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Free CIA Exam Braindumps (page: 19)

Page 19 of 427
PDF with 1702 Questions

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



According to the International Professional Practices Framework, which of the following would be considered a scope limitation?

I). Divisional management indicates that since the division is in the process of converting a major computer system, the information systems portion of the planned audit will have to be postponed until next year.
II). The audit committee reviews the audit plan for the year and deletes an audit that the director thought was important to conduct.
III). The sales manager indicates that certain customers cannot be contacted because the
organization is in the process of negotiating a long-term contract with them.

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

Answer(s): C



While researching a topic during a telecommunications audit, an auditor identified a security vulnerability with the entity's revenue accounting system. The accounting system is outside the scope of the current audit engagement. The auditor should

  1. Disregard the security vulnerability and address it during the audit of the revenue accounting system.
  2. Include the revenue accounting system in the scope of the current audit engagement and address the vulnerability in the report.
  3. Alert management to the identified security vulnerability.
  4. Develop a solution to the security vulnerability and then inform management.

Answer(s): C






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