Free Access IIA.IIA-CIA-Part2.v2023-05-26.q379 Practice Test (Page 37)

Question 176

Which of the following would be the most effective method to prevent installation of new equipment that does not meet environmental permit requirements, or to prevent modification of current processes in such a way that they no longer meet permit requirements?

A.Rely on annual inspections by various regulatory agencies to identify equipment or processes that require a permit.

B.Include the environmental compliance department in the review of proposed process changes and equipment purchases affecting permit requirements.

C.Require that the staff of the environmental compliance department attend monthly safety meetings in different parts of the facility so that they can hear directly from the workers about any changes.

D.Require that the environmental compliance department perform regular inspections of the manufacturing facility to identify new equipment or process modifications in progress.

Question 177

According to the Standards, which of the following objectives is not required to ensure the appropriate completion of an engagement?

A.Providing structured learning opportunities for engagement auditors when and wherever possible.

B.Confirming engagement working papers properly support the observations, recommendations and conclusions.

C.Ensuring all engagement objectives are reviewed for satisfactory achievement and properly documented.

D.Determining audit team members are coordinated to ensure the efficient execution of all engagement procedures.

Question 178

Inadequate risk assessment would have the strongest negative impact in which of the following phases of an audit engagement?

A.Testing.

B.Determining the scope.

C.Reviewing internal controls.

D.Evaluating findings.

Question 179

CORRECT TEXT
A fast-food company is developing a computer simulation involving arrival time at a drive-through restaurant. The distribution for arrival times is:
Time Single-Digit Random Between Arrivals Probability Number Assigned 1 minute
0.1 0 2 minutes
0.2 1, 2 3 minutes
0.3 3, 4, 5 4 minutes
0.4 6, 7, 8, 9
Six random numbers are selected to represent the arrival of six cars: 1, 6, 9, 0, 5, 6. The mean time between arrivals for these cars, in this run of the simulation model, is:

A.3 minutes.

B.1 minute.

C.2 minutes.

D.4 minutes.

Question 180

Which of the following is a red flag associated with fictitious revenues?

A.Slow growth or unusually low profitability.

B.Unusual decrease in the number of days' sales in receivables.

C.Substantial increase in receivables turnover.

D.Significant transactions with related parties.

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Question 176

Question 177

Question 178

Question 179

Question 180

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