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IIA CIA Exam
Certified Internal Auditor Exam (Page 47 )

Updated On: 12-Feb-2026
Page 47 of 342
PDF with 1702 Questions

An auditor plans to analyze customer satisfaction, including (1) customer complaints recorded by the customer service department during the last three months; (2) merchandise returned in the last three months; and (3) responses to a survey of customers who made purchases in the last three months. Which of the following statements regarding this audit approach is correct?

  1. Although useful, such an analysis does not address any risk factors.
  2. The survey would not consider customers who did not make purchases in the last three months.
  3. Steps 1 and 2 of the analysis are not necessary or cost-effective if the customer survey is comprehensive.
  4. Analysis of three months' activity would not evaluate customer satisfaction.

Answer(s): B



When internal auditors provide consulting services, the scope of the engagement is primarily determined by

  1. Internal auditing standards.
  2. The audit engagement team.
  3. The engagement client.
  4. The internal audit activity's charter.

Answer(s): C



An internal auditor is assigned to conduct an audit of security for a local area network (LAN) in the finance department of the organization. Investment decisions, including
the use of hedging strategies and financial derivatives, use data and financial models which run on the LAN. The LAN is also used to download data from the mainframe to assist in decisions. Which of the following should be considered outside the scope of this security audit engagement?

  1. Investigation of the physical security over access to the components of the LAN.
  2. The ability of the LAN application to identify data items at the field or record level and implement user access security at that level.
  3. Interviews with users to determine their assessment of the level of security in the system and the vulnerability of the system to compromise.
  4. The level of security of other LANs in the company which also utilize sensitive data.

Answer(s): D



At the beginning of fieldwork in an audit of investments, an internal auditor noted that the interest rate had declined significantly since the engagement work program was created. The auditor should

  1. Proceed with the existing program since this was the original scope of work that was approved.
  2. Modify the audit program and proceed with the engagement.
  3. Consult with management to verify the interest rate change and proceed with the engagement.
  4. Determine the effect of the interest rate change and whether the program should be modified.

Answer(s): D



Which of the following measurements could an auditor use in an audit of the efficiency of a motor vehicle inspection facility?

  1. The total number of cars approved.
  2. The ratio of cars rejected to total cars inspected.
  3. The number of cars inspected per inspection agent.
  4. The average amount of fees collected per cashier.

Answer(s): C






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