IIA IIA-CIA-Part1 Quiz 111 Topic 3 Questions 551-555

Question: 1

Overall audit efficiency is enhanced between the internal and external audit functions when:

AInternal audit coverage is reduced to avoid potential conflicts of interest.

BAudits of the same department are conducted at different times.

CThe internal audit department reviews functions or departments prior to the external audit.

DExternal audit scope is reduced based on the internal audit department's activities.
Topic 2, Volume B

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Question: 2

When reviewing management reports to the board of directors, the internal audit activity should:

AEvaluate the process used to prepare the management reports.

BMaintain supporting documentation for the management reports.

CTie all financial numbers in the reports to the general ledger.

DCompare to prior-period reports for consistency.

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Question: 3

The internal audit activity's role in the risk assessment and management processes of an organization is determined by the:

ABoard of directors.

BChief audit executive.

CRisk management department.

DExternal auditors.

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Question: 4

Which of the following best contributes to the effectiveness of the internal audit activity in an organization?

AAppropriate terms of internal audit scope and responsibility in the charter.

BAppropriate compliance coverage in the annual audit plan.

CRegular review of the audit charter by management.

DAssurance of internal audit objectivity by the board.

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Question: 5

During a review of data center physical security and environmental controls, an auditor should ensure that:

I . Visitors are accompanied by authorized personnel at all times.

II . Only developers and operators have access to the data center.

III . Fire suppression equipment is tested periodically.

IV . Fire and water detectors have been installed.

AI and III only

BII and IV only

CI, III, and IV only

DII, III, and IV only

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IIA IIA-CIA-Part1 Quiz:111 Topic:3 Questions:551-555