IIA-CIA-PART2 AUTHORIZED EXAM DUMPS & IIA-CIA-PART2 EXAM DISCOUNT VOUCHER

IIA-CIA-Part2 Authorized Exam Dumps & IIA-CIA-Part2 Exam Discount Voucher

IIA-CIA-Part2 Authorized Exam Dumps & IIA-CIA-Part2 Exam Discount Voucher

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IIA Practice of Internal Auditing Sample Questions (Q349-Q354):

NEW QUESTION # 349
New environmental regulations require the board to certify that the organization's reported pollutant emissions data is accurate. The chief audit executive (CAE) is planning an audit to provide assurance over the organization's compliance with the environmental regulations. Which of the following groups or individuals is most important for the CAE to consult to determine the scope of the audit?

  • A. The audit committee of the board.
  • B. The organization's external environmental lawyers.
  • C. The environmental, health, and safety manager.
  • D. The organization's insurance department.

Answer: C

Explanation:
The most important group or individual for the CAE to consult to determine the scope of the audit regarding compliance with new environmental regulations is the environmental, health, and safety manager. This individual or group has specialized knowledge about the organization's operations, regulatory requirements, and existing controls related to environmental compliance. Consulting with the environmental, health, and safety manager ensures that the audit scope is comprehensive and accurately addresses the pertinent risks and compliance requirements. References: IIA Standard 2201 - Planning Considerations, IIA Practice Advisory
2210.A1-1


NEW QUESTION # 350
Which of the following is one of the five attributes that internal auditors include when documenting a deficiency?

  • A. The scope of work performed during the engagement
  • B. The criteria used to make the evaluation
  • C. The methodology used to analyze data
  • D. The proposed follow-up engagement work to be performed

Answer: B

Explanation:
One of the five attributes that internal auditors include when documenting a deficiency is the criteria used to make the evaluation. The criteria represent the standards, measures, or expectations used in the evaluation process. Documenting the criteria is essential as it provides a benchmark against which the actual conditions can be compared, thereby helping to identify and explain deficiencies in controls or processes.
Reference:
The Institute of Internal Auditors (IIA) Standard 2410 - Criteria for Communicating: "Final communication of engagement results must, where appropriate, contain the internal auditors' overall opinion and/or conclusions, as well as the criteria used for evaluation." IIA Practice Guide on "Documenting Internal Audit Observations"


NEW QUESTION # 351
As part of the preliminary survey, an internal auditor sent an internal control questionnaire to the accounts payable function Based on the questionnaire responses, the auditor determines that there is no established procedure for adding and approving new vendors. What would the auditor do next?

  • A. Determine that this situation is acceptable and focus on more significant issues
  • B. Interview the personnel associated with this observation.
  • C. Document the issue m the draft audit report
  • D. Document the observation for further follow up when testing the operating effectiveness of controls

Answer: B

Explanation:
When an internal auditor identifies a potential control deficiency based on a preliminary survey, such as the lack of established procedures for adding and approving new vendors, the next appropriate step is to gather more detailed information. Interviewing personnel involved in the accounts payable function allows the auditor to understand the context, confirm the accuracy of the questionnaire responses, and gain insights into the potential risks and impacts associated with the observed deficiency. This step is crucial before documenting the issue or planning further audit procedures to ensure the information is accurate and complete.References: The IIA's International Standards for the Professional Practice of Internal Auditing, Standard 2201 - Planning Considerations.


NEW QUESTION # 352
Which of the following actions is related to the preliminary survey process?

  • A. Identifying the current controls.
  • B. Determining if controls are effective.
  • C. Completing a detailed test of controls.
  • D. Preparing the engagement work program.

Answer: A

Explanation:
Section: Volume C


NEW QUESTION # 353
An internal auditor discovered that a new employee was granted inappropriate access to the payroll system Apparently the IT specialist had made a mistake and granted access to the wrong new employee. Which of the following management actions would be most effective to prevent a similar issue from occurring again?

  • A. Provide coaching to the IT specialist and introduce a secondary control to ensure system access is granted in accordance with the approved access request.
  • B. Remove the new employee's excessive access rights and request that he report any future access error.
  • C. Perform a complete review of all users who have access to the payroll system lo determine whether there are additional employees who were granted inappropriate access
  • D. Review the system activity log of the employee to determine whether he used the inappropriate access to conduct any unauthorized activities in the payroll system

Answer: A


NEW QUESTION # 354
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