Free Access IIA.IIA-CRMA-ADV.v2024-06-07.q98 Practice Test (Page 19)

Question 86

An internal audit charter should do which of the following?

A.Communicate the internal audit activity's goals.

B.Establish the size of the internal audit activity.

C.Define the scope of internal audit activities.

D.Outline the schedule of future audits.

Question 87

An organization has implemented a new automated payroll system that contains a table of pay rates that are matched to employee job classifications. Which control should an internal auditor suggest in order to ensure that the table is updated correctly, and is used only for valid pay changes?

A.Require a supervisor in the department, who has the ability to change the table, to compare the changes to a signed management authorization.

B.Require a manager, who is independent of the system and who cannot change the table, to authorize and sign-off on any employee pay changes.

C.Ensure that adequate edit and reasonableness checks are built into the automated system.

D.Restrict data-table access from management and line supervisors who have the authority to determine pay rates.

Question 88

A medical insurance provider uses an electronic claims-submission process and suspects that a number of physicians have submitted claims for treatments that were not performed. Which of the following control procedures would be most effective to detect this type of fraud?

A.Use computer software to identify abnormal claims based on the insured's age and medical history.

B.Require the physician to submit a signed statement attesting that the treatments had been performed.

C.Develop an integrated test facility and submit false claims to verify that the system is detecting such claims on a consistent basis.

D.Send confirmations to the physicians, requesting them to verify the exact nature of the claims submitted to the insurance provider.

Question 89

Which of the following decisions made during the testing phase of a compliance audit requires the most judgment by an internal auditor?

A.What level of noncompliance is acceptable.

B.Whether an individual expenditure is allowable.

C.Which sampling methodology to select for testing.

D.Which fields to examine on each invoice.

Question 90

If appropriate safeguards exist, which of the following is considered a legitimate internal audit role within risk management at an organization?

A.Making decisions on risk responses.

B.Imposing risk management processes.

C.Taking accountability for risk management.

D.Providing consolidated reporting on risks.

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Question 86

Question 87

Question 88

Question 89

Question 90

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