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IIA Essentials of Internal Auditing Sample Questions (Q325-Q330):

NEW QUESTION # 325
The internal audit supervisor is reviewing the workpapers prepared by the staff. According to the Standards,which of the following statements regarding workpaper supervision is not
true?

A. Dating andinitialingeach workpaper provides evidence of review.
B. Workpaper review allows for staff training and development.
C. Review notes of questions that arise during the review process must be retained.
D. Workpapers may be amended during the review process.

Answer: C

NEW QUESTION # 326
In order to provide the most useful information for an organization's risk management decisions, which of the following should be assessed?

A. Risk levels of current and future events, their impact on the organization's mission, and the potential for the elimination of existing risk factors.
B. Risk levels for future events based on the degree of uncertainty of those events and their cost of mitigation.
C. Inherent and control risks and their impact on the extent of financial misstatements.
D. Risk levels of current and future events, their effect on the achievement of the organization's objectives, and their underlying causes.

Answer: D

NEW QUESTION # 327
Which of the following is considered to be a threat to the internal auditor's objectivity?

A. The assigned auditor rotated out of the same business activity three years ago
B. The auditor received a bonus that was approved by the board of directors.
C. The assigned auditor recommended operational procedures for the organization.
D. The auditor drafted the operational procedures of the area that she is currently auditing.

Answer: D

NEW QUESTION # 328
According to IIA guidance, when preparing the charter for the internal audit activity, the chief audit executive (CAE), board, and senior management should agree on which of the following?
1. The standards to be used by the internal audit activity.
2. The internal audit activity's code of ethics.
3. The CAE's reporting line.
4. The internal audit activity's responsibilities.

A. 1 and 2 only.
B. 1,2, and 3.
C. 4 only.
D. 3 and 4.

Answer: D

NEW QUESTION # 329
An internal auditor is testing whether payments to outside contractors have been charged to the proper account. Which of the following sampling methods would be most useful in completing this task?

A. Attribute sampling.
B. Judgmental sampling.
C. Probability-proportional-to-size sampling.
D. Haphazard sampling.

Answer: C

NEW QUESTION # 330
......

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IIA-CIA-Part1 Guide Torrent - IIA-CIA-Part1 Valid Test Practice

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IIA-CIA-Part1 Guide Torrent & Free PDF IIA Essentials of Internal Auditing Realistic Valid Test Practice

IIA Essentials of Internal Auditing Sample Questions (Q325-Q330):

Free PDF IIA IIA-CIA-Part1 Marvelous Guide Torrent

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