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Free CIA Exam Braindumps
Certified Internal Auditor Exam Questions 61–65 (page: 14)

Updated On: 9-Feb-2026
Page 14 of 342
PDF with 1702 Questions

Which of the following would be the best example of a monitoring control for a chain of restaurants?

  1. Each restaurant manager reconciles the cash received with the food orders recorded on the computer
  2. All food orders must be entered through the computer, and there is segregation of duties between the food servers and the cooks.
  3. Corporate management prepares a detailed analysis of gross margin per restaurant and investigates those showing a significantly lower gross margin.
  4. Proof of bank deposit is transmitted to corporate headquarters on a daily basis.

Answer(s): C



What is the most effective and efficient control to prevent the diversion of office supplies to an employee's residence by entering an alternate delivery location in an electronic data interchange system?

  1. Compare the total number of items ordered with the total number of items received at all mail rooms, and investigate shortages.
  2. Generate a periodic report that lists any orders with delivery destinations other than company mail rooms, and trace to shipping documents.
  3. Allow only valid mail room location fields to be used, and require changes to the table of valid locations to be approved on-line.
  4. Instruct the vendor to deliver only to the mail room for the largest location, and have company personnel send supplies to other locations as needed.

Answer(s): C



Which of the following is an example of a corrective control?

  1. Bank accounts are reconciled monthly.
  2. Exception reports are investigated and resolved.
  3. Employees are directed to obtain additional training each year.
  4. Invoices are reconciled to receiving reports before payments are authorized.

Answer(s): B



All of the following would be part of a control system to prevent release of waste water that does not meet discharge standards except

  1. Performing chemical analysis of the water, prior to discharge, for components specified in the permit.
  2. Specifying (by policy, training, and advisory signs) which substances may be disposed of via sinks and floor drains within the facility.
  3. Periodically flushing sinks and floor drains with a large volume of clean water to ensure that pollutants are sufficiently diluted.
  4. Establishing a preventive maintenance program for the pretreatment system.

Answer(s): C



An organization's sales professionals are potentially abusing the use of cellular phones, resulting in an alarming increase in telephone expenses. Which of the following controls
is least likely to curb this abuse?

  1. Developing periodic reports to management that show type, length, and number of calls per sales professional, with related totals and comparisons.
  2. Requiring sales professionals to pay monthly cellular phone bills and subsequently submit only business calls for reimbursement using an expense report process.
  3. Requiring sales managers to approve monthly bills prior to payment, explain budget variances, and explain increases from previous periods.
  4. Requiring authorization of the cellular phone bill payment by the manager of the telecommunications department.

Answer(s): D



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