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Free CIA Exam Braindumps
Certified Internal Auditor Exam Questions 341–345 (page: 70)

Updated On: 9-Feb-2026
Page 70 of 342
PDF with 1702 Questions

The use of probability proportional to size (PPS) sampling is not efficient if

  1. Bank accounts are being audited.
  2. Each item is of equal importance.
  3. The number of sampling units is large.
  4. Statistical inferences are to be made.

Answer(s): B



Which of the following must be true when using regression analysis involving three variables?

  1. Two of the variables must have some relationship to each other, but the other can be unrelated.
  2. One of the variables must include financial information, and the other two must include nonfinancial information.
  3. All of the variables must have some relationship to each other.
  4. Two of the variables must include financial information, and the other must include nonfinancial information.

Answer(s): C



Which of the following is an advantage of nonstatistical sampling over statistical sampling?

  1. Nonstatistical sampling provides a measure of the sufficiency of the evidence gathered.
  2. Nonstatistical sampling provides a more defensible expression of the test results.
  3. Nonstatistical sampling is simple to use with software.
  4. Nonstatistical sampling allows the auditor to apply subjective judgment.

Answer(s): D



In an audit test designed to determine if fictitious employees are on the payroll, evidence that all timecards are approved by the employee's immediate supervisor would meet which of the following evidence tests?

I). Sufficient.
II). Competent.
III). Relevant.

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

Answer(s): C



Which of the following statements is not true regarding audit fieldwork?

  1. It takes place primarily during the preliminary survey stage.
  2. It focuses on causes, effects, or conditions.
  3. It involves systematic gathering of information.
  4. It is used to substantiate information provided during interviews.

Answer(s): A



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