CIA Exam Part Two: Practice of Internal
IIA-CIA-Part2 Free Questions
An internal auditor is reviewing a new automated human resources system. The system
contains a table of pay rates which are matched to the employee job classifications.
The best control to ensure that the table is updated correctly for only valid pay changes
would be to:
A. Limit access to the data table to management and line supervisors who have the
authority to determine pay rates.
B. Require a supervisor in the department, who does not have the ability to change the
table, to compare the changes to a signed management authorization.
C. Ensure that adequate edit and reasonableness checks are built into the automated
D. Require that all pay changes be signed by the employee to verify that the change goes
to a bona fide employee.
Given the scarcity of internal audit resources, a chief audit executive (CAE) decided not to schedule a
follow-up of audit recommendations when developing engagement work schedules.
Does the CAE’s decision violate the Standards?
A. No, because the Standards do not specify whether follow-up is needed.
B. No, because when there is evidence of sufficient motivation by the client, there is no need for
C. Yes, because scarcity of resources is not a sufficient reason to omit follow-up action.
D. Yes, because the Standards require the auditors to determine whether the client has appropriately
implemented all of the auditor's recommendations.
Monetary-unit sampling is most useful when the internal auditor:
A. Is testing the accounts payable balance.
B. Cannot cumulatively arrange the population items.
C. Expects to find several material errors in the sample.
D. Is concerned with overstatements.
If an auditor expects to find numerous discrepancies between recorded values and audited values of
sample selections, which sampling technique would be most appropriate?