IIA CIA Part 2 - Internal Audit Engagement CIA-Part2-2025 Exam Questions in PDF

Free IIA CIA-Part2-2025 Dumps Questions (page: 3)

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:

  1. The regulatory agency.
  2. Plant management.
  3. A plant health and safety officer.
  4. The risk management function.

Answer(s): B



Which of the following would be an appropriate improvement to controls over large quantities of consumable material that are charged to expense when placed in bins which are accessible to production workers?

  1. Relocate bins to the inventory warehouse.
  2. Require management to compare the cost of consumable items used to the budget.
  3. Lock the bins during normal working hours.
  4. None of the above actions are needed for items of minor cost and size.

Answer(s): B



Which of the following is a weakness that is inherent in the use of the test data method to test internal controls in a computer-based accounting system?

  1. The auditor must test many transactions with the same condition in order to achieve assurance that the condition is being detected.
  2. Conditions that were not specifically considered by the auditor may go untested.
  3. The approach requires the creation of "dummy companies," possibly destroying or altering actual company data in the process.
  4. Inclusion of atypical data in the test data may cause errors to be noted on the exception report.

Answer(s): B



Which of the following would be most helpful to a governmental auditor searching for the existence of multiple welfare claims that were filed under different names but used the same address?

  1. Tagging and tracing.
  2. Generalized audit software.
  3. Integrated test facility.
  4. Spreadsheet analysis.

Answer(s): B



What would be used to determine the collectability of accounts receivable balances?

  1. The file of related shipping documents.
  2. Negative accounts receivable confirmations.
  3. Positive accounts receivable confirmations.
  4. An aged accounts receivable listing.

Answer(s): D



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9/25/2025 9:11:14 AM

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9/21/2025 7:07:26 AM

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9/15/2025 11:21:52 PM

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9/2/2025 7:42:00 PM

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7/31/2025 11:44:40 PM

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