unable to locate selected items from the museum's collection. The director of the museum informed the auditor that the upcoming replacement of the museum's inventory tracking system would address the auditor's concerns. What follow-up activity should the auditor propose?

A.Receive periodic feedback from museum staff regarding the status of the system implementation.

B.Monitor the system implementation and schedule a follow-up review once the new system is in place.

C.Determine whether the items are indeed missing and assess the ability of the new system to remedy the problem.

D.Schedule an audit of the museum's security systems to determine if theft is a problem.

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Question 141

Question 142

Question 143

Question 144

Question 145

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