최신IIA Internal Audit Engagement - IIA-CIA-Part2무료샘플문제
문제1
Internal auditors map a process by documenting the steps in the process, which provides a framework for understanding. Which of the following is a reason to use narrative memoranda?
Internal auditors map a process by documenting the steps in the process, which provides a framework for understanding. Which of the following is a reason to use narrative memoranda?
정답: C
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문제2
An organization ' s healthcare insurance costs have been rising approximately 10 percent per year for several years. Which of the following analytical review procedures would best evaluate the reasonableness of the increase in healthcare costs?
An organization ' s healthcare insurance costs have been rising approximately 10 percent per year for several years. Which of the following analytical review procedures would best evaluate the reasonableness of the increase in healthcare costs?
정답: D
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문제3
Upon the completion of an audit engagement an audit manager performs a review of a staff auditor ' s workpapers. Which of the following actions by the manager is the most appropriate this review ' '
Upon the completion of an audit engagement an audit manager performs a review of a staff auditor ' s workpapers. Which of the following actions by the manager is the most appropriate this review ' '
정답: D
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문제4
For an action plan to be effective, it should be designed primarily to address which of the following elements of an observation?
For an action plan to be effective, it should be designed primarily to address which of the following elements of an observation?
정답: A
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문제5
An internal auditor is conducting an initial risk assessment of an audit area and wants to assess management ' s compliance with privacy laws for safeguarding customer information stored on the organization ' s servers.
Which course of action is appropriate for this phase of the engagement?
An internal auditor is conducting an initial risk assessment of an audit area and wants to assess management ' s compliance with privacy laws for safeguarding customer information stored on the organization ' s servers.
Which course of action is appropriate for this phase of the engagement?
정답: B
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문제6
Which of the following is an inherent risk of issuing an opinion on the overall effectiveness of internal control?
Which of the following is an inherent risk of issuing an opinion on the overall effectiveness of internal control?
정답: D
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문제7
Which of the following documents are internal auditors most likely to be asked to sign as a demonstration of due professional care?
Which of the following documents are internal auditors most likely to be asked to sign as a demonstration of due professional care?
정답: D
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문제8
For which of the following fraud engagement activities would it be most appropriate to involve a forensic auditor?
For which of the following fraud engagement activities would it be most appropriate to involve a forensic auditor?
정답: A
문제9
According to IIA guidance, which of the following statements is true regarding the authority of the chief audit executive (CAE) to release previous audit reports to outside parties?
According to IIA guidance, which of the following statements is true regarding the authority of the chief audit executive (CAE) to release previous audit reports to outside parties?
정답: C
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문제10
Which of the following is the primary reason for internal auditors to conduct interim communications with management of the area under review?
Which of the following is the primary reason for internal auditors to conduct interim communications with management of the area under review?
정답: B
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문제11
An internal audit activity maintains a quality assurance and improvement program that includes annual self- assessments The internal audit activity includes in each engagement report a clause that the engagement is conducted in conformance with the International Standards for the Professional Practice of Internal Auditing (Standards). Which of the following justifies inclusion of this clause in the reports?
An internal audit activity maintains a quality assurance and improvement program that includes annual self- assessments The internal audit activity includes in each engagement report a clause that the engagement is conducted in conformance with the International Standards for the Professional Practice of Internal Auditing (Standards). Which of the following justifies inclusion of this clause in the reports?
정답: D
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문제12
While conducting an audit of a third party ' s Web-based payment processor, an internal auditor discovers that a programming error allows customers to create multiple accounts for a single mailing address. Management agrees to correct the program and notify customers with multiple accounts that the accounts will be consolidated. Which of the following actions should the auditor take?
1. Schedule a follow-up review to verify that the program was corrected and the accounts were consolidated.
2. Evaluate the adequacy and effectiveness of the corrective action proposed by management.
3. Amend the scope of the subsequent audit to verify that the program was corrected and that accounts were consolidated.
4. Submit management ' s plan of action to the external auditors for additional review.
While conducting an audit of a third party ' s Web-based payment processor, an internal auditor discovers that a programming error allows customers to create multiple accounts for a single mailing address. Management agrees to correct the program and notify customers with multiple accounts that the accounts will be consolidated. Which of the following actions should the auditor take?
1. Schedule a follow-up review to verify that the program was corrected and the accounts were consolidated.
2. Evaluate the adequacy and effectiveness of the corrective action proposed by management.
3. Amend the scope of the subsequent audit to verify that the program was corrected and that accounts were consolidated.
4. Submit management ' s plan of action to the external auditors for additional review.
정답: A
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문제13
A technology organization is developing an artificial intelligence (AI) program for use on its social media platform. The AI program is meant to help content creators with images and posts that will acquire followers more efficiently. The internal audit function is planning an engagement of the AI program development.
Which of the following should be considered a significant, immediate, and inherent risk?
A technology organization is developing an artificial intelligence (AI) program for use on its social media platform. The AI program is meant to help content creators with images and posts that will acquire followers more efficiently. The internal audit function is planning an engagement of the AI program development.
Which of the following should be considered a significant, immediate, and inherent risk?
정답: C
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문제14
Which is the most appropriate evaluation criterion regarding the quality of audit engagement workpapers?
Which is the most appropriate evaluation criterion regarding the quality of audit engagement workpapers?
정답: C
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