IIA-CIA-Part1 Practice Test

Which of the following controls would most likely prevent the input of an unreasonable
number of labor hours into a costing system?

A.

Recalculation tests during processing.

B.

Programmed limit tests of input fields.

C.

Reconciliation of input control totals.

D.

Consistency checks of data in input fields.

Which of the following lists these audit steps in the correct chronological order?
I.Create the engagement work program.
II.Conduct the exit conference.
III.Perform fieldwork.
IV.Schedule the audit engagement.
Issue a summary report of audit findings.

A.

I,IV,III,II,V.

B.

I,IV,II,III,V.

C.

IV,I,III,II,V.

D.

IV,III,I,V,II.

Risk assessments can vary in format,but generallyinclude.
I.A description of identified risks.
II.Tests of audit controls.
III.A system of rating risks.
IV.Sample size identification.

A.

I and IIonly

B.

I and IIIonly

C.

I,III,and IVonly

D.

II,III,and IVonly

Some of a company's payroll transactions were batch posted to the payroll file but were not
uploaded correctly to the general ledger file on the mainframe. The best control to detect
this type of error wouldbe.

A.

Edit controls on the payroll file.

B.

Appropriate segregation of duties for batch approval.

C.

Validation of hash totals.

D.

Reconciliation of paychecks to the bank account.

A tax consultancy agency retains sensitive personal information regarding its clients. Which
of the following is a violation of acceptable privacy practices?

A.

Copies of printed client information not used by the agency are shredded.

B.

 Employees share client information with coworkers with the permission of the client.

C.

The agency only releases client information with management's approval.

D.

The agency advises clients of their privacy rights before they commence business with the agency.