IIA IIA-CIA-Part2 Quiz 152 Topic 7 Questions 756-760

Question: 1

When evaluating the propriety of a payment to a consultant, the most appropriate information for the internal auditor to obtain and review is

AOral information in the form of opinions of operating management.

BDocumentary information in the form of a contract.

CAnalytical information in the form of comparisons with prior years' expenditures on consultants.

DPhysical information in the form of the consultant's report.

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Question: 2

The most reliable forms of documentary evidence are those documents that are

APrenumbered.

BInternally generated.

CEasily duplicated.

DAuthorized by a responsible official.

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Question: 3

Of the following, the information collected by the internal auditor during an engagement is best described as

AThe records of preliminary planning and surveys, the engagement work program, and the results of field work.

BThe information documented by the internal auditor and obtained through observing conditions, interviewing people, and examining records.

CAn intermediate fact, or group of facts, from which the internal auditor can infer the fairness of an assertion being reviewed.

DDetailed documentation for systems that do not achieve desired objectives, actions that were taken improperly, and actions that should have been taken but were not.

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Question: 4

An internal auditor has set an engagement objective of identifying the existence of personality conflicts that are detrimental to productivity. Which of the following engagement techniques will best meet this objective?

AInspection of documents.

BObservation.

CInquiry.

DAnalytical review.

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Question: 5

An internal auditor has set an engagement objective of determining whether mail room staff is fully used. Which of the following engagement techniques will best meet this objective?

AInspection of documents.

BObservation.

CInquiry.

DAnalytical review.

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IIA IIA-CIA-Part2 Quiz:152 Topic:7 Questions:756-760