Free Access IIA.IIA-CIA-Part2.v2023-05-26.q379 Practice Test (Page 42)

Question 201

Which of the following would constitute a violation of the IIA Code of Ethics?

A.An internal auditor has no ambitions for promotion and has not engaged in training or other professional development activities during the last three years. The auditor's performance assessments indicate consistent quality of work.

B.An internal auditor discovered an internal financial fraud during the year, and the financial statements were adjusted to properly reflect the loss associated with the fraud. The auditor discussed the fraud with the external auditor during the external auditor's review of the working papers detailing the incident.

C.An internal auditor has accepted an assignment to audit the warehousing function six months from now. The auditor has no expertise in that area but has signed up for courses in warehousing that will be completed before the assignment begins.

D.An internal auditor, who has recently joined the organization, has accepted an assignment to audit the electronics manufacturing division. The auditor previously served as senior auditor for the external audit of that division and has audited many electronics companies during the past two years.

Question 202

A company's policy requires that all customers be treated in a fair and consistent manner. Which of the following audit procedures would provide the most persuasive evidence that the policy was followed?

A.Compare the sales discounts offered to each customer.

B.Compare credit reports with annual sales for a sample of customers.

C.Compare the ratio of outstanding receivables to the authorized credit limit for each customer.

D.Compare the aging of outstanding receivables due from each customer.

Question 203

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 the required resources, including IT. to complete the work

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

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

D.Obtain approval from the engagement supervisor

Question 204

Which of the following statements is true?

A.Consulting engagements provide the internal audit activity with flexibility to add value and do not need to be included in the long-range audit plan.

B.The chief audit executive should consider changes to the long-range audit plan based on the requests of business unit managers.

C.A risk assessment on which to base the internal audit activity's long-range plan must be undertaken at least once every three years.

D.The internal audit activity's plan of engagments must be based on a formal quantitative risk assessment.

Question 205

Which of the following items should be addressed in an organization's privacy statement?
I. Intended use of collected information.
II. Data storage and security.
III. Network/infrastructure authentication controls.
IV. Data retention policy of the organization.
Parties authorized to access information.

A.I and II only

B.I and IV only

C.I, II, and V only

D.II, III, IV, and V only

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Question 201

Question 202

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Question 205

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