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Certified Internal Auditor Exam Questions 486–490 (page: 99)

Updated On: 9-Feb-2026

Which of the following stakeholder groups is least likely to be involved in the development of an organization's performance scorecard?

  1. Senior managers
  2. Distributors
  3. Middle managers
  4. Labor union representatives

Answer(s): B



Direct staff as a percentage of total staff is an example of which of the following types of efficiency measures?

  1. Productivity ratio
  2. Productivity index
  3. Operating ratio
  4. Resource utilization rate

Answer(s): C



An auditor conducts a consulting engagement that involves analysis and measurement of key outputs against those of best organizations as well as identification of key actions that contribute to the performance differences. What type of engagement does this represent?

  1. Assurance
  2. Compliance
  3. Due diligence
  4. Total quality management

Answer(s): D



According to the International Professional Practices Framework, which of the following should be considered when determining appropriate followup procedures?

  1. Complexity of the corrective action
  2. Availability of audit staff
  3. Availability of area management
  4. Inherent risk assessment of the area

Answer(s): A



Which of the following situations would best support the decision of a chief audit executive (CAE) to defer followup activity at a branch office until the next audit engagement?

  1. An audit of the branch office is routinely scheduled every three years.
  2. On site followup of a remote branch may not be feasible due to travel costs.
  3. Branch office management states that correction of the audit issue may take longer than expected.
  4. The CAE and management agree that the corrective action taken to date is sufficient.

Answer(s): D



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