IIA IIA-CIA-Part2 Practice Test - Questions Answers, Page 33

Which of the following sources of testimonial evidence would be considered the most reliable regarding whether a process is effectively performed according to its design?

Which of the following internal control attributes should internal auditors consider testing during a review of the board of directors?

The following is a list of major findings in the executive summary report for an audit of the contract management process

- Noncompliance with contract provisions requiring vendors to obtain insurance policies with indemnity value of not less than $1 million

- Compliance with contract obligations and deliverables is not monitored

- No contract agreement with five vendors providing core services

Which of the following is an appropriate conclusion that can be drawn from these findings?

Considering the five-attribute approach to documenting deficiencies in an area under review which of the following answers the question. 'What should be in place?''

An internal auditor is examining the organization's internal control processes. Which of the following would the auditor do to test the reliability of a customer database1?

Which of the following is the most appropriate approach for the internal audit activity to follow up on management action plans?

The board of directors expressed concerns about potential external risks that could impact the organization s ability to meet its annual objectives and goals The board requested consulting services from the internal audit activity to gain insight regarding the external risks Which of the following engagement objectives would be appropriate to fulfill this request?

Which of the following is the primary purpose of implementing a program whereby employees are rotated from other parts of the organization into the internal audit activity?

During a review of data privacy an internal auditor is tasked with testing management's identification and prioritization of critical data collected by the organization. Which of the following steps would accomplish this objective?