Online Access Free IIA.IIA-CIA-Part1.v2025-02-27.q565 Practice Test (Page 50)

IIA-CIA-Part1 Exam Question 241

An organization has developed a large database that tracks employees, employee benefits, payroll deductions, job classifications, and other similar information. In order to test whether data currently within the automated system are correct, an auditor should:

A.Select a sample of data to be entered for a few days and trace the data to the updated database to determine the correctness of the updates.

B.Use test data and determine whether all the data entered are captured correctly in the updated database.

C.Use generalized audit software to provide a printout of all employees with invalid job descriptions. Investigate the causes of the problems.

D.Use generalized audit software to select a sample of employees from the database. Verify the data fields.

IIA-CIA-Part1 Exam Question 242

Which of the following activities is most likely to require a fraud specialist to supplement the knowledge and skills of the internal audit activity?

A.Planning an engagement of the area in which fraud is suspected.

B.Employing audit tests to detect fraud.

C.Interrogating a suspected fraudster

D.Completing a process review to improve controls to prevent fraud

IIA-CIA-Part1 Exam Question 243

An internal auditor has been engaged to assess fraud risks associated with a new financial
software system.
Which competency would best help the auditor complete the task?

A.Proficiency in creating and utilizing process maps.

B.A thorough understanding of organizational governance principles.

C.Knowledge of key management and business principles.

D.Expertise in identifying information technology risks.

IIA-CIA-Part1 Exam Question 244

Which of the following would the chief audit executive be required to disclose in the communication of quality assessment results to senior management and the board?

A.The cost and frequency of both internal and external assessments.

B.Any assumptions made by the assessment team

C.A potential conflict of interest of the assessment team.

D.The assessment team's execution plan of relevant procedures.

IIA-CIA-Part1 Exam Question 245

An internal auditor is using a spreadsheet application to review a cash flow forecast prepared by management.
Which of the following correctly identifies the type of evidence this information represents?

A.Sufficient,circumstantial evidence of the future solvency of the organization.

B.Competent,corroborative evidence of future working capital requirements.

C.Sufficient,analytical evidence of the cash flow position at a given point of time in the future.

D.Competent,documentary evidence of future cash flow changes within the organization.

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IIA-CIA-Part1 Exam Question 241

IIA-CIA-Part1 Exam Question 242

IIA-CIA-Part1 Exam Question 243

IIA-CIA-Part1 Exam Question 244

IIA-CIA-Part1 Exam Question 245

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