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

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 3

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

Question 4

The board of directors expressed concerns about potential external risks that could impact the organization s ability to meet its annual objectives and goals The board requested consulting services from the internal audit activity to gain insight regarding the external risks Which of the following engagement objectives would be appropriate to fulfill this request?

AAssess the organization's ability to minimize potential external risks

BAssess the organization's process of vetting vendors that provide necessary services to the organization

CAssess the organization's risk impacts from the markets in which it operates

DAssess the organization's controls implemented that would help minimize risks

Answer : B

Question 5

Which of the following is the most appropriate approach for the internal audit activity to follow up on management action plans?

ACreate a tracking system for follow up

BEnsure that follow-up activities are performed at least weekly.

CDelegate follow-up activities to qualified administrative staff within the business unit

DEnsure that follow-up activities are performed by the most senior auditor on staff

Answer : A

Question 6

An internal auditor is examining the organization's internal control processes. Which of the following would the auditor do to test the reliability of a customer database1?

APerform a site visit to see whether the organization's servers are operational

BInterview end users to determine whether they understand how to use the database information

CDetermine whether policies are in place on how to use the database information

DReview for indications of potential issues with the database information

Answer : D

Question 7

Considering the five-attribute approach to documenting deficiencies in an area under review which of the following answers the question. "What should be in place?''

AAction plan

BRecommendation

CCondition

DCriteria

Answer : D

IIA-CIA-Part2 Certified Internal Auditor Exam Practice Test