IIA-CIA-Part2 Exam Practice Test Instant Access

Question 1

An internal auditor wants to identity potential ghost employees in the organization's payroll system The auditor extracts the following data

- Human resources data with employees' names addresses employment conditions and identification codes

- Payroll data

- Logs from entrance systems

With this data, which of the following types of ghost employees will the auditor be able to identify?

AEmployees who are being paid more than then approved wages

BEmployees who get paid although their employment has expired

CEmployees who are related to one of the subcontractors

DEmployees who are physically present at the workplace but who do not perform the specified job duties

Answer : A

Question 2

An internal auditor has been asked to join a project team to help design controls in a software application to address specific risks that have been identified by the team Which of the following actions is most appropriate for the internal auditor to perform?

AFacilitate a control assessment to ensure all application risks were appropriately identified

BAdvise the project team on how to develop effective controls

CDirect the project team to implement the appropriate controls within the software application

DProvide assurance that the design of the controls will mitigate the identified application risks

Answer : A

Question 3

During follow-up. the internal auditor discovered that operational management did not implement effective actions to address a significant control breach If the issue is left unresolved it may result in regulatory sanctions and damage the organization's reputation What is the most appropriate next step for the chief audit executive to lake?

AReport the matter to the board

BImplement the recommended control to address the exposure

CDiscuss the matter with senior management

DAsk the regulatory agency to persuade management to address the issue

Answer : C

Question 4

Which informal ion- gathering method would be most efficient for an internal auditor to determine whether specified control procedures are in place?

AInterviews

BObservations

CReperformance

DInternal control questionnaires

Answer : D

Question 5

What is the primary objective of an engagement supervisor's review of key activities performed during the engagement?

ATo ensure that the engagement is completed on time and within budget

BTo ensure that all work performed meets acceptable quality standards

CTo ensure that management has provided suitable responses to all observations

DTo ensure that management is satisfied with the progress of the engagement

Answer : A

Question 6

During a review of data privacy an internal auditor is tasked with testing management's identification and prioritization of critical data collected by the organization. Which of the following steps would accomplish this objective?

Ainterview management to determine what types of data are collected and maintained

BTrace data from storage to the collection sources to determine how critical data is collected and organized

CReview a sample of data to determine whether the risk classification is reasonable

DDocument and test a data inventory and classification program by determining the data classification levels and framework

Answer : B

Question 7

Which of the following is the primary purpose of implementing a program whereby employees are rotated from other parts of the organization into the internal audit activity?

AIt provides the internal audit activity with more resourcing options to meet the audit plan

BIt offers internal auditors the opportunity to learn more about other work areas.

CIt gives nonauditors a better understanding of the control environment.

DIt provides an opportunity for the recruitment of employees as permanent internal auditors

Answer : B

IIA-CIA-Part2 Certified Internal Auditor Exam Practice Test

Question 1

Question 2

Question 3

Question 4

Question 5

Question 6

Question 7