IIA IIA-CIA-PART2 ACTUALTEST | IIA-CIA-PART2 TEST COLLECTION PDF

IIA IIA-CIA-Part2 Actualtest | IIA-CIA-Part2 Test Collection Pdf

IIA IIA-CIA-Part2 Actualtest | IIA-CIA-Part2 Test Collection Pdf

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IIA Practice of Internal Auditing Sample Questions (Q239-Q244):

NEW QUESTION # 239
Which of the following is the correct ratio to use in calculating the dollar value of the population if the auditor is using ratio estimation?
Number of Items
Audited Value
Carrying Amount
Sample
300
$500,000
$480,000
Population
3,000
$5,000,000

  • A. 10.00
  • B. 0.10
  • C. 1.04
  • D. 0.96

Answer: C

Explanation:
Section: Volume C


NEW QUESTION # 240
Which of the following statements regarding the risk management process' support of the internal audit activity is true?

  • A. The risk management process supports internal audit by evaluating whether critical controls are adequate and effective.
  • B. The risk management process can determine whether all significant risks have been identified and are being treated.
  • C. The risk management process can provide more extensive internal audit services to the organization if it does not have an internal audit department
  • D. The risk management process establishes an organization-specific documented risk management framework.

Answer: C


NEW QUESTION # 241
Which of the following is not likely to be included as an audit step when assessing vendor performance policies?

  • A. Determine whether only authorized items were received from vendors.
  • B. Determine whether agreed-upon lot sizes were sent by vendors.
  • C. Determine whether the balances owed to vendors are correct.
  • D. Determine whether the quality of the goods purchased from the vendors has been satisfactory.

Answer: C

Explanation:
Section: Volume C


NEW QUESTION # 242
In a sampling application, the group of items about which the auditor wants to estimate some characteristic is called the:

  • A. Sample.
  • B. Attribute of interest.
  • C. Population.
  • D. Sampling unit.

Answer: C


NEW QUESTION # 243
An audit of an organization's fulfillment department discovered that problems in the order processing system led to a significant number of orders being fulfilled multiple times. During the exit conference, the head of the department informed the auditors that the processing system would be enhanced within six months to correct the problems. Which course of action should the chief audit executive follow?

  • A. Adjust the scope of the next scheduled audit to determine that the problems have been resolved.
  • B. Meet with the audit committee to determine the appropriate follow-up action.
  • C. Monitor the status of corrective action and schedule a follow-up engagement when appropriate.
  • D. Assess the status of corrective action in a follow-up engagement in six months.

Answer: C


NEW QUESTION # 244
......

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