IIA IIA-CIA-Part2 Practice Test - Questions Answers, Page 38

According to the theory of constraints, which of the following is most influenced by various bottlenecks the organization encounters?

Which of the following internal audit activities is performed in the design evaluation phase?

If there is a significant error or omission in the final audit report that was communicated to management, which of the following is the key action for the internal audit activity?

Which of the following would be the most reliable source of documentary evidence?

An organization does not have a formal risk management function. According to the Standards, which of the following are conditions where the internal audit activity may provide risk management consulting?

There is a clear strategy and timeline to migrate risk management responsibility back to management.

The internal audit activity has the final approval on any risk management decisions.

The internal audit activity gives objective assurance on all parts of the risk management framework for which it is responsible.

The nature of services provided to the organization is documented in the internal audit charter.

Which of the following is the primary weakness of internal control questionnaires (ICQs)?

Following an IT systems audit, management agreed to implement a specific control in one of the IT systems. After a period, the internal auditor followed up and learned that management had not implemented the agreed management action due to the decision to move to another IT system that has built-in controls, which may address the risks highlighted by the internal audit. Which of the following is the most appropriate action to address the outstanding audit recommendation?

When reviewing workpapers, engagement supervisors may ask for additional evidence or clarification via review notes. According to IIA guidance, which of the following statements is true regarding the engagement supervisor's review notes?

Flowcharts are useful during audit planning because they contain information that may help internal auditors with which of the following?