최신 IIA-CIA-Part2 무료덤프 - IIA Practice of Internal Auditing
Which of the following engagements is likely to be most appropriate for an organization that is planning an acquisition?
정답: A
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An internal audit team was conducting an assurance engagement to review segregation of duties in the purchasing function. The internal auditors reviewed a sample of purchase orders from the past two year and discovered that 2 percent were signed by employees who were operating in a designated acting capacity due to employee absence. According to IIA guidance, which of the following attributes of information would most likely assist the auditor in deciding whether to report this finding?
정답: A
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Which of the following statistical sampling approaches is the most appropriate for testing a population for fraud?
정답: B
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During a review of the treasury function an internal auditor identified a risk that all bank accounts may net to include in the daily reconciliation process.
Which of the following responses would be most effective to mitigate this risk?
Which of the following responses would be most effective to mitigate this risk?
정답: A
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When establishing a quality assurance and improvement program, the chief audit executive should ensure the program is designed to accomplish which of the following objectives?
1. Add value.
2. Improve operations.
3. Provide assurance that the internal audit activity conforms with the Standards.
4. Provide assurance that the internal audit activity conforms with the IIA Code of Ethics.
1. Add value.
2. Improve operations.
3. Provide assurance that the internal audit activity conforms with the Standards.
4. Provide assurance that the internal audit activity conforms with the IIA Code of Ethics.
정답: B
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What type of audit engagement would be the most appropriate to determine how an organization could be more profitable in the long term?
정답: C
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Which of the following are advantages of flowcharts over internal control questionnaires''
1 Flowcharts reduce the need to test whether employees are observing internal control processes
2 Flowcharts provide a visual depiction of the processes in the area under review 3. Flowcharts identify and prioritize internal control design weaknesses.
4 Flowcharts highlight the control points to help internal auditors evaluate control design
1 Flowcharts reduce the need to test whether employees are observing internal control processes
2 Flowcharts provide a visual depiction of the processes in the area under review 3. Flowcharts identify and prioritize internal control design weaknesses.
4 Flowcharts highlight the control points to help internal auditors evaluate control design
정답: C
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New environmental regulations require the board to certify that the organization's reported pollutant emissions data is accurate. The chief audit executive (CAE) is planning an audit to provide assurance over the organization's compliance with the environmental regulations. Which of the following groups or individuals is most important for the CAE to consult to determine the scope of the audit?
정답: A
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According to IIA guidance which of the following statements is true regarding heat maps?
정답: D
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Which of the following statements is true regarding the audit objective for an assurance engagement?
정답: B
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The chief audit executive (CAE) is developing a workpaper preparation policy for a new internal audit activity. The CAE wants to ensure that all workpapers relate directly to the engagement objectives. Which of the following statements should be included in the policy specifically to address this concern?
정답: B
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During an internal audit engagement, which of the following is true regarding the decision to use statistical sampling or nonstatistical sampling?
정답: A
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An organization's finance manager plans to implement a state-of-the-art management system to better manage the organization's receivables. The finance manager consulted the chief audit executive (CAE) and asked for her assistance in determining whether the organization is able to accommodate this system. How would the CAE proceed to determine the objectives of this engagement
정답: A
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Which of the following statements is true regarding internal controls?
정답: C
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Which of the following attribute sampling methods would be most appropriate to use to measure the total misstatement posted to an accounts payable ledger?
정답: A
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Which of the following statements is false regarding audit criteria?
정답: D
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An internal auditor is conducting an initial risk assessment of an audit area and wants to assess management's compliance with privacy laws for safeguarding customer information stored on the organization's servers. Which course of action is appropriate for this phase of the engagement?
정답: B
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An internal auditor wants to identity potential ghost employees in the organization's payroll system The auditor extracts the following data
- Human resources data with employees' names addresses employment conditions and identification codes
- Payroll data
- Logs from entrance systems
With this data, which of the following types of ghost employees will the auditor be able to identify?
- Human resources data with employees' names addresses employment conditions and identification codes
- Payroll data
- Logs from entrance systems
With this data, which of the following types of ghost employees will the auditor be able to identify?
정답: B
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