Free Access IIA.IIA-CIA-Part2.v2023-04-08.q383 Practice Test (Page 5)

Question 16

According to IIA guidance, which of the following are potential benefits of using an assurance map?

A.Identification of duplicate or overlapping assurance activities, and improved relevance of assurance recommendations.

B.Indication of gaps in assurance coverage, and enhanced effectiveness of assurance providers.

C.Enhanced effectiveness of assurance providers, and improved relevance of assurance recommendations.

D.Indication of any gaps in assurance coverage, and improved relevance of assurance recommendations.

Question 17

An audit client responded to recommendations from a recent consulting engagement. The client indicated that several recommended process improvements would not be implemented. Which of the following actions should the internal audit activity take in response?

A.Escalate the unresolved issues to the board, because they could pose significant risk exposures to the organization.

B.Confirm the decision with management and document this decision in the audit file.

C.Document the issue in the audit file and follow up until the issues are resolved.

D.Initiate an assurance engagement on the unresolved issues.

Question 18

A chief audit executive (CAE) received a detailed internal report of senior management's internal control assessment. Which of the following subsequent actions by the CAE would provide the greatest assurance over management's assertions?

A.Assess whether senior management adequately supports and promotes the internal control culture described in the report.

B.Assert whether the described and reported control processes and systems exist.

C.Evaluate the completeness of the report and management's responses to identified deficiencies.

D.Determine whether management's operating style and the philosophy described in the report reflect the effective functioning of internal controls.

Question 19

During the filework phase of an assurance engagement the internal auditor decides that she wants to adjust the audit work program. Which of the following is the most appropriate next step for the auditor to take9

A.Obtain approval from the engagement supervisor

B.Obtain the required resources, including IT. to complete the work

C.Discuss the change in scope with management of the area under review.

D.Request additional information needed from management of the area under review.

Question 20

Which of The following best describes a risk that is deemed "unacceptable" to the organization?

A.A risk where inherent risk exceeds its residual risk

B.A risk where residual risk exceeds the tolerance level

C.A risk where likelihood and impact are high

D.A risk where inherent risk exceeds the tolerance level

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