Online Access Free IIA.IIA-CIA-Part2.v2022-02-05.q303 Practice Test (Page 60)

IIA-CIA-Part2 Exam Question 291

Which of the following statements is not true about the oversight and review of working papers by the chief audit executive (CAE)?

A.The CAE, although having overall responsibility for reviewing work completed, can delegate such task to appropriately experienced internal audit staff.

B.The need for CAE review depends on the proficiency and experience of the internal auditor and the complexity of the task.

C.The CAE has ultimate responsibility for reviewing working papers and remains accountable for the achievement of objectives and the quality of work.

D.The CAE is responsible for all significant professional judgments made during the audit process and should therefore personally review working papers to ensure conclusions were professionally arrived at.

IIA-CIA-Part2 Exam Question 292

A performance audit engagement typically involves:

A.Review of financial statement information, including the appropriateness of various accounting treatments.

B.Tests of compliance with policies, procedures, laws, and regulations.

C.Appraisal of the environment and comparison against established criteria.

D.Evaluation of organizational and departmental structures, including assessments of process flows.

IIA-CIA-Part2 Exam Question 293

According to IIA guidance, which of the following are potential benefits of using an assurance map?

A.Indication of gaps in assurance coverage, and enhanced effectiveness of assurance providers.

B.Enhanced effectiveness of assurance providers, and improved relevance of assurance recommendations.

C.Identification of duplicate or overlapping assurance activities, and improved relevance of assurance recommendations.

D.Indication of any gaps in assurance coverage, and improved relevance of assurance recommendations.

IIA-CIA-Part2 Exam Question 294

The internal audit activity (IAA) wants to measure its performance related to the quality of audit recommendations. Which of the following client survey questions would best help the IAA meet this objective?

A.Does the IAA work with a high degree of professionalism and objectivity?

B.Were audit findings relevant and useful to management?

C.Were the findings reported in a timely manner?

D.Does the audit report format present issues clearly and concisely?

IIA-CIA-Part2 Exam Question 295

According to IIA guidance, which of the following are benefits to the internal audit activity when conducting an assurance mapping exercise?

A.Resolution of identified testing errors, and miminization of duplicate assurance efforts.

B.Identification of gaps in risk coverage, and consolidation of risk reporting efforts.

C.Identification of gaps in risk coverage, and minimization of duplicate assurance efforts.

D.Resolution of identified testing errors, and consolidation of risk reporting efforts.

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IIA-CIA-Part2 Exam Question 291

IIA-CIA-Part2 Exam Question 292

IIA-CIA-Part2 Exam Question 293

IIA-CIA-Part2 Exam Question 294

IIA-CIA-Part2 Exam Question 295

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