Amazon
Avaya
Cisco
CompTIA
CrowdStrike
EC-Council
EXIN
Fortinet
Google
ISC
ISC2
ITIL
Juniper
Microsoft
NVIDIA
Okta
Palo Alto Networks
Salesforce
SAP
ServiceNow
All Vendors
  1. Home
  2. IIA
  3. CIA

IIA CIA Exam (page: 58)
IIA Certified Internal Auditor Exam
Updated on: 17-Feb-2026

Viewing Page 58 of 342
CIA PDF 1702 Questions

A trucking company contracted a third party to construct a new vehicle maintenance facility. One of the trucking company's auditors was assigned to look for contractor overcharges. After reviewing the contract, the auditor recommended that an audit of the construction contract not be performed. What is the most likely reason for the auditor's recommendation?

  1. The contract did not include a right to audit clause.
  2. The contractor was engaged on a fixed price basis.
  3. The contractor's billing system included comprehensive edit routines to detect overbilling.
  4. The trucking company's accounts payable system compared amounts billed with contract terms to detect potential overcharges.

Answer(s): B



A chief audit executive agrees to conduct an engagement that will focus on customers' perceptions of the quality of the organization's products and services. Which of the following issues should be addressed first?

  1. Cost effectiveness.
  2. Quality control.
  3. Customer complaints.
  4. Supplier deliveries.

Answer(s): C



An internal auditor is concerned that a division's management may have shipped poor quality merchandise in order to inflate sales and thereby boost the division manager's bonus. Furthermore, the auditor suspects that returned goods are being shipped to other customers as new products before defects are fully corrected. Which of the following audit procedures would be least effective in determining whether such shipments took place?

  1. Examine credit memos issued after year end for goods shipped before year end.
  2. Physically observe the shipping and receiving area for evidence of returned goods.
  3. Interview customer service representatives regarding unusual numbers of customer
    complaints.
  4. Require the division to take a complete physical inventory at year end, and observe the taking of the inventory.

Answer(s): D



One of the audit objectives for a manufacturing company is to verify that all rework is reviewed by the production engineer. Which of the following audit procedures would provide the best evidence for meeting this objective?

  1. Trace a sample of entries in the rework log to remedial action taken.
  2. Trace a sample of rework orders to entries in the rework log.
  3. Trace a sample of entries in the review log to rework orders.
  4. Trace a sample of rework orders to entries in the review log.

Answer(s): D



As part of a preliminary survey of the purchasing function, an auditor read the department's policies and procedures manual. The auditor concluded that the manual described the processing steps well and contained an appropriate internal control design. The next engagement objective was to determine the operating effectiveness of internal controls. Which procedure would be most appropriate in meeting this objective?

  1. Prepare a flowchart.
  2. Prepare a system narrative.
  3. Perform a test of controls.
  4. Perform a substantive test.

Answer(s): C



Viewing Page 58 of 342



Share your comments for IIA CIA exam with other users:

Mihai 7/19/2023 12:03:00 PM

i need the dumps !
Anonymous


Wafa 11/13/2023 3:06:00 AM

very helpful
Anonymous


Alokit 7/3/2023 2:13:00 PM

good source
Anonymous


Show-Stopper 7/27/2022 11:19:00 PM

my 3rd test and passed on first try. hats off to this brain dumps site.
UNITED STATES


Michelle 6/23/2023 4:06:00 AM

please upload it
Anonymous


Lele 11/20/2023 11:55:00 AM

does anybody know if are these real exam questions?
EUROPEAN UNION


Girish Jain 10/9/2023 12:01:00 PM

are these questions similar to actual questions in the exam? because they seem to be too easy
Anonymous


Phil 12/8/2022 11:16:00 PM

i have a lot of experience but what comes in the exam is totally different from the practical day to day tasks. so i thought i would rather rely on these brain dumps rather failing the exam.
GERMANY


BV 6/8/2023 4:35:00 AM

good questions
NETHERLANDS


krishna 12/19/2023 2:05:00 AM

valied exam dumps. they were very helpful and i got a pretty good score. i am very grateful for this service and exam questions
Anonymous


Pie 9/3/2023 4:56:00 AM

will it help?
INDIA


Lucio 10/6/2023 1:45:00 PM

very useful to verify knowledge before exam
POLAND


Ajay 5/17/2023 4:54:00 AM

good stuffs
Anonymous


TestPD1 8/10/2023 12:19:00 PM

question 17 : responses arent b and c ?
EUROPEAN UNION


Nhlanhla 12/13/2023 5:26:00 AM

just passed the exam on my first try using these dumps.
Anonymous


Rizwan 1/6/2024 2:18:00 AM

very helpful
INDIA


Yady 5/24/2023 10:40:00 PM

these questions look good.
SINGAPORE


Kettie 10/12/2023 1:18:00 AM

this is very helpful content
Anonymous


SB 7/21/2023 3:18:00 AM

please provide the dumps
UNITED STATES


David 8/2/2023 8:20:00 AM

it is amazing
Anonymous


User 8/3/2023 3:32:00 AM

quesion 178 about "a banking system that predicts whether a loan will be repaid is an example of the" the answer is classification. not regresion, you should fix it.
EUROPEAN UNION


quen 7/26/2023 10:39:00 AM

please upload apache spark dumps
Anonymous


Erineo 11/2/2023 5:34:00 PM

q14 is b&c to reduce you will switch off mail for every single alert and you will switch on daily digest to get a mail once per day, you might even skip the empty digest mail but i see this as a part of the daily digest adjustment
Anonymous


Paul 10/21/2023 8:25:00 AM

i think it is good question
Anonymous


Unknown 8/15/2023 5:09:00 AM

good for students who wish to give certification.
INDIA


Ch 11/20/2023 10:56:00 PM

is there a google drive link to the images? the links in questions are not working.
AUSTRALIA


Joey 5/16/2023 5:25:00 AM

very promising, looks great, so much wow!
Anonymous


alaska 10/24/2023 5:48:00 AM

i scored 87% on the az-204 exam. thanks! i always trust
GERMANY


nnn 7/9/2023 11:09:00 PM

good need more
Anonymous


User-sfdc 12/29/2023 7:21:00 AM

sample questions seems good
Anonymous


Tamer dam 8/4/2023 10:21:00 AM

huawei is ok
UNITED STATES


YK 12/11/2023 1:10:00 AM

good one nice
JAPAN


de 8/28/2023 2:38:00 AM

please continue
GERMANY


DMZ 6/25/2023 11:56:00 PM

this exam dumps just did the job. i donot want to ruffle your feathers but your exam dumps and mock test engine is amazing.
UNITED KINGDOM