Free Access IIA.IIA-CIA-Part2.v2023-04-08.q383 Practice Test (Page 75)

Question 366

An internal audit manager is supervising an engagement. A senior auditor deviates from the approved engagement plan but meets all deadlines in the approved time schedule. Which activity is not required for the audit manager to provide proper engagement supervision?

A.Ensure that all engagement objectives are met.

B.Ensure compliance with the time schedule.

C.Approve the deviation from the engagement plan.

D.Actively participate in audit procedures.

Question 367

According to IIA guidance, when would an interim report typically be produced?

A.During lengthy audit engagements involving several organizational units.

B.Following each workshop conducted during a consulting engagement.

C.Following management's update tor actions taken on outstanding recommendations.

D.During a standard audit engagement when management wants to address an issue before the final report is drafted.

Question 368

If observed during fieldwork by an internal auditor, which of the following activities is least important to communicate formally to the chief audit executive?

A.Acts that may endanger the health or safety of individuals.

B.Acts that favor one party to the detriment of another.

C.Acts that damage or have an adverse effect on the environment.

D.Acts that conceal inappropriate activities in the organization.

Question 369

Which of the followings statements describes a best practice regarding assurance engagement communication activities?

A.A detailed escalation process should be developed during the planning stage of an assurance engagement.

B.All assurance engagement observations should be included in the main section of the engagement communication.

C.During the "communicate" phase of an assurance engagement, it is best to define the methods and timing of engagement communications.

D.All assurance engagement observations should be communicated to the audit committee.

Question 370

Which of the following statements is true regarding engagement planning?

A.The risk-based objectives of the engagement can be determined once the scope of the engagement has been formed

B.For an assurance engagement, once the scope is established and testing has begun, the scope cannot be modified.

C.For a consulting engagement, planning typically occurs after the engagement objectives and scope have already been determined

D.The engagement objectives are the boundaries for the engagement, which outline what will be included in the review

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Question 366

Question 367

Question 368

Question 369

Question 370

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