IIA-CIA-Part2 Practice Test

When interrogating an individual who is suspected of fraud, it is appropriate to:

A.

Tell the individual that any information disclosed in the interrogation will not be disclosed
outside of the company.

B.

Start the interview with questions to which the interviewer already knows the answer.

C.

Discontinue questioning once the individual has confessed to the fraud.

D.

Prepare a list of questions prior to the interrogation and strictly adhere to the list.

Questions used to interrogate individuals suspected of fraud should:

A.

Adhere to a predetermined order.

B.

 Cover more than one subject or topic.

C.

Move from general to specific.

D.

Direct the individual to a desired answer.

A chief audit executive (CAE) suspects that several employees have used desktop computers for
personal gain. In conducting an investigation, the primary reason that the CAE would choose to
engage a forensic information systems auditor rather than using the organization's information
systems auditor is that a forensic information systems auditor would possess:

A.

Knowledge of the computing system that would enable a more comprehensive assessment of
the computer use and abuse.

B.

Knowledge of what constitutes evidence acceptable in a court of law.

C.

Superior analytical skills that would facilitate the identification of computer abuse.

D.

 Superior documentation and organization skills that would facilitate in the presentation of
findings to senior management and the board.

While conducting a payroll audit, an internal auditor in a large government organization found
inadequate segregation in the duties assigned to the assistant director of personnel. When the
auditor explained the risk of fraud, the assistant director became upset, terminated the interview,
and threatened to sue the organization for defamation of character if the audit engagement was
not curtailed. The auditor discussed the situation with the chief audit executive (CAE). The CAE
should then:

A.

Curtail the audit engagement to avoid potential legal action.

B.

 Provide a report to senior management recommending a fraud investigation.

C.

Continue the original engagement program as planned but include a comment about the
assistant director's reaction in the engagement final communication.

D.

Add additional testing to determine whether other indicators of fraud exist.

Which of the following is the most appropriate step for the chief audit executive to take in order to
avoid defamation of character of the principal suspect in a fraud investigation?

A.

Restrict the use of potentially damaging words to privileged reports or discussions.

B.

Label all workpapers, reports, and correspondence of the internal audit activity as private.

C.

Restrict discussions of the fraud to members of management who express an interest in the
investigation.

D.

Destroy all investigation workpapers and reports if the fraud cannot be proven.