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IIA-CIA-Part2 Practice Test


Page 9 out of 101 Pages

Topic 1, Volume A

During an interview with a manager in a company's claims department, an auditor noted that the
manager became nervous and changed the subject whenever the auditor raised questions about
certain types of claims. The manager's answers were consistent with company policies and
procedures. When documenting the interview, the auditor should:


A.

Document the manager's answers, noting the nature of the nonverbal communication.


B.

Document the manager's answers but not the nonverbal communication because it is
subjective and is not corroborated.


C.

Conclude that the nonverbal communication is persuasive and that sufficient evidence exists to
begin a fraud investigation.


D.

Disregard the interview entirely because the verbal and nonverbal communications were
contradictory.





A.
  

Document the manager's answers, noting the nature of the nonverbal communication.



Which of the following is true of engagement recommendations?
I. Specific suggestions for implementation must be included.
II. The internal auditor's observations and conclusions may serve as the basis.
III. Actions to correct existing conditions or improve operations may be included.
IV. Approaches to correcting or enhancing performance may be suggested.


A.

I only


B.

III only


C.

I, III, and IV only


D.

II, III, and IV only





D.
  

II, III, and IV only



Which of the following performance criteria would be most useful when measuring the
performance of a customer service desk? 


A.

 The number of customer inquiries recorded per day.


B.

The percentage of customer issues resolved within 24 hours.


C.

The number of customer complaints recorded per day.


D.

The percentage of total customers served per day.





B.
  

The percentage of customer issues resolved within 24 hours.



The efficiency of internal audit operations is best enhanced if workpaper standards:


A.

Permit the extent of documentation to vary according to engagement objectives.


B.

Require supervisors to initial and date each workpaper that they review.


C.

Allow access to workpapers by external parties if approved by senior management or the audit
committee.


D.

Mandate the workpaper retention period





A.
  

Permit the extent of documentation to vary according to engagement objectives.



According to the International Professional Practices Framework, which of the following
statements is correct regarding the communication of audit results?
I. Summary reports may be issued separately from or in conjunction with the final report.
II. Interim reports may be written or oral.
III. Detailed reports should always be issued to the audit committee.
IV. Interim reports should be used to communicate information which requires immediate attention.


A.

I and III only


B.

II and IV only


C.

I, II, and IV only


D.

I, II, III, and IV.





C.
  

I, II, and IV only




Page 9 out of 101 Pages
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