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IIA-CIA-Part2 Questions and Answers

Question # 1

A senior internal auditor is hired within the internal audit activity for a period of two years before advancing to an operations manager role within the business operations team. When staffing arrangement is being used in this scenario?

A.

Comer of competence

B.

Career model

C.

Rotational model

D.

Cosourcing agreement

Question # 2

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

A.

The internal auditor reviews prior audits and workpapers.

B.

The internal auditor identifies the controls over segregation of duties.

C.

The internal auditor checks a process for completeness.

D.

The internal auditor communicates the audit results to management.

Question # 3

A corporate merger decision prompts the chief audit executive (CAE) lo propose interim changes to the existing annual audit plan to account for emerging risks Which of the following is the most appropriate action for the CAE to take regarding the changes made to the audit plan''

A.

Present the revised audit plan directly to the board for approval.

B.

Communicate with the chief financial officer and present the revised audit plan to the CEO tor approval

C.

Present the revised audit plan directly to the CEO for approval

D.

Communicate with the CEO and present the revised audit plan to the board for approval.

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