Valid IIA-CIA-Part1 Test Review, Test IIA-CIA-Part1 Lab Questions
Valid IIA-CIA-Part1 Test Review, Test IIA-CIA-Part1 Lab Questions
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IIA Essentials of Internal Auditing Sample Questions (Q511-Q516):
NEW QUESTION # 511
The chief audit executive should periodically report the internal audit activity's purpose, authority, responsibility, and performance, as well as significant risk exposures and control issues, to which of the following?
I.Board of directors.
II.
Senior management.
III.
Shareholders.
IV.
- A. I, II, and III only.
- B. I, III, and IV only.
External auditors. - C. II only.
- D. I and II only.
Answer: D
NEW QUESTION # 512
In a manufacturing organization, all sales prices are determined centrally and are electronically sent to the distribution centers to update their sales price tables. Any pricing deviations must be approved by central headquarters. To determine how this process is functioning, an internal auditor should:
- A. Obtain a copy of the existing flowchart for the computer program to determine how price data are accessed.
- B. Develop a flowchart of the sales order process to determine how orders are taken and priced.
- C. Document the flow of sales price information, and determine how the table is accessed and updated.
- D. Identify who approves the shipment of goods and how the goods are priced.
Answer: C
NEW QUESTION # 513
With regard to external assessments of an internal audit activity (IAA), which of the following is the chief audit executive required to discuss with the board?
- A. External reviewer conflicts of interest, and the timeline of the external assessment.
- B. The simplest way for the external reviewer to join the IAA's organization, and the timeline of the external assessment.
- C. The need for an external assessment more frequently than once every five years, and the simplest method for the external reviewer to join the IAA's organization.
- D. External reviewer conflicts of interest, and the need for an external assessment more frequently than once every five years.
Answer: D
NEW QUESTION # 514
An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?
- A. Utilize dedicated and encrypted network connections.
- B. Install a software inventory management application.
- C. Utilize secure socket layer encryption.
- D. Apply antivirus and patch management software.
Answer: B
NEW QUESTION # 515
An internal auditor for a large retail chain suspects that a store manager has been stealing money from cash sales by listing the sales as accounts receivable and then writing off the accounts as bad debts. Which of the following irregularities is the most likely cause of the auditor's suspicion?
- A. A much higher bad debt expense as a percentage of sales than that of previous years.
- B. A much higher percentage of past-due accounts receivable than that of other stores.
- C. A much higher bad debt expense as a percentage of sales than that of other stores.
- D. A much higher percentage of past-due accounts receivable than that of previous years.
Answer: C
NEW QUESTION # 516
......
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