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Free IIA IIA-CIA-Part2 Exam Questions

During an interview with a manager in a company's claims department, an auditor noted that the manager became nervous and changed the subject whenever the auditor raised questions about certain types of claims. The manager's answers were consistent with company policies and procedures. When documenting the interview, the auditor should:

  1. Document the manager's answers, noting the nature of the nonverbal communication.
  2. Document the manager's answers but not the nonverbal communication because it is subjective and is not corroborated.
  3. Conclude that the nonverbal communication is persuasive and that sufficient evidence exists to begin a fraud investigation.
  4. Disregard the interview entirely because the verbal and nonverbal communications were contradictory.

Answer(s): A



Which of the following is true of engagement recommendations?

  1. Specific suggestions for implementation must be included.
    II. The internal auditor's observations and conclusions may serve as the basis.
    III. Actions to correct existing conditions or improve operations may be included.
    IV. Approaches to correcting or enhancing performance may be suggested.
  2. I only
  3. III only
  4. I, III, and IV only
  5. II, III, and IV only

Answer(s): D



Which of the following performance criteria would be most useful when measuring the performance of a customer service desk?

  1. The number of customer inquiries recorded per day.
  2. The percentage of customer issues resolved within 24 hours.
  3. The number of customer complaints recorded per day.
  4. The percentage of total customers served per day.

Answer(s): B



The efficiency of internal audit operations is best enhanced if workpaper standards:

  1. Permit the extent of documentation to vary according to engagement objectives.
  2. Require supervisors to initial and date each workpaper that they review.
  3. Allow access to workpapers by external parties if approved by senior management or the audit committee.
  4. Mandate the workpaper retention period.

Answer(s): A



According to the International Professional Practices Framework, which of the following statements is correct regarding the communication of audit results?

  1. Summary reports may be issued separately from or in conjunction with the final report.
    II. Interim reports may be written or oral.
    III. Detailed reports should always be issued to the audit committee.
    IV. Interim reports should be used to communicate information which requires immediate attention.
  2. I and III only
  3. II and IV only
  4. I, II, and IV only
  5. I, II, III, and IV.

Answer(s): C



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