IIA-CIA-Part2 Certified Internal Auditor Exam Practice Test

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Total 360 questions

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?

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?

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?

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?

Answer : D

Question 5

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

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?

Answer : B

Page:    1 / 14   
Total 360 questions