RELIABLE IIA-CIA-PART1 BRAINDUMPS EBOOK & VALID IIA-CIA-PART1 EXAM LABS

Reliable IIA-CIA-Part1 Braindumps Ebook & Valid IIA-CIA-Part1 Exam Labs

Reliable IIA-CIA-Part1 Braindumps Ebook & Valid IIA-CIA-Part1 Exam Labs

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IIA Essentials of Internal Auditing Sample Questions (Q264-Q269):

NEW QUESTION # 264
To ensure that due professional care has been taken during an audit engagement, an internal auditor should always:

  • A. Ensure that all financial information related to the engagement is included in the audit plan and examined for irregularities.
  • B. Document all audit tests completely.
  • C. Notify the audit committee of any noncompliance or irregularity discovered during an engagement.
  • D. Consider the possibility of noncompliance or irregularities at all times during an engagement.

Answer: D


NEW QUESTION # 265
Which of the following data collection strategies systematically tests the effects of various factors on an outcome?

  • A. Evaluation synthesis.
  • B. Content analysis.
  • C. Modeling.
  • D. Sampling.

Answer: C

Explanation:
Section: Volume C


NEW QUESTION # 266
In a well-developed management environment, the internal audit activity would.

  • A. Focus on the maintenance of accounting controls (such as segregation of the duties of authorization, recording, and custody) and report results to the audit committee.
  • B. Report the results of audit engagements to line management as well as to senior management.
  • C. Interface primarily with senior management, minimizing interactions with line managers who are the subjects of internal audit work.
  • D. Conduct regularly scheduled audits of existing systems and initial audits of new computer systems after they have begun operating.

Answer: B


NEW QUESTION # 267
An organization has developed a large database that tracks employees, employee benefits, payroll deductions, job classifications, and other similar information. In order to test whether data currently within the automated system are correct, an auditor should:

  • A. Use test data and determine whether all the data entered are captured correctly in the updated database.
  • B. Use generalized audit software to select a sample of employees from the database. Verify the data fields.
  • C. Use generalized audit software to provide a printout of all employees with invalid job descriptions. Investigate the causes of the problems.
  • D. Select a sample of data to be entered for a few days and trace the data to the updated database to determine the correctness of the updates.

Answer: B


NEW QUESTION # 268
Which of the following components influences the risk consciousness of an organization's people and is the basis for all other components of enterprise risk management?

  • A. Risk Assessment.
  • B. Information and Communication.
  • C. Internal Environment.
  • D. Objective setting.

Answer: C


NEW QUESTION # 269
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