IIA IIA-IAP Practice Test - Questions Answers, Page 5

Which of the following statements is appropriate to include in a high-quality internal audit engagement communication?

An internal auditor is conducting a human resources audit engagement. Which of the following observations would increase the probability of fraud?

Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?

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

An internal auditor discovers a number of control concerns while reviewing the organization's online payment system and decides to interview key employees involved in the system's design and maintenance. Which of the following best describes the results of those interviews?

During a review of the payroll department, a payroll associate informs the internal auditor, in confidence, that a co-worker is under a great deal of personal stress and has made several uncharacteristic mistakes over the past few weeks. The payroll associate asks the auditor to be sympathetic to the co-worker when drafting the audit findings. If the auditor adjusts the audit findings in consideration of this request, which of the following IIA Code of Ethics principles would be violated?

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?

During a procurement process consulting engagement, the internal auditors reviewed contracts for the hospital's supply of medicine. Which of the following would the internal auditors most likely recommend to improve the effectiveness of the procurement process?

Management requested that the chief audit executive (CAE) include an audit of the organization's health and safety program in next year's annual audit plan. However, the internal audit activity has no expertise in this are a. Which of the following would be the most appropriate actions for the CAE?