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Question 206/210

During an interview with a manager in a company's claims department, an auditor noted that the manager became nervous and changed the subject whenever the auditor raised questions about certain types of claims. The manager's answers were consistent with company policies and procedures. When documenting the interview, the auditor should:

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Question List (210q)
1 commentQuestion 1: In evaluating the validity of different types of audit evide...
Question 2: Which of the following tasks would be considered unusual for...
Question 3: Which of the following statements is correct regarding the a...
Question 4: According to IIA guidance, which of the following are potent...
Question 5: An internal audit manager is planning a contract compliance ...
Question 6: Because of an abundance of high priority requests from manag...
Question 7: Which of the following is an advantage of control self-asses...
Question 8: An auditor plans to analyze customer satisfaction, including...
Question 9: Which of the following represents appropriate evidence of su...
Question 10: New credit policies have been implemented in an automated or...
Question 11: Which of the following would not be an appropriate step for ...
Question 12: Which of the following should be included in a privacy audit...
Question 13: Which of the following types of contracts would provide the ...
Question 14: An organization has an opening for an entry-level internal a...
Question 15: Which of the following would be included in an internal audi...
Question 16: When me internal audit activity does not have sufficient tim...
Question 17: According to IIA guidance, which of the following statements...
Question 18: Which of the following is the best problem-solving technique...
Question 19: Persuasive evidence indicates that a member of senior manage...
Question 20: To which of the following aspects should the chief audit exe...
Question 21: Due to price risk from the foreign currency purchase of avia...
Question 22: An audit of an organization's fulfillment department discove...
Question 23: An auditor is using an internal control questionnaire as par...
Question 24: New environmental regulations require the board to certify t...
Question 25: A recent survey indicated that residents of a small town tak...
Question 26: Which of the following factors should a chief audit executiv...
Question 27: A payroll clerk enters payroll transactions into the general...
Question 28: According to the International Professional Practices Framew...
Question 29: If an auditor used nonstatistical sampling instead of statis...
Question 30: Which of the following would most likely contribute to discr...
Question 31: As part of a preliminary survey of the purchasing function, ...
Question 32: Which of the following would have the least significance in ...
Question 33: An internal auditor has a recommendation to change operation...
Question 34: Which of the following audit procedures is most suitable for...
Question 35: According to IIA guidance, which of the following procedures...
Question 36: In advance of a preliminary survey, a chief audit executive ...
Question 37: The chief audit executive established an internal audit acti...
Question 38: A film company determined that income level impacts the numb...
Question 39: Which of the following is a preventive control strategy agai...
Question 40: Which of the following is not a reason for an internal audit...
Question 41: The following are potential sources of evidence regarding th...
Question 42: In performance auditing, which of the following must first b...
Question 43: What is the primary purpose of issuing a preliminary communi...
Question 44: Which of the following would most likely include recommendat...
Question 45: The chief audit executive (CAE) notes during review of the f...
Question 46: An internal auditor notes that employees continue to violate...
Question 47: Which of the following is least likely to help ensure that r...
Question 48: Which of the following trends found on financial reports wou...
Question 49: During an assurance engagement, an internal auditor discover...
Question 50: The chief audit executive of a medium-sized financial instit...
Question 51: An internal auditor recommended that an organization impleme...
Question 52: According to the International Professional Practices Framew...
Question 53: The most effective procedure to verify compliance with a req...
Question 54: Which of the following examples of audit evidence is the mos...
Question 55: An organization decides to create an internal audit function...
Question 56: According to the International Professional Practices Framew...
Question 57: According to the Standards, which of the following is an att...
Question 58: While investigating a compromised Web server, an auditor fou...
Question 59: Which of the following statements is true?...
Question 60: Given the scarcity of internal audit resources, a chief audi...
Question 61: In order to effectively elicit sensitive information from an...
Question 62: If participants in a control self-assessment workshop begin ...
Question 63: According to the Standards, which of the following is leasti...
Question 64: Which of the following statements is true regarding engageme...
Question 65: Which method of examining entity-level controls involves gat...
Question 66: Which of the following is a weakness that is inherent in the...
Question 67: A chief audit executive (CAE) reviews the supervision of an ...
Question 68: Which of the following is an advantage to using the question...
Question 69: Management has taken immediate action to address an observat...
Question 70: Which of the following has the greatest effect on the effici...
Question 71: Which of the following statements is true pertaining to inte...
Question 72: Which of the following tasks is typically performed in the a...
Question 73: Which of the following statements is true regarding internal...
Question 74: The chief audit executive can illustrate the value of the in...
Question 75: Which of the following is not an outcome of control self-ass...
Question 76: Recommendations should be included in the audit report in or...
Question 77: After finalizing an assurance engagement concerning safety o...
Question 78: A toy manufacturer receives certain components from an overs...
Question 79: If the chief audit executive believes that senior management...
Question 80: During an information security audit, an auditor discovers t...
Question 81: What is the most likely source of information for a detailed...
Question 82: Which of the following would be an appropriate role of the i...
Question 83: Which of the following is a preventive control for fraud?...
Question 84: Which of the following types of internal audit consulting en...
Question 85: According to the Standards, which of the following should be...
Question 86: The internal audit activity of an investment company receive...
Question 87: A report prepared by the internal audit activity contains se...
Question 88: In a health care organization the internal audit activity pr...
Question 89: Which of the following best describes the four components of...
Question 90: During an audit of the accounts receivable (AR) process, an ...
Question 91: In a payroll audit, a staff auditor suspects that signatures...
Question 92: An appliance repair company is considering relocating the ce...
Question 93: Which of the following is the most important determinant of ...
Question 94: Inadequate risk assessment would have the strongest negative...
Question 95: After issuance of the engagement final communication for an ...
Question 96: In which of the following cases is it appropriate for an aud...
Question 97: Which of the following recommendations made by the internal ...
Question 98: An audit of a company's accounts payable found that the indi...
Question 99: After the team member who specialized in fraud investigation...
Question 100: A draft internal audit report that cites deficient condition...
Question 101: Which of the following would be an appropriate improvement t...
Question 102: During an audit of an ethics program, which of the following...
Question 103: According to IIA guidance, which of the following strategies...
Question 104: Which of the following would not include recommendations for...
Question 105: As part of an operational audit of the shipping department, ...
Question 106: According to HA guidance, the chief audit executive is direc...
Question 107: Which of the following should be the focus of the effect sec...
Question 108: Which of the following statements is true regarding internal...
Question 109: Which of the following would be the most important reason fo...
Question 110: An internal auditor collected several employee testimonials ...
Question 111: When conducting audit follow-up of a finding related to cash...
Question 112: According to IIA guidance, which of the following is true re...
Question 113: Due to a recent system upgrade, an audit is planned to test ...
Question 114: Which of the following statements is true regarding the fina...
Question 115: When interviewing an individual suspected of fraud, what typ...
Question 116: In which of the following situations would it be most approp...
Question 117: When planning an audit engagement, what should an internal a...
Question 118: An internal auditor is conducting an assessment of the organ...
Question 119: An internal auditor submitted a report containing recommenda...
Question 120: An audit client responded to recommendations from a recent c...
Question 121: Which of the following would provide the greatest assurance ...
Question 122: A code of ethics within the internal auditing profession is ...
Question 123: A chief audit executive has noticed that staff auditors are ...
Question 124: According to HA guidance, which of the following statements ...
Question 125: Which of the following risks assumes an absence of compensat...
Question 126: When establishing the internal audit activity's annual plan,...
Question 127: Which of the following is true regarding roles and responsib...
Question 128: During the development of a purchasing system, an auditor re...
Question 129: A key to effective benchmarking in a consulting engagement i...
Question 130: Which of the following statements is false regarding audit c...
Question 131: According to the International Professional Practices Framew...
Question 132: Under what circumstances would internal audit not become inv...
Question 133: After completing a net present value (NPV) calculation on a ...
Question 134: At a construction company, an internal auditor is planning a...
Question 135: Which of the following computerized audit tools or technique...
Question 136: Reviewing internal audit report drafts with clients is: 1. R...
Question 137: Which of the following behaviors could represent a significa...
Question 138: Which of the following is an example of the verification of ...
Question 139: Which of the following is a responsibility of the internal a...
Question 140: A code of business conduct provides:...
Question 141: Which of the following factors would increase the confidence...
Question 142: When approving the final engagement report, which of the fol...
Question 143: Which of the following is most appropriate when conducting a...
Question 144: Which of the following is the correct ratio to use in calcul...
Question 145: An internal auditor is planning an assurance engagement. The...
Question 146: An internal auditor receives a document displaying all the s...
Question 147: An internal auditor is conducting an initial risk assessment...
Question 148: Which of the following situations might allow an employee to...
Question 149: According to IIA guidance, which of the following accurately...
Question 150: Which of the following would be an appropriate and effective...
Question 151: When establishing a quality assurance and improvement progra...
Question 152: During an audit of a branch bank, an internal auditor learne...
Question 153: In an organization with a large internal audit activity that...
Question 154: According to HA guidance, which of the following is the Key ...
Question 155: If management expects 100 percent compliance with a procedur...
Question 156: Which of the following is most likely to be judged as a sign...
Question 157: An internal auditor has been asked to participate in an advi...
Question 158: Checklists used to assess audit risk have been criticized fo...
Question 159: According to IIA guidance, which of the following should be ...
Question 160: The internal audit activity of an organization obtained appr...
Question 161: Which of the following statements is true regarding the comm...
Question 162: An internal auditor observes a double payment transaction on...
Question 163: When determining the nature, timing, and extent of follow up...
Question 164: Which of the following best defines an engagement conclusion...
Question 165: According to IIA guidance, which of the following factors sh...
Question 166: A manufacturing organization is considering a merger with a ...
Question 167: Which of the following reasonably represents best practices ...
Question 168: According to IIA guidance, which of the following statements...
Question 169: Which of the following is an appropriate responsibility for ...
Question 170: While conducting an audit of a third party's Web-based payme...
Question 171: According to IIA guidance, which of the following activities...
Question 172: An internal auditor is conducting an assessment of the purch...
Question 173: An internal auditor is discussing an audit problem with an e...
Question 174: According to the International Professional Practices Framew...
Question 175: An internal auditor was reviewing the procurement department...
Question 176: When interviewing an individual in relation to a fraud inves...
Question 177: Ordinarily, which of the following would not be an objective...
Question 178: A code of business conduct should include which of the follo...
Question 179: After partially completing an internal control review of the...
Question 180: A corporate merger decision prompts the chief audit executiv...
Question 181: Which of the following would be a legitimate action for the ...
Question 182: Which of the following data collection strategies systematic...
Question 183: An audit department has received anonymous information that ...
Question 184: A newly appointed chief audit executive (CAE) of a small org...
Question 185: After concluding a preliminary assessment, the engagement su...
Question 186: A staff auditor, nearly finished with an audit engagement, d...
Question 187: A retail company uses a computer program that matches electr...
Question 188: Which of the following situations is most critical for the c...
Question 189: Which of the following situations would best support the dec...
Question 190: An internal auditor is testing the success of the IT support...
Question 191: The chief audit executive (CAE) of a small internal audit ac...
Question 192: The chief executive officer has requested that the chief aud...
Question 193: If an auditor expects to find numerous discrepancies between...
Question 194: What decision-making approach should a facilitator initiate ...
Question 195: A chief audit executive (CAE) received a detailed internal r...
Question 196: Which of the following would present the most critical exter...
Question 197: Which of the following, if observed, would not indicate the ...
Question 198: Which of the following documents should the chief audit exec...
Question 199: While conducting a payroll audit, an internal auditor in a l...
Question 200: An organization's policies allow buyers to authorize expendi...
Question 201: The chief audit executive (CAE) determined that based on man...
Question 202: According to the International Professional Practices Framew...
Question 203: The final engagement communication contains the following ob...
Question 204: What is the primary purpose of creating a preliminary draft ...
Question 205: To effectively communicate the acceptance of risk in an orga...
Question 206: During an interview with a manager in a company's claims dep...
Question 207: An auditor-in-charge is preparing her audit team for a consu...
Question 208: The internal audit activity has adopted the balanced scoreca...
Question 209: Which of the following methods would an auditor most likely ...
Question 210: An organization has a mature control environment but limited...