IIA-CIA-Part2 Practice Test

Which of the following factors is least essential to a successful control self-assessment workshop?

A.

Voting technology.

B.

Facilitation training.

C.

Prior planning.

D.

Group dynamics.

Which of the following would not be characteristic of control self-assessment implemented by an
audit department?

A.

An auditor usually facilitates the discussion during the workshop phase while another records
comments for subsequent use.

B.

Auditors and business-unit employees work as a team.

C.

Auditors perform traditional audit tests to identify control weaknesses.

D.

Participants discuss the control weaknesses that hinder the achievement of objectives

Which of the following is an advantage of control self-assessment (CSA) over conventional
auditing techniques?

A.

CSA evaluates control activities and human resource practices.

B.

CSA provides assurance about whether business objectives will be met.

C.

CSA facilitates obtaining input from subject-matter experts efficiently.

D.

CSA provides assurance that action will be taken to improve deficiencies.

During which of the following systems development stages would it be most useful for an internal
auditor to be involved?

A.

Coding and testing.

B.

User acceptance and post-implementation.

C.

Design and implementation.

D.

Testing and user acceptance.

An auditor decides to vouch a sample of ledger entries back to their original documentation. In
terms of whether all transactions had been recorded, this test would bE.

A.

Relevant to the completeness objective.

B.

Irrelevant to the completeness objective.

C.

A more timely test of completeness than evidence from interviews.

D.

 A more biased test of completeness than evidence from interviews.