Free IIA IIA-CIA-Part2 Exam Dumps Questions & Answers

What is the best course of action for a chief audit executive if an internal auditor identifies in the early stage of an audit that some employees have inappropriate access to a key system?

• A.  Contact the audit committee chair to discuss the finding
• B.  Issue an interim audit report so that management can implement action plans
• C.  Ask the auditor to create a ticket with the IT help desk requesting to revoke the inappropriate access
• D.  Obtain verbal assurance from management that the inappropriate access will be removed

An engagement supervisor reviewed a staff internal auditor ' s documentation and noted that several edits should be made. The internal audit activity uses an electronic workpaper database and does not maintain paper files for its system of record. A system error prevents the engagement supervisor from adding her electronic signature to any workpaper in the database Given this situation which is the most appropriate response to provide evidence of supervisory review?

• A.  The engagement supervisor should ask another manager-level internal auditor not associated with the project to sign the workpaper on his behalf
• B.  The engagement supervisor should print sign and date each workpaper after the review is complete and scan the document into the database as evidence of review
• C.  Because the engagement supervisor called the help desk to correct the IT problem, he should upload the support-request ticket from the help desk to serve as evidence of the review
• D.  The engagement supervisor should instruct the staff internal auditor to add a note in the workpaper on his behalf indicating that the workpaper was reviewed and feedback was provided

Which of the following would be the most reliable source of documentary evidence?

• A.  Remittance advices.
• B.  Confirmation letters.
• C.  Canceled checks.
• D.  Policy statements.

Which of the following should management action plans include at a minimum?

• A.  Detailed procedures for the action plan
• B.  The internal auditor ' s next review date of the action plan
• C.  An owner of the action plan
• D.  An implementer for the action plan

In order to obtain background information on an assigned audit of data center operations an internal auditor administers control questionnaires to select individuals who have primary responsibilities within the process.
Which of the following is a drawback of this approach?

• A.  It will be difficult to quantify the information obtained through this approach
• B.  Information on control functionality is limited
• C.  It takes the auditor a long time to assess the relevant controls using this approach
• D.  This approach does not help the auditor learn about the existence of controls