QUESTION: 9 Exam Topic: 1, Volume A

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

Internal auditing standards.
The audit engagement team.
The engagement client.
The internal audit activity's charter.

Answer(s): C

QUESTION: 10 Exam Topic: 1, Volume A

A manufacturing process could create hazardous waste at several production stages, from raw materials handling to finished goods storage. If the objective of a pollution prevention audit engagement is to identify opportunities for minimizing waste, in what order should the following opportunities be considered?

Recycling and reuse.
II. Elimination at the source.
III. Energy conservation.
IV. Recovery as a usable product Treatment.
V, II, IV, I, III.
IV, II, I, III, V.
I, III, IV, II, V.
III, IV, II, V, I.

Answer(s): B

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QUESTION: 11 Exam Topic: 1, Volume A

An organization's internal auditors are reviewing production costs at a gas-powered electrical generating plant. They identify a serious problem with the accuracy of carbon dioxide emissions reported to the environmental regulatory agency, due to computer errors. The auditors should immediately report the concern to:

The regulatory agency.
Plant management.
A plant health and safety officer.
The risk management function.

Answer(s): B

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QUESTION: 12 Exam Topic: 1, Volume A

Which of the following would be an appropriate improvement to controls over large quantities of consumable material that are charged to expense when placed in bins which are accessible to production workers?

Relocate bins to the inventory warehouse.
Require management to compare the cost of consumable items used to the budget.
Lock the bins during normal working hours.
None of the above actions are needed for items of minor cost and size.

Answer(s): B

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Free IIA-CIA-Part2 Exam Braindumps (page: 3)

QUESTION: 9 Exam Topic: 1, Volume A

QUESTION: 10 Exam Topic: 1, Volume A

QUESTION: 11 Exam Topic: 1, Volume A

QUESTION: 12 Exam Topic: 1, Volume A