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시험 이름: Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
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Q&A: 508 문항 IIA-CIA-Part2 pdf dumps
업데이트: 2015-12-22
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NO.1 During an audit of a retail organization, an internal auditor found a scheme in which the
warehouse director and the purchasing agent diverted approximately $500,000 of goods to their own
warehouse, then sold the goods to third parties. The fraud was not found earlier since the warehouse
director updated the perpetual inventory records and then forwarded receiving reports to the
accounts payable department for processing. Which of the following procedures would have most
likely led to the discovery of the missing materials and the fraud?
A. Select a random sample of purchase orders and trace to receiving reports and to the records in the
accounts payable department.
B. Take an annual physical inventory, reconciling amounts with the perpetual inventory records. Note
the pattern of differences and investigate.
C. Select a random sample of receiving reports and trace to the recording in the perpetual inventory
records. Note differences and investigate by type of product.
D. Select a random sample of sales invoices and trace to the perpetual inventory records to see if
inventory was on hand. Investigate any differences.
Answer: B
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NO.2 In response to an audit finding, senior management informed the auditor that the issue would
be investigated and resolved when time permitted. According to the International Professional
Practices Framework, this action was not acceptable because:
A. Other departments should have been contacted to determine if they shared responsibility for
corrective action.
B. Responses should include sufficient information to evaluate the adequacy and timeliness of
corrective action.
C. The appropriate level of management was not involved in the review and resolution of the issue.
D. The board had not reviewed management's responses to the engagement observations and
recommendations.
Answer: B
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NO.3 An organization's internal auditors are reviewing production costs at a gas-powered electrical
generating plant. They identify a serious problem with the accuracy of carbon dioxide emissions
reported to the environmental regulatory agency, due to computer errors. The auditors should
immediately report the concern to:
A. Plant management.
B. A plant health and safety officer.
C. The risk management function.
D. The regulatory agency.
Answer: A
NO.4 According to IIA guidance,when performing a compliance audit of data security standards for a
large e-commerce retailer, which of the following would represent the least likely area of risk
exposure?
A. Operational risks.
B. Change or configuration risks.
C. Access risks.
D. Physical security risks.
Answer: D
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NO.5 Which of the following situations might allow an employee to steal checks sent to an
organization and subsequently cash them?
A. Only one signature is required on the organization's checks.
B. One employee handles both accounts receivable and purchase orders.
C. Checks are not restrictively endorsed when received.
D. One employee handles both cash deposits and accounts payable.
Answer: C
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NO.6 At the conclusion of an audit of an organization's treasury department, a report was issued to
the treasurer, chief financial officer, president, and board. Because of the sensitivity of some findings,
a follow-up review was performed. The auditor should provide the report of follow-up findings to
the.
I. Treasurer.
II. Chief financial officer.
III. President.
IV. Board.
A. I, II, and III only
B. I and II only
C. III and IV only
D. I, II, III, and IV.
Answer: D
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NO.7 Which of the following is the primary purpose of financial statement audit engagements?
A. To provide an analysis of business process controls in the accounting department, including tests
of compliance with internal policies and procedures.
B. To assess the efficiency and effectiveness of the accounting department.
C. To evaluate organizational and departmental structures, including assessments of process flows
related to financial matters.
D. To provide a review of routine financial reports, including analyses of selected accounts for
compliance with generally accepted accounting principles.
Answer: D
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NO.8 An internal auditor notes that employees continue to violate segregation-of-duty controls in
several areas of the finance department, despite previous audit recommendations. Which of the
following recommendations is the most appropriate to address this concern?
A. Recommend that management address these concerns immediately.
B. Recommend additional segregation-of-duty reviews.
C. Recommend rotating finance staff in this area.
D. Recommend appropriate awareness training for all finance department staff.
Answer: D
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