Online Access Free IIA.IIA-CIA-Part2.v2021-11-18.q532 Practice Test (Page 108)

IIA-CIA-Part2 Exam Question 531

An internal auditor compared the number of human resources professionals per employee with industry standards. This comparison would assist the auditor in evaluating which of the following areas?

A.Sufficiency of controls over payroll rate increases.

B.Current level of performance of the human resources department.

C.Adequacy of controls over hiring new employees.

D.Degree of compliance with human resources policies.

IIA-CIA-Part2 Exam Question 532

Which of the following is an example of the verification of internal documentary evidence?

A.Reviewing a carrier's bill of lading.

B.Reconciling a vendor's month-end statement.

C.Vouching a copy of a sales invoice to receivables.

D.Recalculating a customer's purchase order.

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IIA-CIA-Part2 Exam Question 531

IIA-CIA-Part2 Exam Question 532

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