Free Access IIA.IIA-IAP.v2025-07-28.q33 Practice Test (Page 5)

Question 16

A senior police officer was in charge of the cash fund used for undercover operations. In this situation, which of the following would likely be considered a red flag?

A.The officer has no professional qualifications.

B.The officer appears to be living beyond his means.

C.The officer never speaks about the operations.

Question 17

Which of the following is considered an organization-level control, as opposed to process-level or transaction- level?

A.Personnel policies requiring the employment of competent personnel, based on training and experience, to manage complex functions such as accounting and financial reporting.

B.Supervision of finance employees, including day-to-day oversight and periodic performance evaluations.

C.Segregated budgeting responsibilities of finance employees, including review and approval of financial reports.

Question 18

An internal auditor wants to use computerized audit tools and techniques. Which of the following is a common obstacle that the auditor is likely to face?

A.Difficulty obtaining access privileges to relevant and reliable data.

B.A lack of specialist IT skills needed to use the tools.

C.Difficulty getting the requisite IT personnel to conduct the tests.

Question 19

Which of the following statements is appropriate to include in a high-quality internal audit engagement communication?

A.The internal audit team conducted a review of the financial reporting process prior to year-end. The overall findings have been provided for management's consideration prior to the completion of the organization's annual external financial audit.

B.The internal audit team noted numerous weaknesses in the organization's internal controls over financial reporting. The team recommends that management determine the root cause of the weaknesses.

C.The internal audit team conducted an engagement under the assumption that significant control weaknesses were likely. The purpose of the review was to uncover those weaknesses.

Question 20

Which of the following actions could the chief audit executive take to most directly support the requirement that internal auditors maintain proficiency?

A.Develop a risk-based internal audit plan

B.Provide training and mentoring opportunities

C.Obtain approval of the internal audit activity's purpose, authority, and responsibility

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Question 16

Question 17

Question 18

Question 19

Question 20

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