IIA IIA-IAP Quiz 1 Topic 5 Questions 1-5

Question: 1

Which of the following interview techniques would be most effective in a fraud investigation?

AThe interviewer should be positioned between the suspect and the door to discourage the suspect from leaving during the interview.

BThe interviewer should allow the suspect to use his own words and only interrupt if a point requires clarification.

CThe interviewer should ensure that only the interviewer and the suspect are present for the interview.

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Question: 2

An internal auditor wants to use computerized audit tools and techniques. Which of the following is a common obstacle that the auditor is likely to face?

ADifficulty obtaining access privileges to relevant and reliable data.

BA lack of specialist IT skills needed to use the tools.

CDifficulty getting the requisite IT personnel to conduct the tests.

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Question: 3

Which of the following best describes the purpose of a detailed engagement risk assessment?

ATo ensure that all risks identified during the engagement planning process are addressed during the audit.

BTo prioritize risks to the activity's objectives, according to the likelihood of occurrence.

CTo consider significant risks to the activity's objectives and the means by which the potential impact of risk is kept to an acceptable level.

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Question: 4

Which of the following activities would compromise the independence of the internal audit activity and therefore should not be performed by an internal auditor?

AChampioning the establishment of organization-wide risk management.

BSetting the organization's risk appetite.

CCoordinating risk management activities.

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Question: 5

Which of the following best describes the knowledge, skills, and abilities that internal auditors should possess with regard to fraud?

AExpertise in detecting and investigating fraud.

BSufficient knowledge to evaluate the risk of fraud.

CSpecialized skills for developing and implementing controls to prevent fraud.

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IIA IIA-IAP Quiz:1 Topic:5 Questions:1-5