IIA-CIA-Part2 Certified Internal Auditor Exam Practice Test

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Total 360 questions
Question 1

Upon concluding the engagement fieldwork an internal auditor discusses the audit findings with operational management There is a greater likelihood that the auditor will obtain a responsive action plan from management when both parties agree on which of the following attributes of the audit finding?



Answer : D


Question 2

According to HA guidance on IT, which of the following actions would be performed as part of the "Define IT Universe" stage of the IT audit plan development process?



Answer : A


Question 3

An internal auditor is planning to audit the organization's payroll function, which was recently outsourced. Which of the following is the most appropriate first step for the auditor?



Answer : A


Question 4

An engagement supervisor reviewed a staff internal auditor's documentation and noted that several edits should be made. The internal audit activity uses an electronic workpaper database and does not maintain paper files for its system of record. A system error prevents the engagement supervisor from adding her electronic signature to any workpaper in the database Given this situation which is the most appropriate response to provide evidence of supervisory review?



Answer : A


Question 5

When estimating the impact of an inherent risk, which of the following should internal auditors consider?



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?



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?''



Answer : D


Page:    1 / 14   
Total 360 questions