Free IIA-CIA-Part2 Exam Braindumps
Certified Internal Auditor - Part 2, Practice of Internal Auditing Questions 241–245 (page: 50)

During a payroll audit of a large organization, an internal auditor noted that the assistant personnel director is responsible for many aspects of the computerized payroll system, including adding new employees in the system; entering direct-deposit information for employees; approving and
entering all payroll changes; and providing training for system users. After discussions with the director of personnel, the auditor concluded that the director was not comfortable dealing with information technology issues and felt obliged to support all actions taken by the assistant director.
The auditor should:

The most effective procedure to verify compliance with a requirement that materials be purchased from the lowest-priced source is to compare:

A major insurance company provides a discount on automobile insurance if the vehicle meets certain safety criteria. Which of the following audit tests would provide an internal auditor with the best evidence that all qualifying insured automobiles are receiving the discount?

Which of the following best describes the most important criteria when assigning responsibility for specific tasks required in an audit engagement?

In advance of a preliminary survey, a chief audit executive sends a memorandum and questionnaire to the supervisors of the department to be audited. What is the most likely result of that procedure?