Free Access IIA.IIA-CIA-Part2.v2024-12-09.q342 Practice Test (Page 45)

Question 216

Which of the following examples of audit evidence is the most persuasive?

A.Vendor invoices filed by the accounting department.

B.Time cards for employees, which are stored by a manager.

C.Canceled checks written by the treasurer and returned from a bank.

D.Real estate deeds, which were properly recorded with a government agency.

Question 217

Which of the following is a preventive control strategy against fraud?

A.Performing a surprise audit.

B.Maintaining a whistleblower hotline.

C.Implementing control self-assessment.

D.Performing background checks on employees.

Question 218

A chief audit executive is preparing interview questions for the upcoming recruitment of a senior internal auditor. According to IIA guidance, which of the following attributes shows a candidate's ability to probe further when reviewing incidents that have the appearance of misbehavior?

A.Integrity.

B.Flexibility.

C.Initiative.

D.Curiosity.

Question 219

An internal auditor is asked to review a recently completed renovation to a retail outlet. Which of the following would provide the most reliable evidence that the completed work conformed to the plan?

A.An interview with the employee who performed the work

B.An analysis of purchasing and receiving documentation

C.Existence of a signed completion document accepting the work

D.A physical inspection of the retail outlet.

Question 220

During an audit of suspense accounts the internal auditor found that there were no written policies on how suspense accounts should be treated. The auditor also found that suspense account balances were cleared once per week, not daily. Which of the following is the most appropriate first response by the auditor?

A.The auditor should conclude that suspense accounts were not being cleared on a timely basis because they should be cleared daily

B.The auditor should ask management whether any undocumented policies exist and. if so, determine whether they are adequate

C.The auditor should conclude that the clearing of suspense accounts was timely and appropriate because weekly clearing is sufficient.

D.The auditor should rely on his professional judgment and experience to develop criteria for evaluating the existing controls over suspense accounts

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Question 216

Question 217

Question 218

Question 219

Question 220

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