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

Free IIA CIA-Part2-2025 Real Questions (page: 67)

If management expects 100 percent compliance with a procedure, which of the following sampling approaches would be most appropriate?

  1. Attributes sampling.
  2. Discovery sampling.
  3. Targeted sampling.
  4. Variables sampling.

Answer(s): B



An internal auditor is discussing an audit problem with an engagement client. While listening to the client, the internal auditor should:

  1. Prepare a response to the client.
  2. Take mental notes on the speaker's nonverbal communication, as it is more important than what is being said.
  3. Make sure that all details, as well as the main ideas of the client, are remembered.
  4. Integrate the incoming information from the client with information that is already known.

Answer(s): D



An auditor is using an internal control questionnaire as part of a preliminary survey. Which of the following is the best reason for the auditor to interview management regarding the questionnaire responses?

  1. Interviews provide the opportunity to insert questions to probe promising areas.
  2. Interviews are the most efficient way to upgrade the information to the level of objective evidence.
  3. Interviewing is the least costly audit technique when a large amount of information is involved.
  4. Interviewing is the only audit procedure which does not require confirmation of the information that is obtained.

Answer(s): A



Many questionnaires are made up of a series of different questions that use the same response categories (for example: strongly agree, agree, neither, disagree, strongly disagree). Some designs will have different groups of respondents answer alternate versions of the questionnaire that present the questions in different orders and reverse the orientation of the endpoints of the scale (for example: agree on the right and disagree on the left). The purpose of such questionnaire variations is to:

  1. Eliminate intentional misrepresentations.
  2. Reduce the effects of pattern response tendencies.
  3. Test whether respondents are reading the questionnaire.
  4. Make it possible to get information about more than one population parameter using the same questions.

Answer(s): B



An auditor used a questionnaire during an interview to gather information about the nature of credit sales processing. The questionnaire did not cover some pertinent information offered by the person being interviewed, and the auditor did not document the potential problems for further investigation.
The primary deficiency with the above process is that:

  1. The auditor failed to consider the importance of the information offered.
  2. A questionnaire was used in a situation where a structured interview should have been used.
  3. Using a questionnaire precludes the auditor from documenting other information.
  4. The engagement program was incomplete.

Answer(s): A



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