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IIA-CIA-Part2 PDF DEMO:

QUESTION NO: 1
An organization's internal auditors are reviewing production costs at a gas-powered electrical generating plant. They identify a serious problem with the accuracy of carbon dioxide emissions reported to the environmental regulatory agency, due to computer errors. The auditors should immediately report the concern to:
A. The regulatory agency.
B. Plant management.
C. A plant health and safety officer.
D. The risk management function.
Answer: B

QUESTION NO: 2
According to IIA guidance,when performing a compliance audit of data security standards for a large e-commerce retailer, which of the following would represent the least likely area of risk exposure?
A. Operational risks.
B. Change or configuration risks.
C. Access risks.
D. Physical security risks.
Answer: D

QUESTION NO: 3
Which of the following is the primary purpose of financial statement audit engagements?
A. To assess the efficiency and effectiveness of the accounting department.
B. To evaluate organizational and departmental structures, including assessments of process flows related to financial matters.
C. To provide a review of routine financial reports, including analyses of selected accounts for compliance with generally accepted accounting principles.
D. To provide an analysis of business process controls in the accounting department, including tests of compliance with internal policies and procedures.
Answer: C

QUESTION NO: 4
When developing the scope of an audit engagement, which of the following would the internal auditor typically not need to consider?
A. The need and availability of automated support.
B. The potential impact of key risks.
C. The expected outcomes and deliverables.
D. The operational and geographic boundaries.
Answer: B

QUESTION NO: 5
In response to an audit finding, senior management informed the auditor that the issue would be investigated and resolved when time permitted. According to the International Professional
Practices Framework, this action was not acceptable because:
A. The appropriate level of management was not involved in the review and resolution of the issue.
B. Responses should include sufficient information to evaluate the adequacy and timeliness of corrective action.
C. The board had not reviewed management's responses to the engagement observations and recommendations.
D. Other departments should have been contacted to determine if they shared responsibility for corrective action.
Answer: B

CompTIA CNX-001 - 這個考古題包含實際考試中可能出現的一切問題。 通過客戶的完全信任，我們為考生提供真實有效的訓練，幫助大家在第一次IIA Microsoft AZ-305考試中順利通過。 GIAC GDAT - 對IT職員來說，沒有取得這個資格那麼會對工作帶來不好的影響。 但是通過最新的IIA Microsoft MB-920認證考試并不簡單，並不是僅僅依靠與Microsoft MB-920考試相關的書籍就可以辦到的。 對于購買SAP C-S4TM-2023題庫產品的客戶，我們還提供一年的免費更新服務。

Updated: May 27, 2022