IIA IIA-CIA-Part1 Quiz 3 Topic 5 Questions 11-15

Question: 1

A large trucking organization wants to reduce traffic accidents by improving its system of internal controls.

Which of the following controls is correctly classified?

1. Review of speeding violations to identify repetitive locations and drivers is an example of a preventive control.

2. Defensive driver training is an example of a directive control.

3. The installation of tracking devices in delivery vehicles is an example of a corrective control.

4. Providing a vehicle driver handbook is an example of a detective control.

A1 and 2.

B1 and 4.

C2 and 3.

D3 and 4.

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Question: 2

Which two of the following are preventive controls in a check disbursement process?

1. Daily reconciliation of the bank account used for check disbursements and prompt follow-up of un-reconciled items.

2. Segregation of the following duties: establishing new vendors, approving checks, and reconciling the bank account.

3. An activity report detailing who accesses the check disbursement system and the nature of any action taken in the system.

4. Evidence of strong access controls ensuring that authorized individuals have access only to the functions related to their responsibilities.

A1 and 3.

B1 and 4.

C2 and 3.

D2 and 4.

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Question: 3

A credit card company detects potential errors in credit card numbers by checking whether all entered numbers contain the correct amount of digits. This is an example of which of the following IT controls?

ALogic test.

BCheck digits.

CData integrity tests.

DBalancing control activities.

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Question: 4

An internal audit team is performing an audit of workplace accident claims.

Which of the following actions by the audit team best demonstrates due professional care?

AHaving an occupational health officer on the engagement team.

BDetermining that the claims have been classified properly.

CPlacing reliance on medical reports from the injured worker's doctor.

DReviewing claims to ensure all accidents actually occurred in the workplace.

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Question: 5

Which of the following statements is correct regarding disclosure of conformance or nonconformance with the Standards?

AAn internal audit activity that has been in existence fewer than five years cannot Indicate that it is operating in conformance with the Standards because it has not yet undergone an external assessment.

BOnce an external assessment validates conformance with the Standards, the internal audit activity may continue to use the statement until the next external assessment.

CIf it has been more than five years since the last external assessment was conducted, the Internal audit activity must cease indicating that it operates in conformance with the Standards.

DThe chief audit executive must disclose every instance of noncompliance with the Code of Ethics or the Standards.

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IIA IIA-CIA-Part1 Quiz:3 Topic:5 Questions:11-15