Free Access IIA.IIA-CIA-Part2.v2026-06-24.q355 Practice Test (Page 30)

Question 141

An auditor decides to vouch a sample of ledger entries back to their original documentation. In terms of whether all transactions had been recorded, this test would be:

A.Relevant to the completeness objective.

B.Irrelevant to the completeness objective.

C.A more timely test of completeness than evidence from interviews.

D.A more biased test of completeness than evidence from interviews.

Question 142

Which of the following statements concerning workpapers is the most accurate?

A.The organization and the format of workpapers is the same for all engagements

B.The extent of what is included in workpapers is a matter of professional judgment

C.Workpapers should be complete so that every conceivable question that can be raised should be answered

D.Copies of operational managements records should not be included, but referenced so that they can be located

Question 143

A bakery chain has a statistical model that can be used to predict daily sales at individual stores based on a direct relationship to the cost of ingredients used and an inverse relationship to rainydays. What conditions would an internal auditor look for as an indicator of employee theft of food from a specific store?

A.Both total sales and cost of ingredients used are greater than expected.

B.On a sunny day, total sales are less than expected when compared to the cost of ingredients used.

C.On a rainy day, total sales are greater than expected when compared to the cost of ingredients used.

D.Both total sales and cost of ingredients used are less than expected.

Question 144

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

A.Availability of technology and technical support.

B.Work schedules and holidays of the individual regions.

C.Application of governmental regulations to business activities.

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

Question 145

According to IIA guidance, when of the Mowing statements is true regarding an engagement supervisor's use of review notes?

A.The engagement supervisor's review notes should be retained m the final documental or even after they are addressed.

B.The engagement supervisor's review notes could be cleared from all final documentation after they are addressed

C.The engagement supervisor's review notes cannot be used as evidence of engagement supervision

D.The engagement supervisor's review notes must be maintained in a checklist separate from tie final documentation

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