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Free IIA-CIA-Part2 Exam Braindumps
Certified Internal Auditor - Part 2, Practice of Internal Auditing Questions 216–220 (page: 45)

Updated On: 10-Feb-2026
Page 45 of 103
PDF with 956 Questions

What type of analysis is performed when an auditor tests for unusual variations in information by comparing the number of employees working at a factory site with the direct cost of production each month over a period of one year?

  1. Trend analysis.
  2. Ratio analysis.
  3. Regression analysis.
  4. Horizontal analysis.

Answer(s): C



Which of the following data sources would provide the least valid data for an audit of a retail store's customer service?

  1. A graph that compares staffing levels for selected times with store traffic (number of customers) over the same time period.
  2. A random survey of customer satisfaction given to customers as they leave the store.
  3. Interviews of randomly selected service personnel regarding the quality of service that they provide.
  4. A graph of customer service training across stores, comparing training with overall levels of service satisfaction.

Answer(s): C



Which of the following examples of audit evidence is the most persuasive?

  1. Real estate deeds, which were properly recorded with a government agency.
  2. Canceled checks written by the treasurer and returned from a bank.
  3. Time cards for employees, which are stored by a manager.
  4. Vendor invoices filed by the accounting department.

Answer(s): A



In reviewing the appropriateness of the minimum quantity level of inventory established by a department, an auditor would be least likely to consider:

  1. Stockout costs, including lost customers.
  2. Seasonal variations in forecasting inventory demand.
  3. Optimal order sizes determined by an economic order quantity model.
  4. The potential for obsolescence of inventory items.

Answer(s): C



During an audit, an employee, who does not want to be identified, offers to provide information
that would be damaging to the organization and may concern illegal activities. Which of the following actions by the auditor would not be consistent with the IIA Code of Ethics and Standards?

  1. Promising to maintain the employee's anonymity and listening to the information.
  2. Suggesting that the employee consider talking to legal counsel.
  3. Informing the employee that an attempt will be made to keep the source of the information confidential while looking into the matter further.
  4. Informing the employee of other methods of communicating this type of information.

Answer(s): A



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