[Latest Questions]Latest And Hottest IIA-CIA-PART2 Exam Practice Questions Free Try

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QUESTION 1
Which of the following is the best problem-solving technique to use when analyzing performance and cost?
A. Value analysis.
B. Attribute listing.
C. Brainstorming.
D. Component analysis.
Correct Answer: A
IIA-CIA-PART2
QUESTION 2
In order to effectively elicit sensitive information from an employee during an audit engagement, an auditor should:
A. Tell the employee a piece of information obtained from a coworker in a previous interview.
B. Put sensitive questions at the beginning of a questionnaire to ensure that they are answered.
C. Explain that the auditor’s reputation for integrity, which is vital to the auditor’s business success, would be seriously damaged if confidentiality were breached.
D. Point out that management has given the auditor full authority to conduct this interview.
Correct Answer: C

QUESTION 3
During a routine audit of a customer service hotline, an internal auditor noticed that an unusually high IIA-CIA-PART2 number of customer complaints pertained to payments not being applied to the customers’ accounts.
Which of the following would most likely be the reason for the high volume of complaints?
A. An ineffective customer service department.
B. Poor controls in the invoice approval processes.
C. Check tampering by an employee.
D. Submission of fraudulent expense reports.
Correct Answer: C

QUESTION 4
Direct staff as a percentage of total staff is an example of which of the following types of efficiency measures?
A. Productivity ratio.
B. Productivity index.
C. Operating ratio.
D. Resource utilization rate.
Correct Answer: C

QUESTION 5
Which of the following data collection strategies systematically tests the effects of various factors on an outcome?
A. Content analysis.
B. Sampling.
C. Evaluation synthesis.
D. Modeling.
Correct Answer: D
IIA-CIA-PART2
QUESTION 6
Which of the following situations might allow an employee to steal checks sent to an organization and subsequently cash them?
A. Checks are not restrictively endorsed when received.
B. Only one signature is required on the organization’s checks.
C. One employee handles both accounts receivable and purchase orders.
D. One employee handles both cash deposits and accounts payable.
Correct Answer: A

QUESTION 7
An internal auditor is assigned to conduct an audit of security for a local area network (LAN) in the finance department of the organization. Investment decisions, including the use of IIA-CIA-PART2 hedging strategies and financial derivatives, use data and financial models which run on the LAN. The LAN is also used to download data from the mainframe to assist in decisions. Which of the following should be considered outside the scope of this security audit engagement?
A. Investigation of the physical security over access to the components of the LAN.
B. The ability of the LAN application to identify data items at the field or record level and implement user access security at that level.
C. Interviews with users to determine their assessment of the level of security in the system and the vulnerability of the system to compromise.
D. The level of security of other LANs in the company which also utilize sensitive data.
Correct Answer: D

QUESTION 8
An audit of management’s quality program includes testing the accuracy of the cost-of-quality reports provided to management. Which of the following internal control objectives is the focus of this testing?
A. To ensure compliance with policies, plans, procedures, laws, and regulations.
B. To ensure the accomplishment of established objectives and goals for operations or programs.
C. To ensure the reliability and integrity of information.
D. To ensure the economical and efficient use of resources.
Correct Answer: C

QUESTION 9
When internal auditors provide consulting services, the scope of the engagement is primarily determined by:
A. Internal auditing standards.
B. The audit engagement team.
C. The engagement client.
D. The internal audit activity’s charter.
Correct Answer: C

QUESTION 10
A manufacturing process could create IIA-CIA-PART2 hazardous waste at several production stages, from raw materials handling to finished goods storage. If the objective of a pollution prevention audit engagement is to identify opportunities for minimizing waste, in what order should the following opportunities be considered?
I. Recycling and reuse.
II. Elimination at the source.
III. Energy conservation.
IV. Recovery as a usable product Treatment.
A. V, II, IV, I, III.
B. IV, II, I, III, V.
C. I, III, IV, II, V.
D. III, IV, II, V, I.
Correct Answer: B

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