Online Access Free IIA.IIA-CIA-Part1.v2025-02-27.q565 Practice Test (Page 82)

IIA-CIA-Part1 Exam Question 401

What is the additional advantage of facilitated workshops, in comparison with structured interviews, used when testing the effectiveness of entity-level controls?

A.During facilitated workshops, people more openly say things to internal auditors than during private interviews.

B.Facilitated workshops create a synergy of discussion that can bring multiple perspectives to the same issue.

C.Internal auditors do not need other sources of information, as the data gathered during facilitated workshops is sufficient.

D.The testimonial evidence obtained during facilitated workshops is generally considered more reliable.

IIA-CIA-Part1 Exam Question 402

According to IIA guidance, which of the following is the primary reason the chief audit executive discusses the internal audit charter with senior management and the board?

A.To provide guidance and solicit feedback on managing the internal audit activity as expected by various stakeholders.

B.To provide an understanding of the Mission of Internal Audit and The IIA's mandatory guidance elements.

C.To provide an update on the internal audit activity's quality of engagement supervision.

D.To provide information on existing internal audit planning, changes to the internal audit plan, and the rationale for the changes

IIA-CIA-Part1 Exam Question 403

A chief audit executive (CAE) recruited a few new internal auditors to reduce the resource gaps identified in this year's internal audit plan. One of the new recruits has several years of experience with the organization. Ten months ago. she served as a senior supervisor in the finance department. However, for the past 10 months, she has been helping the organization with implementing a new IT system. What approach should the CAE take for the upcoming financial statement controls audit?

A.Assign the new auditor to assist with conducting the fieldwork. but ensure that her work is reviewed by the CAE.

B.Ensure that the new auditor is responsible only for the supervisory review, but not the execution of the audit field work.

C.Assign the new auditor to assist with developing the audit program, but ensure that the audit program is executed by other audit staff.

D.Ensure that the new auditor's previous manager, and other close former coworkers, are excused during the audit.

IIA-CIA-Part1 Exam Question 404

Which of the following, if observed, would not indicate the need to extend the search for other indicators of fraud in a purchasing department?

A.The purchasing agents have convinced management to adopt a policy of paying vendors on a more timely basis in order to avoid incurring penalty charges.

B.The internal control structure has significant weaknesses.

C.The standard of living of one of the purchasing agents has increased.

D.The cost of goods procured seems to be excessive in comparison with previous years.

IIA-CIA-Part1 Exam Question 405

Which of the following internal controls is likely to prevent pollution from waste disposal before it occurs, rather than detect it after it occurs?

A.Samples of water and solid waste taken daily with the results recorded in a log.

B.Restricted access to environmental department files.

C.Formal on-the-job training program conducted by the environmental staff.

D.Identification of large budget variances in disposal costs for hazardous chemicals.

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IIA-CIA-Part1 Exam Question 401

IIA-CIA-Part1 Exam Question 402

IIA-CIA-Part1 Exam Question 403

IIA-CIA-Part1 Exam Question 404

IIA-CIA-Part1 Exam Question 405

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