QUESTION: 289 Exam Topic: 3, Volume C

An internal auditor has been assigned to perform a quality audit on a manufacturing plant. Which course of action should the auditor perform first?

Compare the planned outputs with the actual outputs.
Ascertain the costs of materials purchased.
Evaluate the plant's ability to meet production quotas.
Review the levels of scrap and rework.

Answer(s): D

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QUESTION: 290 Exam Topic: 3, Volume C

According to IIA guidance, which of the following are acceptable strategies for an internal audit activity (IAA) to establish or build relationships?

Assist executives with their administrative and governance responsibilities, and encourage all IAA members to develop relationships with the organization's executives.
Assist executives with their administrative and governance responsibilities, and ensure that all communications with the board are formal audit reports or preset agendas.
During an engagement, restrict communications with affected executives to matters pertaining to the engagement; and encourage all IAA members to develop relationships with the organization's executives.
During an engagement, restrict communications with affected executives to matters pertaining to the engagement; and ensure that all communications with the board are formal audit reports or preset agendas.

Answer(s): A

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QUESTION: 291 Exam Topic: 3, Volume C

During an audit of an ethics program, which of the following procedures are most appropriate to evaluate the effectiveness of the program?
· Testing whether corrective actions taken on involved parties breaching the ethics program are adequate.
· Testing whether all employees are mandated through policy to comply with the ethics program.
· Testing whether all employees are required to confirm in writing their compliance with the ethics program.
· Testing through surveys employee's level of understanding and commitment to the ethics program.

1 and 2 only
1 and 4 only
2 and 3 only
3 and 4 only

Answer(s): B

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QUESTION: 292 Exam Topic: 3, Volume C

According to IIA guidance, which of the following should be considered when creating policies and procedures for the internal audit activity (IAA)?

Number of auditors, complexity of audit activities, and structure of the IA
Number of auditors, complexity of audit activities, and audit staff skills and competencies.
Number of auditors, structure of the IAA, and audit staff skills and competencies.
Complexity of audit activities, structure of the IAA, and audit staff skills and competencies.

Answer(s): A

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Free IIA-CIA-Part2 Exam Braindumps (page: 73)

QUESTION: 289 Exam Topic: 3, Volume C

QUESTION: 290 Exam Topic: 3, Volume C

QUESTION: 291 Exam Topic: 3, Volume C

QUESTION: 292 Exam Topic: 3, Volume C