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Quiz IIA – High-quality IIA-CIA-Part1 – Essentials of Internal Auditing Complete Exam Dumps

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According to IIA guidance,which of the following is the most likely obstacle to undertaking a quality assurance and improvement program by the internal audit activity?

  • A. The time commitment to complete.
  • B. The size of internal audit department under review.
  • C. The inability to adequately fund the program.
  • D. The lack of independence and objectivity.

Answer: C

Topic 5, Volume E


Which of the following actions should the organization’s governing body perform to provide the most effective governance over the organization’s culture?

  • A. Provide direction.
  • B. Coordinate control activities.
  • C. Design key controls.
  • D. Deliver assurance.

Answer: A


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.

  • A. 1 and 4.
  • B. 1 and 2.
  • C. 2 and 3.
  • D. 3 and 4.

Answer: B


Which of the following should be the first step that an internal auditor takes to establish data integrity when building an audit working copy of a large database?

  • A. Ensure that the data is efficiently organized within the database.
  • B. Review the data for statistical patterns.
  • C. Verify that all required data was downloaded.
  • D. Search for anomalies in the extracted information.

Answer: C


When comparing an organization’s current performance to that of the prior year, an internal auditor found that:
Total labor costs had increased.
More overtime costs had been incurred.
The total number of workers had increased.
Net income was 10 percent lower.
Based solely on this information, which of the following is a valid conclusion?

  • A. Worker efficiency decreased.
  • B. Net income per worker decreased.
  • C. Wage rates increased.
  • D. Total labor hours increased.

Answer: B



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