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Category: IIA-CIA-Part2

Exam IIA-CIA-Part2: Certified Internal Auditor – Part 2, Conducting the Internal Audit Engagement

Which of the following would most likely be the reason for the high volume of complaints?

During a routine audit of a customer service hotline, an internal auditor noticed that an unusually high number of customer complaints pertained to payments not being applied to the customers’ accounts. Which of the following would most likely be the reason for the high volume of complaints? A. An ineffective customer service department. B. Poor […]

In order to effectively elicit sensitive information from an employee during an audit engagement, an auditor s

In order to effectively elicit sensitive information from an employee during an audit engagement, an auditor should: A. Tell the employee a piece of information obtained from a coworker in a previous interview. B. Put sensitive questions at the beginning of a questionnaire to ensure that they are answered. C. Explain that the auditor’s reputation […]

Which of the following files, when compared with billing records, would provide the best source of information

Which of the following files, when compared with billing records, would provide the best source of information for determining if all goods shipped are billed to customers? A. Pre-numbered customer invoices. B. Accounts receivable transactions. C. Pre-numbered shipping documents. D. Customer purchase orders.

Which of the following statements regarding the existence of the code of ethics in company A can be logically

Company A has a formal comprehensive corporate code of ethics while company B does not. Which of the following statements regarding the existence of the code of ethics in company A can be logically inferred? I. Company A exhibits a higher standard of ethical behavior than does company B. II. Company A has established objective […]

Which of the following statements regarding this audit approach is correct?

An auditor plans to analyze customer satisfaction, including. (1) customer complaints recorded by the customer service department during the last three months; (2) merchandise returned in the last three months; and (3) responses to a survey of customers who made purchases in the last three months. Which of the following statements regarding this audit approach […]

Which of the following audit procedures would provide the most persuasive evidence that the policy was followe

A company’s policy requires that all customers be treated in a fair and consistent manner. Which of the following audit procedures would provide the most persuasive evidence that the policy was followed? A. Compare the aging of outstanding receivables due from each customer. B. Compare credit reports with annual sales for a sample of customers. […]

Which of the following would provide the best evidence of compliance with an airline’s standard of havin

Which of the following would provide the best evidence of compliance with an airline’s standard of having aircraft refueled and cleaned within a specified time of arrival at an airport? A. Vendor fuel invoices that have been reconciled to inventory records. B. Time cards completed by aircraft cleaning and fueling crews. C. Observation of selected […]


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