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Free IIA-CIA-Part2 Exam Braindumps
Certified Internal Auditor - Part 2, Practice of Internal Auditing Questions 251–255 (page: 52)

Updated On: 10-Feb-2026
Page 52 of 103
PDF with 956 Questions

Audit supervision includes approval of the engagement report in order to ensure that:

  1. The client's objectives are met.
  2. Senior management supports the report's conclusions.
  3. Report style and grammar are appropriate.
  4. Report findings are substantiated.

Answer(s): D



Cross-referencing individual payroll time cards to personnel department records and reports would allow an internal auditor to determine whether:

  1. Individuals are bona fide employees.
  2. Personnel department records agree with payroll accounting records.
  3. Individuals were paid at the proper rates.
  4. Individuals were paid only for time worked.

Answer(s): A



Which of the following would most likely contribute to discrepancies between receiving reports and the number of units in a shipment?

  1. Failing to compare the quality of goods received with specifications.
  2. Using inadequate vendor selection procedures.
  3. Accepting improper authorization for purchases.
  4. Indicating the quantities ordered on the receiving department's copy of the purchase order.

Answer(s): D



Which of the following would have the least significance in an audit of the efficiency of a driver's license testing facility?

  1. Clerical staff administer written tests to allow examiners more time to supervise driving tests.
  2. Staff are cross-trained to provide backup for other areas of the facility as required.
  3. A point-of-sale cashiering system reduces the need to reenter payment data.
  4. Examiners are required to be recertified on an annual basis.

Answer(s): D



A bakery chain has a statistical model that can be used to predict daily sales at individual stores based on a direct relationship to the cost of ingredients used and an inverse relationship to rainy days. What conditions would an internal auditor look for as an indicator of employee theft of food from a specific store?

  1. On a rainy day, total sales are greater than expected when compared to the cost of ingredients used.
  2. On a sunny day, total sales are less than expected when compared to the cost of ingredients used.
  3. Both total sales and cost of ingredients used are greater than expected.
  4. Both total sales and cost of ingredients used are less than expected.

Answer(s): B



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