Free Access IIA.IIA-CIA-Part2.v2026-06-24.q355 Practice Test (Page 58)

Question 281

When interviewing an individual in relation to a fraud investigation, which course of action
should the internal auditor follow?

A.Refrain from deviating from the list of questions prepared before the interview.

B.Assure the individual that the results of the interview will remain confidential.

C.Discontinue questioning once the individual has confessed to the fraud.

D.Establish a rapport with the subject to encourage openness.

Question 282

After completing a fraud investigation but before publishing a formal written report, the chief audit executive should submit a draft of the final report to the organization's:

A.Legal counsel.

B.External auditor.

C.Audit committee chairperson.

D.Chief executive officer.

Question 283

Which of the following would be an appropriate improvement to controls over large quantities of consumable material that are charged to expense when placed in bins which are accessible to production workers?

A.Relocate bins to the inventory warehouse.

B.Require management to compare the cost of consumable items used to the budget.

C.Lock the bins during normal working hours.

D.None of the above actions are needed for items of minor cost and size.

Question 284

According to the Standards, which of the following best describes the responsibility of the chief audit executive (CAE) for approving the final engagement report?
* The CAE is responsible for obtaining management approval before issuing the final report.
* The CAE has overall responsibility for the report but can delegate the review and approval of the report.
* The CAE is responsible for obtaining senior management's approval before releasing the final report.
* The CAE is responsible for approving to whom and how the final report will be disseminated.

A.2 and 4 only

B.1 and 3 only

C.2 and 3 only

D.1 and 4 only

Question 285

Which of the following is most likely the subject of a periodic report from the chief audit executive to the board?

A.A complete, accurate, and comprehensive account of engagement observations and recommendations.

B.Oversight of the coordination between the internal audit activity and independent outside auditors.

C.The internal audit activity's purpose, authority, responsibility, and performance relative to plan.

D.Management's assertions regarding the system of internal controls.

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