Free Access IIA.IIA-CIA-Part2.v2023-05-26.q379 Practice Test (Page 19)

Question 86

Which of the following components should be included in an audit finding?
1. The scope of the audit.
2. The standard(s) used by the auditor to make the evaluation.
3. The engagement's objectives.
4. The factual evidence that the internal auditor found in the course of the examination.

A.1, 3, and 4

B.1 and 2

C.2 and 4

D.1 and 3 only

Question 87

Which of the following statements is true regarding engagement planning?

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

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

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

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

Question 88

Which of the following is the most appropriate approach for the internal audit activity to follow up on management action plans?

A.Create a tracking system for follow up

B.Ensure that follow-up activities are performed at least weekly.

C.Ensure that follow-up activities are performed by the most senior auditor on staff

D.Delegate follow-up activities to qualified administrative staff within the business unit

Question 89

According to IIA guidance, which of the following are acceptable strategies for an internal audit activity (IAA) to establish or build relationships?

A.Assist executives with their administrative and governance responsibilities, and encourage all IAA members to develop relationships with the organization's executives.

B.Assist executives with their administrative and governance responsibilities, and ensure that all communications with the board are formal audit reports or preset agendas.

C.During an engagement, restrict communications with affected executives to matters pertaining to the engagement; and encourage all IAA members to develop relationships with the organization's executives.

D.During an engagement, restrict communications with affected executives to matters pertaining to the engagement; and ensure that all communications with the board are formal audit reports or preset agendas.

Question 90

When performing a compliance audit of the organization's outsourced services, which of the following is considered the primary engagement objective?

A.Verifying that the organization does not have the appropriate knowledge and resources in-house.

B.Ensuring the provider has adequate internal controls in order to protect the quality of their service.

C.Evaluating the efficiency, effectiveness, economy, and sufficiency of the services provided.

D.Assessing the provider's adherence to contract and regulatory requirements.

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Question 86

Question 87

Question 88

Question 89

Question 90

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