IIA-CIA-Part2 Practice Test

Which of the following is the best problem-solving technique to use when analyzing performance
and cost?

A.

Value analysis.

B.

Attribute listing.

C.

Brainstorming.

D.

Component analysis.

In order to effectively elicit sensitive information from an employee during an audit engagement,
an auditor should:

A.

Tell the employee a piece of information obtained from a coworker in a previous interview.

B.

Put sensitive questions at the beginning of a questionnaire to ensure that they are answered.

C.

Explain that the auditor's reputation for integrity, which is vital to the auditor's business success,
would be seriously damaged if confidentiality were breached.

D.

Point out that management has given the auditor full authority to conduct this interview.

During a routine audit of a customer service hotline, an internal auditor noticed that an unusually
high number of customer complaints pertained to payments not being applied to the customers'
accounts.
Which of the following would most likely be the reason for the high volume of complaints?

A.

An ineffective customer service department.

B.

Poor controls in the invoice approval processes.

C.

Check tampering by an employee.

D.

 Submission of fraudulent expense reports.

Direct staff as a percentage of total staff is an example of which of the following types of efficiency
measures? 

A.

Productivity ratio.

B.

Productivity index.

C.

Operating ratio.

D.

Resource utilization rate

Which of the following data collection strategies systematically tests the effects of various factors
on an outcome?

A.

Content analysis.

B.

 Sampling.

C.

Evaluation synthesis.

D.

Modeling.