Free Access IIA.IIA-CIA-Part2.v2023-05-26.q379 Practice Test (Page 10)

Question 41

The human resources (HR) department was last reviewed three years ago and is due for an assurance engagement after undergoing recent process changes. Which of the following would the most effective option identify the HR department's risks and controls?

A.Review the organization's risk strategy and risk appetite framework

B.Discuss the department's present strategies 'and objectives with the head of the HR department

C.Meet with the chief operating officer 10 obtain Information about the MR department

D.Review the previous internal audit report and locus on key audit observations and action plans

Question 42

The most effective method of reporting engagement results to management and stimulating action is to:

A.Use slides to support a discussion of major points.

B.Limit verbal commentary and present a series of slides that graphically depict the engagement results.

C.Deliver a lecture on the engagement results.

D.Distribute copies of the report, ask the participants to read the report, and ask for questions.

Question 43

Which of the following is an effective way for an internal auditor to improve communications with the client during a contentious audit?

A.Encourage the client to participate as a partner in the decision-making process to determine the changes that need to be made.

B.Clearly explain to the client the role of the internal audit activity in the change process.

C.Obtain the support of the board of directors for proposed changes before discussing the changes with operating management.

D.Speak privately with key client personnel immediately after proposed changes are announced to address their concerns.

Question 44

Which of the following is the primary reason for internal auditors to conduct interim communications with management of the area under review?

A.To demonstrate internal auditor proficiency

B.To follow up on previously requested information

C.To demonstrate good project oversight

D.To provide timely discussion of results

Question 45

The internal auditors available to perform the engagement do not have sufficient skills related to the area under review Which of the following rs an appropriate action for the chief audit executive to take?

A.Cosource the performance of the engagement using personnel in the area that will be reviewed to supplement the knowledge of the staff and complete the engagement

B.Supplement the internal auditors assigned to the engagement by bringing onto the engagement team a consultant who is independent of the area under review and has the missing expertise

C.Limit the objectives and scope of the engagement to align them with the skills available among the current staff.

D.Continue the engagement with the available staff, providing more hands-on supervision than usual

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Question 41

Question 42

Question 43

Question 44

Question 45

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