IIA-CIA-Part1 Practice Test

Human resources and payroll are separate departments. Which of the following
combinations would provide the best segregation of duties?

A.

Human resources personnel add employees,payroll personnel process hours,and
human resources personnel deliver paychecks to employees.

B.

Human resources personnel add employees,review and submit payroll hours to the
payroll department for processing,and deliver paychecks to employees.

C.

Human resources personnel add employees,and payroll personnel process hours and
enter employee bank account numbers. Paychecks are automatically deposited in the
employee's bank account.

D.

Payroll personnel add employees and enter employee bank account numbers but
process hours only as approved by the human resources department. Paychecks are
automatically deposited in the employee's bank account.

To determine if a new computer system is improving the use of a manufacturer's limited
facilities in serving the largest number of customers,an auditor shouldcompare.

A.

The number of reworked orders and their costs before and after system installation.

B.

Inventory and materials handling costs before and after system installation.

C.

The number of orders filled and their cycle times before and after system installation.

D.

The number of reworked orders and orders filled before and after system installation.

To identify those components of a telecommunications system that present the greatest
risk,an internal auditor should first:

A.

Review the open systems interconnect network model.

B.

Identify the network operating costs.

C.

Determine the business purpose of the network.

D.

Map the network software and hardware products into their respective layers.

A manufacturer uses a materials requirements planning (MRP) system to track
inventory,orders,and raw materials requirements. What condition should an auditor search
for in the MRP database if a preliminary assessment indicated that inventory is
understated?
I.Item cost set at zero.
II.Negative quantities on hand.
III.Order quantity exceeding requirements.
IV.Inventory lead times exceeding delivery schedule.

A.

I and IIonly

B.

I and IVonly

C.

II and IVonly

D.

III and IVonly

An audit to test the system of controls over the purchase,distribution,and use of radioactive
material is being conducted at a company's plants. The process is well documented,and
employees in the safety department are very familiar with the department's procedures.
Since the purchasing and facilities departments are involved in the process,the auditor is
considering reviewing their radioactive material-handling procedures as well. The auditorshould:

A.

Have confidence in the rigorous and detailed safety department procedures,since that
department has the main responsibility for radiation safety,and should not use audit time to review other departments.

B.

Adjust the engagement schedule and budget,if needed,and interview the appropriate
individuals in the purchasing and facilities departments to ascertain whether additional
controlsexist that complement those identified within the safety department.

C.

Test the controls identified within the safety department; if results are unfavorable,the
auditor should consider whether to involve the other departments.

D.

Defer questions regarding purchasing,facilities,and other departments until audit
projects can be scheduled for those departments.