IIA-CIA-Part2 Practice Test

An internal auditor is reviewing a new automated human resources system. The system contains a
table of pay rates which are matched to the employee job classifications. The best control to
ensure that the table is updated correctly for only valid pay changes would be to:

A.

Limit access to the data table to management and line supervisors who have the authority to
determine pay rates.

B.

Require a supervisor in the department, who does not have the ability to change the table, to
compare the changes to a signed management authorization.

C.

Ensure that adequate edit and reasonableness checks are built into the automated system.

D.

Require that all pay changes be signed by the employee to verify that the change goes to a
bona fide employee.

What is the most important risk in determining the validity of construction delay claims?

A.

Contractor claims may be submitted prior to completion of the work.

B.

Contractor claims may include costs considered in the fixed-price portion of the work.

C.

Contractor claims may include subcontractor estimates of balances due to the subcontractor.

D.

Contractor claims may be understated.

During an audit of a branch bank, an internal auditor learned that a series of system failures had
resulted in a four-day delay in processing customers' scheduled payroll direct deposits. The first
failure was that of a disk drive, followed by software and other minor failures. Which of the
following controls should the auditor recommend to avoid similar delays in processing?

A.

Contingency planning.

B.

Redundancy checks.

C.

Process monitoring.

D.

Preventive maintenance.

An auditor analyzed a payroll system's data files for unusual activity, such as excessive overtime
hours, unusual fluctuations in pay rates, and excessive vacation time. The application controls
being verified by this analysis are:

A.

Edit and validation controls.

B.

Rejected and suspense item controls.

C.

Controls over update access to the database.

D.

Programmed balancing controls.

During the development of a purchasing system, an auditor reviewed the payment authorization
program. Which of the following actions should the auditor recommend for a situation in which the
quantity invoiced is greater than the quantity received?

A.

Issue an exception report

B.

Pay the amount billed and adjust the inventory account for the difference.

C.

Return the invoice to the vendor for correction.

D.

Authorize payment of the full invoice, but maintain an open purchase order record for the
missing goods.