IIA IIA-CIA-Part2 Actual Free Exam Questions & Community Discussion

While conducting a review of the logistics department the internal audit team identified a crucial control weakness. The chief audit executive (CAE) decided to prepare an audit memorandum for management of the logistics department followed by an informal meeting What is the most likely reason the CAE decided to prepare the audit memorandum?

During an audit of the human resources department, an internal auditor adopts benchmarking to test the employee turnover rate. How should the internal auditor apply this technique?

Which of the following is an example of a properly supervised engagement?

An internal auditor is asked to review a recently completed renovation to a retail outlet. Which of the following would provide the most reliable evidence that the completed work conformed to the plan?

Which of the following is most likely to be considered a control weakness?

The audit plan requires a review of the testing procedures used in pre-production of a large information system prior to its live launch. If the chief audit executive (CAE) is uncertain that the current audit team has all the required knowledge to conduct the engagement, which of the following would be the most appropriate course of action for the CAE to take to preserve independence?

Which method of examining entity-level controls involves gathering information from work groups that represent different levels in an organization?

An internal auditor plans to conduct a walk-through to evaluate the control design of a process. Which of the following techniques is the auditor most likely to use?

According to IIA guidance, which of the following should be a primary objective for an internal auditor who is conducting an exit conference?

Which of the following would offer the strongest evidence to support the internal auditor ' s conclusion that a product is in stock, as stated in the accounting records?

Which of the following is an appropriate responsibility for the internal audit activity with regard to the organization ' s risk management program?

Which of the following statements is true regarding an organization's inventory valuation?

An internal auditor wants to assess the completeness of sales invoices issued by the organization over a period of time Providing that at the necessary data and analytics software is which of the following types of analyse would be appropriate to satisfy the auditor ' s objective?