IIA IIA-CIA-Part2 Practice Test - Questions Answers, Page 36

An internal auditor wants to identity potential ghost employees in the organization's payroll system The auditor extracts the following data

- Human resources data with employees' names addresses employment conditions and identification codes

- Payroll data

- Logs from entrance systems

With this data, which of the following types of ghost employees will the auditor be able to identify?

According to IIA guidance which of the following represents sufficient information?

Which of the following would be the most helpful to a chief audit executive when developing a talent management strategy?

An internal auditor wanted to determine whether company vehicles were being used for personal purposes She extracted a report that listed company vehicle numbers business units to which the vehicles are allocated travel dates, travel duration and mileage She then filtered the data for weekend dates Which of the following additional information would the auditor need?

According to IIA guidance which of the following statements is true regarding heat maps?

During an audit of suspense accounts the internal auditor found that there were no written policies on how suspense accounts should be treated. The auditor also found that suspense account balances were cleared once per week, not daily. Which of the following is the most appropriate first response by the auditor?

According to the MA guidance, which of the following does the engagement work program test in a review of an organizational process?

Internal audit staff lacks the expertise to perform a fraud investigation engagement stemming from a whistleblowing incident. Which of the following is the most appropriate option for the chief audit executive?

Senior management wants assurance that third-party contractors are following procedures as agreed with the organization. Which type of audit would be most appropriate to achieve this objective?