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IIA CIA Exam
Certified Internal Auditor Exam (Page 15 )

Updated On: 9-Feb-2026
Page 15 of 342
PDF with 1702 Questions

In advance of a preliminary survey, a chief audit executive sends a memorandum and questionnaire to the supervisors of the department to be audited. What is the most likely result of that procedure?

  1. It creates apprehension about the audit engagement.
  2. It involves the engagement client's supervisory personnel in the audit.
  3. It is an uneconomical approach to obtaining information.
  4. It is only useful for audits of distant locations.

Answer(s): B



During the planning phase of an audit of suspected overbilling on contracts for security services, an auditor should perform all of the following except

  1. Interviewing an official of the security services company to determine the cause of recent increases in billings for services.
  2. Interviewing the manager who requested the audit engagement.
  3. Obtaining a copy of the contract between the two organizations.
  4. Preparing an engagement program.

Answer(s): A



When performing benchmarking during the planning phase of a performance audit, an internal auditor should

  1. Determine the current performance gap.
  2. Project future performance levels.
  3. Develop functional action plans.
  4. Identify comparative organizations.

Answer(s): D



Which of the following reasons best justifies the time spent coordinating the work of the internal and external auditors?

I). Coordination improves overall audit coverage.
II). Coordination assures the quality of internal audit work.
III). Coordination encourages compliance with the Standards.
IV). Coordination minimizes duplication of audit effort.

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

Answer(s): B



An audit to test the system of controls over the purchase, distribution, and use of radioactive material is being conducted at a company's plants. The process is well documented, and employees in the safety department are very familiar with the department's procedures. Since the purchasing and facilities departments are involved in the process, the auditor is considering reviewing their radioactive material-handling procedures as well. The auditor should

  1. Have confidence in the rigorous and detailed safety department procedures, since that department has the main responsibility for radiation safety, and should not use audit time to review other departments.
  2. Adjust the engagement schedule and budget, if needed, and interview the appropriate individuals in the purchasing and facilities departments to ascertain whether additional controls exist that complement those identified within the safety department.
  3. Test the controls identified within the safety department; if results are unfavorable, the auditor should consider whether to involve the other departments.
  4. Defer questions regarding purchasing, facilities, and other departments until audit projects can be scheduled for those departments.

Answer(s): B






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