Free Access IIA.IIA-CIA-Part2.v2024-12-09.q342 Practice Test (Page 39)

Question 186

While performing a follow-up of a concern about equipment-inventory tracking, which course of action is not necessary for the auditor to take?

A.Ensure that the inherent risk has been eliminated as a result of resolving the issue.

B.Ensure that the steps being taken resolve the condition disclosed by the initial finding.

C.Ensure that controls have been implemented to prevent the issue from occurring again.

D.Ensure that the entity has begun to experience benefits as a result of resolving the issue.

Question 187

Which of the following statements regarding the risk management process' support of the internal audit activity is true?

A.The risk management process can determine whether all significant risks have been identified and are being treated.

B.The risk management process establishes an organization-specific documented risk management framework.

C.The risk management process can provide more extensive internal audit services to the organization if it does not have an internal audit department

D.The risk management process supports internal audit by evaluating whether critical controls are adequate and effective.

Question 188

A chief audit executive (CAE) is determining which engagements to include on the annual audit plan. She would like to consider the organization's attitude toward risk and the degree of difficulty in achieving objectives. Which of the following resources should the CAE consult?

A.The corporate risk register.

B.The strategic plan.

C.Internal and external audit reports.

D.The board's meeting records.

Question 189

Which of the following would be an appropriate and effective control self-assessment approach in an organization with an authoritative culture?
1. Facilitated meeting
2. Survey
3. Management-produced analysis

A.I only

B.I, II, and III

C.I and III only

D.II and III only

Question 190

Which of the following statements is true regarding internal control questionnaires?

A.Internal control questionnaires provide direct audit evidence which may need corroboration

B.Internal control questionnaires are useful m evaluating the effectiveness of standard operating procedures

C.Internal control questionnaires can be used by internal auditors as an interview guide

D.internal control questionnaires provide reliable documents allowing internal auditors to cover many control procedures in little time

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Question 186

Question 187

Question 188

Question 189

Question 190

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