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Sure Pass Exam IIA-CIA-Part2 PDF

Page: 12 / 35
Total 463 questions

Practice of Internal Auditing Questions and Answers

Question 45

Which of the following sources of audit evidence is most reliable?

Options:

A.

Evidence obtained directly from an untested third party.

B.

Uncorroborated audit evidence obtained indirectly from an employee.

C.

Undocumented audit evidence obtained directly from a manager.

D.

Timely audit evidence obtained directly from a customer.

Question 46

Which of the blowing is an example of a compliance assurance engagement?

Options:

A.

Proving in-house training to senior management regarding applicable laws and regulations

B.

Proving an assessment of the design adequacy of controls related to consumer privacy and confidentially.

C.

Providing an assessment of customer satisfaction with customer service provided by the organization

D.

Providing testing on the operating effectiveness of controls ever the reliability of financial reporting

Question 47

What is the best course of action for a chief audit executive if an internal auditor identifies in the early stage of an audit that some employees have inappropriate access to a key system?

Options:

A.

Contact the audit committee chair to discuss the finding

B.

Obtain verbal assurance from management that the inappropriate access will be removed

C.

Issue an interim audit report so that management can implement action plans

D.

Ask the auditor to create a ticket with the IT help desk requesting to revoke the inappropriate access

Question 48

According to IIA guidance, which of the following would be considered necessary for a one-person audit function?

Options:

A.

A formalized technical audit manual

B.

A written administrative audit manual

C.

A memorandum stating policies and procedures

D.

A comprehensive policy and procedure manual

Page: 12 / 35
Total 463 questions