IIA-CIA-Part2 Certification Practice & IIA-CIA-Part2 Clear Exam

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IIA Practice of Internal Auditing Sample Questions (Q206-Q211):

NEW QUESTION # 206
----
When determining if appropriate resources exist to achieve engagement objectives, which of the following factors should a chief audit executive consider?
Nature and complexity of the audit engagement.
Time constraints.
Effectiveness of the audit committee.
Availability of resources for the engagement.

Answer: A


NEW QUESTION # 207
During an audit of a major contract, an auditor finds that actual hours and dollars billed are consistently at or near budgeted amounts. This condition is a red flag for which of the following procurement fraud schemes?

Answer: A


NEW QUESTION # 208
Which of the following is correct with respect to roles within an enterprise-wide risk management process?
1.The board provides oversight to the risk management process.
2.Executive management owns the risk management framework.
3.Senior management is assigned ownership of risks.
4.Internal audit modifies the risk assessment determined by management.

Answer: D


NEW QUESTION # 209
Questions used to interrogate individuals suspected of fraud should:

Answer: B


NEW QUESTION # 210
Which of the following factors would not be considered in determining appropriate follow-up procedures?

Answer: C

Explanation:
Section: Volume C


NEW QUESTION # 211
......

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