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Exam Code:	IIA-CIA-Part2
Exam Name:	Practice of Internal Auditing
Certification Provider:	IIA
Free Question Number:	210
Version:	v2021-11-01
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# of Questions views:	44962
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Exam Question List: 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...

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