[Free] Download New Updated (October 2016) IIA IIA-CIA-Part1 Real Exam 381-390

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QUESTION 381

Which of the following is an example of a preventive control activity for risk related to pollution caused by waste disposal?

 

A.

Offering an education program delivered by environmental experts.

B.

Maintaining strict security around environmental department files.

C.

Seeking legal consultation from a firm with experience in environmental law.

D.

Taking periodic samples of the area at risk and logging the results.

 

Correct Answer: A

 

 

QUESTION 382

What is audit risk?

 

A.

Internal and external risk factors that exist when there are no controls implemented.

B.

The amount of risk that is reduced through risk management operations.

C.

An incorrect conclusion based on evidence uncovered during an audit.

D.

The risk that remains after management has executed risk management activities.

 

Correct Answer: C

 

 

QUESTION 383

An internal auditor is preparing a draft observation based on her assessment of an accounts payable process. Which of the following is a process recommendation?

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A.

Authorization policy for accounts payable was not followed for payments above $10,000.

B.

Authorization policy requires two levels of approval for all payments above $10,000.

C.

Because of non-compliance with authorization policy,inappropriate payments may be made for payments above $10,000.

D.

The accounts payable authorization actions for all payments should be automated.

 

Correct Answer: D

 

 

QUESTION 384

A member of the IT department transfers to the internal audit department. A few months after transferring, the new auditor volunteers to assist in an assurance engagement for the IT department. According to the Standards, how should the chief audit executive respond?

 

A.

Decline the offer because the internal auditor subordinated professional judgment,and objectivity is therefore impaired.

B.

Decline the offer because the internal auditor recently transferred from the IT department.

C.

Accept the offer because the internal auditor maintains an independent mental attitude and is therefore objective.

D.

Accept the offer because the internal audit charter grants the internal auditor authority to maintain objectivity.

 

Correct Answer: B

 

 

QUESTION 385

Which of the following controls within a spreadsheet would address the risk of logic errors?

 

1. The spreadsheet contains formulas that foot and cross-foot data.

 

2. The spreadsheet is locked to protect cell formulas from being inadvertently changed.

 

3. Spreadsheets are included in nightly backup processes.

4. Check-in and check-out software is used to manage version control.

 

A.

1 and 2 only

B.

1 and 3 only

C.

2 and 4 only

D.

3 and 4 only

 

Correct Answer: A

 

 

QUESTION 386

Which of the following is an advantage of email surveys compared to face-to-face interviews?

 

A.

They are less expensive.

B.

They have higher rates of response.

C.

Survey designers are able to use a broader variety of questions.

D.

Respondents can easily get clarification on questions from survey designers or interviewers.

 

Correct Answer: A

 

 

QUESTION 387

An internal auditor must determine which components of an organization’s telecommunications may introduce the greatest risk. Which of the following tasks should the internal auditor complete first?

 

A.

Review the open systems interconnect network model.

B.

Identify the network operating costs.

C.

Map the network software and hardware products into their respective layers.

D.

Ascertain the business purpose of the network.

 

Correct Answer: D

 

 

QUESTION 388

Which of the following examples best describes how an internal auditor should behave while listening to an engagement client talk about human resource process problems?

 

A.

The auditor should gather their thoughts in order to have a response immediately ready for the client.

B.

The auditor should integrate the information the client provides with the information that is already known.

C.

The auditor should make an internal note of the client’s gestures, demeanor, and body language, rather than paying close attention to the content of the discussion.

D.

The auditor should mentally plan the next steps of the audit engagement.

 

Correct Answer: B

 

 

 

 

 

 

QUESTION 389

An internal auditor is testing whether payments to outside contractors have been charged to the proper account. Which of the following sampling methods would be most useful in completing this task?

 

A.

Haphazard sampling.

B.

Probability-proportional-to-size sampling.

C.

Attribute sampling.

D.

Judgmental sampling.

 

Correct Answer: C

 

 

QUESTION 390

According to IIA guidance, which of the following best describes acceptable methods for internal auditors to obtain qualified continuing professional education
hours?

 

A.

Volunteering in relevant professional organizations, formal education, and online training courses.

B.

Volunteering in relevant professional organizations, formal education, and tutoring college students.

C.

Volunteering in relevant professional organizations, on-line training courses, and tutoring college students.

D.

Formal education, on-line training courses, and tutoring college students.

 

Correct Answer: A

 

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