IIA-CIA-Part2 Exam Dumps | The internal auditor and her supervisor are in dispute about a risk that was not tested during an audit

<< Prev Question Next Question >>

Question 148/186

The internal auditor and her supervisor are in dispute about a risk that was not tested during an audit of the procurement function. Which of the following tools would best support the auditor's decision not to test the risk?

A. A spaghetti map

B. A heat map.

C. A process map

D. An assurance map

Question List (186q): Question 1: An internal auditor is conducting a preliminary survey of th...; Question 2: Which of the following would not be a typical activity for t...; Question 3: After the team member who specialized in fraud investigation...; Question 4: Which of the following recommendation types is most likely t...; Question 5: The chief audit executive was asked to define me internal au...; Question 6: According to IIA guidance, which of the following is true wh...; Question 7: Which of the following conditions are necessary for successf...; Question 8: Which of the following should management action plans includ...; Question 9: Management testimony of improper segregation of duties in th...; Question 10: An internal auditor was reviewing the procurement department...; Question 11: According to IIA guidance, which of the following reflects a...; Question 12: Which of the following is the primary purpose of implementin...; Question 13: When establishing a quality assurance and improvement progra...; Question 14: Which of the following best illustrates the primary focus of...; Question 15: Which type of engagement would be the most appropriate to as...; Question 16: An organization has a health and safety division that conduc...; Question 17: A corporate merger decision prompts the chief audit executiv...; Question 18: Which of the following statements is true regarding the audi...; Question 19: Which of the following is an appropriate responsibility for ...; Question 20: The chief audit executive of an international organization i...; Question 21: The chief audit executive (CAF) determined that the residual...; Question 22: Which of the following best describes external benchmarking ...; Question 23: Which of the following statements describes an engagement pl...; Question 24: The audit manager asked the internal auditor to perform addi...; Question 25: An organization's finance manager plans to implement a state...; Question 26: Which of the following situations is most critical for the c...; Question 27: The internal audit manager has been delegated the task of pr...; Question 28: It is close to the fiscal year end for a government agency, ...; Question 29: What is the primary objective of an engagement supervisor's ...; Question 30: A chief audit executive (CAE) a developing a work program fo...; Question 31: Which of the following is a justifiable reason for omitting ...; Question 32: Acceding to IIA guidance, when of the Mowing is an assurance...; Question 33: Which of the following components should be included in an a...; Question 34: When developing the scope of an audit engagement, which of t...; Question 35: An internal auditor examined a nostatistical sample of open ...; Question 36: Which of the following actives is an internal auditor most l...; Question 37: Which of the following constitutes supervisory activity unde...; Question 38: Which of the following statements generally true regarding a...; Question 39: When addressing the excessive overtime being paid lo employe...; Question 40: While conducting a review of the logistics department the in...; Question 41: According to the IIA guidance, which of the following foes t...; Question 42: Which of the following best exemplifies having effective ris...; Question 43: During follow-up, the chief audit executive (CAE) is having ...; Question 44: According to IIA guidance, which of the following is true re...; Question 45: After finalizing an assurance engagement concerning safety o...; Question 46: If observed during fieldwork by an internal auditor, which o...; Question 47: According to the Standards, which of the following is true r...; Question 48: A chief audit executive (CAE) reviews the supervision of an ...; Question 49: An internal auditor develops an engagement observation relat...; Question 50: Which of the following is a disadvantage of using flowcharts...; Question 51: An internal auditor observes a double payment transaction on...; Question 52: An internal auditor submitted a report containing recommenda...; Question 53: An organization has a mature control environment but limited...; Question 54: An employee in the sales department completes a purchase req...; Question 55: In which of the following populations would the internal aud...; Question 56: The following is a list of major findings in the executive s...; Question 57: The chief audit executive of a medium-sized financial instit...; Question 58: Which of the following would most likely prompt special noti...; Question 59: Which of the following has the greatest effect on the effici...; Question 60: During a fraud interview, it was discovered that unquestione...; Question 61: Which of the following statements regarding the risk managem...; Question 62: Which of the following factors should a chief audit executiv...; Question 63: Which of the following is one of the five attributes that in...; Question 64: The internal audit activity has adopted the balanced scoreca...; Question 65: Which of the following is not a direct benefit of control se...; Question 66: An internal audit manager is planning a contract compliance ...; Question 67: The board of directors expressed concerns about potential ex...; Question 68: Which of The following best justifies an internal auditor's ...; Question 69: During an assurance engagement, an internal auditor discover...; Question 70: A toy manufacturer receives certain components from an overs...; Question 71: A chief audit executive's report to the board showed a signi...; Question 72: Which of the following risk assessment approaches involves g...; Question 73: An internal auditor is examining the organization's internal...; Question 74: Which of the following is a significant governance issue tha...; Question 75: Which of the following statements is true regarding the use ...; Question 76: Which of the following is a primary reason for an internal a...; Question 77: An internal auditor is analyzing sates records and is concer...; Question 78: An internal audit team was conducting an assurance engagemen...; Question 79: Which of the following computerized audit tools or technique...; Question 80: A manufacturer is under contract to produce and deliver a nu...; Question 81: A newly appointed chief audit executive (CAE) of a small org...; Question 82: New environmental regulations require the board to certify t...; Question 83: An internal auditor is assessing the organization's risk man...; Question 84: An internal auditor using the five-attribute approach to doc...; Question 85: The engagement supervisor would like lo change the audit pro...; Question 86: According to IIA guidance, which of the following strategies...; Question 87: Which of the following is the most important concept to be i...; Question 88: Which of the following best describes the four components of...; Question 89: The final engagement communication contains the following ob...; Question 90: An internal auditor reviewed bank reconciliations prepared b...; Question 91: Which of the following is the primary purpose of financial s...; Question 92: Which of the following is an appropriate role for the intern...; Question 93: As part of internal audit's assistance with an annual extern...; Question 94: An internal auditor is conducting an initial risk assessment...; Question 95: Which of the following actions best describes an internal au...; Question 96: An internal control questionnaire would be most appropriate ...; Question 97: Which of the following parties is accountable for ensuring a...; Question 98: After concluding a preliminary assessment, the engagement su...; Question 99: An internal auditor wants to assess the completeness of sale...; Question 100: A chief audit executive is preparing interview questions for...; Question 101: Senior management wants assurance that third-party contracto...; Question 102: An audit observation noted that annual inventory counts of b...; Question 103: An internal auditor receives a document displaying all the s...; Question 104: Which of the following statements accurately describes the S...; Question 105: An internal auditor s testing tor proper authorization of co...; Question 106: When a significant finding is noted early during a review of...; Question 107: A draft internal audit report that cites deficient condition...; Question 108: After completing an assurance engagement, the chief audit ex...; Question 109: According to IIA guidance which of the following best descri...; Question 110: During the filework phase of an assurance engagement the int...; Question 111: Management has taken immediate action to address an observat...; Question 112: An internal auditor wanted to determine whether company vehi...; Question 113: An internal auditor notes that employees continue to violate...; Question 114: Which of the following attribute sampling methods would be m...; Question 115: Which of the following behaviors could represent a significa...; Question 116: During follow-up. the internal auditor discovered that opera...; Question 117: The internal audit activity (IAA) wants to measure its perfo...; Question 118: When estimating the impact of an inherent risk, which of the...; Question 119: Acceding to MA guidance, when of the Mowing strategies would...; Question 120: According to an internal audit observation, the organization...; Question 121: An organization recently acquired a subsidiary in a new indu...; Question 122: According to IIA guidance, which of the following factors sh...; Question 123: Which method of examining entity-level controls involves gat...; Question 124: Which of the following items, included in the preliminary au...; Question 125: Which of the following should be the focus of the effect sec...; Question 126: What is the best course of action for a chief audit executiv...; Question 127: The chief audit executive (CAE) of a small internal audit ac...; Question 128: An internal auditor collected several employee testimonials ...; Question 129: An engagement team is being assembled to audit of one of the...; Question 130: In order to obtain background information on an assigned aud...; Question 131: According to IIA guidance, which of the following would not ...; Question 132: An engagement supervisor reviewed a staff internal auditor's...; Question 133: An organization's internal audit plan includes a recurring a...; Question 134: White planning an audit engagement of a procurement card act...; Question 135: According to IIA guidance,which of the following is true abo...; Question 136: During a review of the treasury function an internal auditor...; Question 137: A chief audit executive (CAE) is trying to balance the inter...; Question 138: An internal auditor suspects that employee turnover is unusu...; Question 139: According to IIA guidance, which of the following statements...; Question 140: An internal auditor for a regional bank suspects that the he...; Question 141: How should an internal auditor approach preparing a detailed...; Question 142: Which of the following statements is true regarding internal...; Question 143: Which of the following is the primary reason the chief audit...; Question 144: An internal auditor uses a data query tool in the purchasing...; Question 145: Which of the following actions are appropriate for the chief...; Question 146: An internal auditor accessed accounts payable records and ex...; Question 147: An internal auditor conducted interviews with several employ...; Question 148: The internal auditor and her supervisor are in dispute about...; Question 149: Which of the following manual audit approaches describes tes...; Question 150: Which of the following statements about internal audit's fol...; Question 151: How do internal auditors generally determine the priority of...; Question 152: Which of the following is an effective approach for internal...; Question 153: Due to a recent system upgrade, an audit is planned to test ...; Question 154: Which informal ion- gathering method would be most efficient...; Question 155: The head of customer service asked the chief audit executive...; Question 156: Upon the completion of an audit engagement an audit manager ...; Question 157: According to the Standards, which of the following is leasti...; Question 158: The chief audit executive (CAE) determined that the internal...; Question 159: The external auditor has identified a number of production p...; Question 160: An organization owns vehicles that are kept off-site by empl...; Question 161: According to MA guidance, which of the following factors sho...; Question 162: An internal auditor is planning an engagement at a financial...; Question 163: Which of the following internal control attributes should in...; Question 164: A healthcare organization's chief audit executive (CAE) note...; Question 165: An internal auditor is preparing for an auditor of newly imp...; Question 166: A newly promoted chief audit executive (CAE) is faced with a...; Question 167: Which of the following should be included in a privacy audit...; Question 168: An internal auditor is planning a consuming engagement and t...; Question 169: Which of the following describes the primary objective of an...; Question 170: An organization buys crude oil on the open market and refine...; Question 171: An internal auditor is planning to audit the organization's ...; Question 172: A code of business conduct should include which of the follo...; Question 173: An internal auditor at a bank informed the branch manager of...; Question 174: In which of the following situations has an internal audit o...; Question 175: According to IIA guidance, which of the following activities...; Question 176: An internal auditor is conducting a financial audit. Which o...; Question 177: An internal auditor completed a review of expenses related t...; Question 178: A corporate merger decision prompts the cruel audit executiv...; Question 179: The internal audit activity has become aware of public compl...; Question 180: An audit identified a number of weaknesses in the configurat...; Question 181: In a health care organization the internal audit activity pr...; Question 182: According to IIA guidance which of the following represents ...; Question 183: Which of the following best describes the manual audit proce...; Question 184: According to IIA guidance, which of re following actions sho...; Question 185: During an audit of the human resources department, an intern...; Question 186: Which of the following would be most likely found in an inte...

Question 148/186

LEAVE A REPLY

Download PDF File