IIA IIA-CIA-Part1 Quiz 128 Topic 5 Questions 636-640

Question: 1

An internal auditor is reviewing a new automated human resources system. The system contains a table of pay rates which are matched to the employee job classifications. The best control to ensure that the table is updated correctly for only valid pay changes would be to:

ALimit access to the data table to management and line supervisors who have the authority to determine pay rates.

BRequire a supervisor in the department, who does not have the ability to change the table, to compare the changes to a signed management authorization.

CEnsure that adequate edit and reasonableness checks are built into the automated system.

DRequire that all pay changes be signed by the employee to verify that the change goes to a bona fide employee.

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Question: 2

According to the International Professional Practices Framework, internal auditors should possess which of the following competencies?

I . Proficiency in applying internal auditing standards, procedures, and techniques.

II . Proficiency in accounting principles and techniques.

III . An understanding of management principles.

IV . An understanding of the fundamentals of economics, commercial law, taxation, finance, and quantitative methods.

AI only

BII only

CI and III only

DI, III, and IV only

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Question: 3

Which of the following is not an appropriate role for internal auditors after a disaster occurs?

AMonitor the effectiveness of the recovery and control of operations.

BCorrect deficiencies of the entity's business continuity plan.

CRecommend future improvements to the entity's business continuity plan.

DAssist in the identification of lessons learned from the disaster and the recovery operations.

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Question: 4

Which of the following lists the audit activities in the order in which they would generally be completed during a preliminary survey?

I . Write detailed audit procedures.

II . Identify client objectives, goals, and standards.

III . Identify risks and controls intended to prevent associated losses.

IV . Determine relevant engagement objectives.

AII, I, IV, III.

BII, III, IV, I.

CIII, IV, II, I.

DII, IV, I, III.

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Question: 5

During the planning phase of an audit of suspected overbilling on contracts for security services, an auditor should perform all of the following except:

AInterviewing an official of the security services company to determine the cause of recent increases in billings for services.

BInterviewing the manager who requested the audit engagement.

CObtaining a copy of the contract between the two organizations.

DPreparing an engagement program.

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IIA IIA-CIA-Part1 Quiz:128 Topic:5 Questions:636-640