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IIA CIA Exam Questions
Certified Internal Auditor Exam (Page 136 )

Updated On: 10-Mar-2026
Page 68 of 342
PDF with 1702 Questions

Which of the following would provide the greatest assurance of the accuracy of a computer program's computation of freight charges for catalog sales?

  1. Use discovery sampling, selecting transactions from invoices which should have freight charges added to them.
  2. Use either test data or parallel simulation to test the computer application.
  3. Use difference estimation, selecting transactions from invoices which should have freight charges added to them.
  4. Use generalized audit software to select a monetary unit sample of invoices that have been billed to customers.

Answer(s): B



An auditor has been assigned to audit the computerized inventory records as part of an audit of production activities. It would be most appropriate to use a generalized audit software package to

  1. Assess the processing accuracy of the update program in posting transactions to the inventory master file.
  2. Evaluate the adequacy of internal controls embedded in the computer program.
  3. Substantiate the data entries from terminals located in the production department.
  4. Verify the accuracy of the extensions and summations of inventory balances.

Answer(s): D



Which of the following methods would an auditor most likely use to document a complex sales order process?

  1. Develop a horizontal flowchart, with supporting documentation for key control points.
  2. Create a critical path method chart, noting the processes involved for each step.
  3. Perform a process review, assigning time and cost to each step of the process to develop a hierarchy flowchart.
  4. Utilize a systems narrative, which can be updated during subsequent audits.

Answer(s): A



An internal auditor for a large regional bank holding company was asked to serve on the board of directors of a local bank. The bank competes in many of the same markets as the bank holding company but focuses more on consumer financing than on business financing. In accepting this position, the auditor

I). Violates the IIA Code of Ethics because serving on the board is in direct conflict with the best interests of the auditor's employer.
II). Violates the IIA Code of Ethics because the information gained while serving on the board of directors of the local bank may influence recommendations regarding potential acquisitions.
III). Does not violate the IIA Code of Ethics.

  1. I only
  2. II only
  3. III only
  4. I and II only

Answer(s): D



When performing a followup review of an organization's billing function, which of the following would be appropriate?

I). Consider followup measures performed by managers in the organization.
II). Investigate payables problems that have emerged since completion of the audit.
III). Assess the adequacy of corrective measures taken by management

  1. I and II only
  2. I and III only
  3. II and III only
  4. I, II, and III

Answer(s): B



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