Free Access IIA.IIA-CIA-Part2.v2023-04-08.q383 Practice Test (Page 40)

Question 191

If an auditor is sampling to test compliance with a particular company policy, which of the following factors should not affect the allowable level of sampling risk?

A.The experience and knowledge of the auditor.

B.The adverse consequences of noncompliance.

C.The acceptable level of risk of making an incorrect audit conclusion.

D.The cost of performing auditing procedures on sample selections.

Question 192

The balanced scorecard approach differs from traditional performance measurement approaches because it adds which of the following measures?
I. Financial measures.
II. Internal business process measures.
III. Client satisfaction measures.
IV. Innovation and learning measures.

A.I only

B.III and IV only

C.II and IV only

D.II, III, and IV only

Question 193

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

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

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

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

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

Question 194

Which of the following would not include recommendations for process improvements?

A.Consulting engagement.

B.Internal audit engagement.

C.Forensic investigation.

D.Due diligence engagement.

Question 195

If an auditor expects to find numerous discrepancies between recorded values and audited values of sample selections, which sampling technique would be most appropriate?

A.Probability-proportional-to-size sampling.

B.Attributes sampling.

C.Difference estimation sampling.

D.Discovery sampling.

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