Online Access Free IIA.IIA-CIA-Part1.v2025-02-27.q565 Practice Test (Page 35)

IIA-CIA-Part1 Exam Question 166

Which of the following is the primary advantage of using a computer assisted audit technique (CAAT) to provide a higher level of assurance?

A.CAATs can select an appropriate sample size for testing and thus provide higher level of assurance.

B.CAATs are more objective than the traditional methods in interpreting the results.

C.CAATs can examine the whole of population of transactions, rather than a sample, in order to identify exceptions and trends.

D.CAATs can process the results faster and thus give a higher level of assurance.

IIA-CIA-Part1 Exam Question 167

A dental insurance provider has implemented an electronic claim submission process and is concerned that dentists are submitting claims for services that were not provided.
Which of the following control procedures would be most effective in preventing this type of fraud?

A.Develop a program that identifies procedures performed on an individual which are either in excess of expectations based on the age of the insured or are similar to other procedures recently performed on the individual.

B.Send confirmations to the dentists requesting them to confirm the exact nature of the claims submitted to the insurance provider.

C.Develop an integrated test facility and submit false claims to verify that the system is detecting such claims on a consistent basis.

D.Require all submitted claims to be followed by a signed statement by the dentist testifying to the fact that the claimed procedures were performed.

IIA-CIA-Part1 Exam Question 168

According to IIA guidance, the internal audit activity must be free from interference in which of the following areas in order to maintain organizational independence?

A.Determining scope.

B.Monitoring resources.

C.Compensating the chief audit executive.

D.Allocating internal costs.

IIA-CIA-Part1 Exam Question 169

Which of the following best describes the internal audit activity's contribution to the implementation of the risk management framework?

A.Internal audit assists with the prioritization of identified risks.

B.Internal audit identifies key risk areas during assurance reviews and provides audit findings.

C.Internal audit takes part in the design of risk mitigation measures.

D.Internal audit participates in setting the risk appetite.

IIA-CIA-Part1 Exam Question 170

Which of the following best describes an appropriate form of working paper standardization?

A.Uniform cross referencing system.

B.Audit client review and approval.

C.Comprehensive data lists from information databases.

D.Customized layouts for each specific audit area.

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IIA-CIA-Part1 Exam Question 166

IIA-CIA-Part1 Exam Question 167

IIA-CIA-Part1 Exam Question 168

IIA-CIA-Part1 Exam Question 169

IIA-CIA-Part1 Exam Question 170

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