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Certified Internal Auditor Exam Questions 376–380 (page: 77)

Updated On: 9-Feb-2026

Client satisfaction surveys provide the engagement client with an opportunity to

  1. Provide further information on the issues identified during the engagement.
  2. Respond to the internal audit report findings.
  3. Suggest ways to improve the audit process.
  4. Perform a self assessment to supplement the internal audit report findings.

Answer(s): C



When interviewing an individual suspected of a fraud, the interviewer should

  1. Ensure the suspect's supervisor is present during the interview.
  2. Lock the door to deter interruptions.
  3. Pay attention to the wording choices of the suspect.
  4. Ask if the suspect committed the fraud.

Answer(s): C



If participants in a control self assessment workshop begin breaking their agreed upon ground rules, the facilitator should

  1. Ignore the behavior and continue the workshop.
  2. Allow them to continue briefly and then remind them of the ground rules.
  3. Have the participants modify the ground rules.
  4. Strictly enforce the ground rules.

Answer(s): B



An auditor is scheduled to audit payroll controls for a company which has recently outsourced its processing to an information service bureau. What action should the auditor take, considering the outsourcing decision?

  1. Review the controls over payroll in both the company and the service bureau.
  2. Review only the company's controls over data sent to and received from the service bureau.
  3. Review only the controls over payments to the service bureau based on the contract.
  4. Cancel the engagement because the processing is being performed outside of the organization.

Answer(s): A



An organization contracted a third party to construct a new facility that was estimated to cost $25 million. Which of the following is the most pertinent reason for the organization to audit the contractor's records?

  1. The contract includes a right to audit clause.
  2. The contractor will be paid on a cost plus basis.
  3. The estimated cost is high.
  4. The contractor has subcontracted much of the work.

Answer(s): B



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