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IIA CIA Exam Questions
Certified Internal Auditor Exam (Page 62 )

Updated On: 8-Mar-2026
Page 62 of 342
PDF with 1702 Questions

A company's cellular phone costs vary significantly by sales representative and by month. Which of the following would be the most appropriate approach for a consulting project concerning this issue?

  1. Control self-assessment involving sales representatives.
  2. Benchmarking with other cellular phone users.
  3. Business process review of cellular phone needs.
  4. Performance measurement and design of the budgeting process.

Answer(s): C



Which of the following activities would be performed during a benchmarking consulting engagement?

I). Collect data relevant to the benchmarking process.
II). Review all business processes.
III). Define critical success factors.
IV). Identify performance gaps.

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

Answer(s): D



The internal audit activity can be involved with systems development continuously, immediately prior to implementation, after implementation, or not at all. An advantage of continuous internal audit involvement compared to the other types of involvement is that

  1. The cost of audit involvement can be minimized.
  2. There are clearly defined points at which to issue audit comments.
  3. Redesign costs can be minimized.
  4. The threat of lack of audit independence can be minimized.

Answer(s): C



A bank is developing an integrated customer information system. The type of audit involvement that would most likely help avoid implementation of a system that does not cover all types of accounts would be

  1. A design review.
  2. An application control review.
  3. A source code review.
  4. An access control review.

Answer(s): A



Which of the following potential performance measures should an auditor recommend excluding from a performance scorecard?

  1. Number of employees.
  2. Market share.
  3. Number of customer complaints.
  4. Training dollars per employee.

Answer(s): A



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