Free Access IIA.IIA-CIA-Part2.v2023-05-26.q379 Practice Test (Page 7)

Question 26

Which of the following will be an appropriate course of action when an auditor disagrees with a client about a well-documented audit finding?

A.Defer reporting the item and plan to perform more detailed work during the next audit.

B.Address the issue with senior management and the board for resolution prior to issuing the final report.

C.Change the finding so that it is acceptable to the client.

D.Include both the audit finding and the client's position in the audit report.

Question 27

Which of the following is least likely to vary when conducting audit engagements in different regions of an international organization?

A.Application of governmental regulations to business activities.

B.Work schedules and holidays of the individual regions.

C.Level of workpaper documentation needed to support audit observations.

D.Availability of technology and technical support.

Question 28

Which of the following would most Holy reflect the best possible engagement objectives?

A.Engagement objectives derived from risk assessment results from both senior management and the company's risk function experts

B.Engagement objectives derived from risk assessment results from a company's risk function experts.

C.Engagement objectives derived from senior management's risk assessment results

D.Engagement objectives derived from the mental audit activity's own risk assessment results

Question 29

A corporate merger decision prompts the cruel audit executive (CAE) to propose interim changes lo the existing annual audit plan to account for emerging risks. When of the following is the most appropriate action for the CAE to take regarding the changes made to the audit plan?

A.Present the revised audit plan directly to the board for approval

B.Communicate with the chief financial officer and present the revised audit plan to the CEO for approval

C.Present the revised audit plan directly to the CEO for approval

D.Communicate with the CCO and present the revised audit plan to the board for approval

Question 30

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

A.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.

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

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