Free Access IIA.IIA-CIA-Part2.v2026-06-24.q355 Practice Test (Page 49)

Question 236

In performance auditing, which of the following must first be determined by the internal auditor?

A.Whether management controls are appropriate.

B.Determination that appropriate benchmarks are in place.

C.Management's objectives for the process.

D.Which key performance indicators are in use.

Question 237

The most effective procedure to verify compliance with a requirement that materials be purchased from the lowest-priced source is to compare:

A.Approved vendor lists with bids obtained for selected purchases.

B.Prices paid for selected materials with prices listed on related purchase orders.

C.Vendors' current prices with prices listed on related purchase orders.

D.Bids obtained for selected purchases with related purchase orders.

Question 238

What does the following scatter gram suggest?

A.The training program is not effective.

B.One data point is incorrectly plotted.

C.Increases in training costs consistently increase sales revenue.

D.Sales revenue is related to training costs.

Question 239

During an audit of a contract for computer security, a governmental auditor finds that a contractor has developed a system that could be the most advanced in the industry. If it seems that the contractor is charging the government for developmental cost of a system that might be sold to other organizations, what is the auditor's best course of action?

A.Exclude the observation from the engagement final communication because the contract was vague and the level of security is clearly acceptable.

B.Estimate the added cost, report it to management, and suggest that management meet with its lawyers and the contractor to resolve differences.

C.Estimate the cost to develop the advanced security system and inform the contractor that it will be a disallowed cost.

D.Compare the cost of the security program with previous costs incurred by governmental operations and inform the contractor that the difference will be a disallowed cost.

Question 240

Which of the following audit steps would an internal auditor perform when reviewing cash disbursements to satisfy IIA guidance on due professional care?

A.The calculated statistical sample size is 50 however the internal auditor believes errors exist so he decides to increase the sample size to 80

B.The internal auditor traces serial numbers of computer equipment listed on an invoice to the fixed asset inventory

C.The internal auditor reviews the accounts payable manager's petty cash fund and vouchers

D.The internal auditor reviews the related invoice purchase order and receiving report for each sample selection

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Question 236

Question 237

Question 238

Question 239

Question 240

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