Free IIA-CIA-Part2 Exam Braindumps (page: 47)

Page 47 of 128

In preparing to facilitate a control self-assessment session, an auditor would be least likely to ensure that:

  1. Key stakeholders are represented in the group.
  2. An independent content expert is available to help settle disagreements.
  3. Background research is completed to familiarize the auditor with relevant issues.
  4. Management is consulted on the issues and priorities.

Answer(s): B



What decision-making approach should a facilitator initiate if a group addresses an unfamiliar situation during a control self-assessment session?

  1. Spontaneous agreement.
  2. Consensus building.
  3. Majority voting.
  4. Compromise.

Answer(s): B



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



Which of the following is the first step in the process where auditors and clients work together to evaluate the clients' system of internal control?

  1. Assess risks.
  2. Develop questionnaires.
  3. Identify and assess controls.
  4. Identify objectives.

Answer(s): D



Page 47 of 128



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