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IIA Practice of Internal Auditing Sample Questions (Q323-Q328):

NEW QUESTION # 323
Which of the following statements is true regarding engagement planning?

A. The engagement objectives are the boundaries for the engagement, which outline what will be included in the review
B. For a consulting engagement, planning typically occurs after the engagement objectives and scope have already been determined
C. For an assurance engagement, once the scope is established and testing has begun, the scope cannot be modified.
D. The risk-based objectives of the engagement can be determined once the scope of the engagement has been formed

Answer: B

Explanation:
For a consulting engagement, planning typically occurs after the engagement objectives and scope have already been determined. In consulting engagements, the objectives and scope are usually agreed upon with the client at the outset, and planning activities then focus on how to achieve these objectives within the defined scope.
Reference:
IIA Standards: 2010 - Planning
IIA Practice Guide: Consulting Services

NEW QUESTION # 324
An appliance repair company is considering relocating the center that houses its service vehicles. An internal auditor wants to determine the potential reduction in average miles driven by the service vehicles if the center is relocated. Which of the following statistical sampling methods would be most appropriate for this test?

A. Attributes sampling.
B. Mean-per-unit sampling.
C. Probability-proportional-to-size sampling.
D. Discovery sampling.

Answer: B

NEW QUESTION # 325
Which of the following is an advantage of control self-assessment (CSA) over conventional auditing techniques?

A. CSA provides assurance about whether business objectives will be met.
B. CSA facilitates obtaining input from subject-matter experts efficiently.
C. CSA provides assurance that action will be taken to improve deficiencies.
D. CSA evaluates control activities and human resource practices.

Answer: B

NEW QUESTION # 326
Management testimony of improper segregation of duties in the cash receipt process can be considered which of the following?

A. Sufficient
B. Reliable
C. Relevant
D. Analytical

Answer: B

NEW QUESTION # 327
What is the most important risk in determining the validity of construction delay claims?

A. Contractor claims may be understated.
B. Contractor claims may be submitted prior to completion of the work.
C. Contractor claims may include costs considered in the fixed-price portion of the work.
D. Contractor claims may include subcontractor estimates of balances due to the subcontractor.

Answer: C

Explanation:
Section: Volume A
Explanation/Reference:

NEW QUESTION # 328
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IIA-CIA-Part2 Certification Training and IIA-CIA-Part2 Test Torrent - Practice of Internal Auditing Guide Torrent - BraindumpsIT

IIA-CIA-Part2 - High-quality Reliable Practice of Internal Auditing Exam Materials

Learn about the Objective of IIA CIA Part 2 Exam?

IIA Practice of Internal Auditing Sample Questions (Q323-Q328):

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