IIA ACCA CIA Challenge Exam IIA-ACCA Dumps in PDF

Free IIA IIA-ACCA Real Questions (page: 8)

According to IIA guidance, which of the following are macro-level audit activities performed for an assurance engagement of the purchasing department?
1. Obtain and review all purchasing-related audit reports issued within the past year.
2. Meet with the quality assurance group to discuss its previous reports of any purchasing-related findings.
3. Review a memo written by the purchasing manager that outlines ongoing problems with the purchasing software.
4. Request a copy of the report from a purchasing audit conducted last year by an external service provider.

  1. 1 and 2.
  2. 1 and 3.
  3. 2 and 4.
  4. 3 and 4.

Answer(s): A



Non-statistical sampling does not require which of the following?

  1. The sample to be representative of the population.
  2. The sample to be selected haphazardly.
  3. A smaller sample size than if selected using statistical sampling.
  4. Projecting the results to the population.

Answer(s): C



Click the Exhibit.



Internal auditors are asked to keep track of how many hours per day they spend planning the audit, conducting the engagement, and writing the audit report. The data for two days has been collected as follows:
Day 1
Day 2
Planning the audit
2 hours
3 hours
Conducting the engagement
1 hour
1 hour
Writing the audit report
2 hours
4 hours
Which of the following graphs depicts the data accurately?

  1. Graph A only
  2. Graph B only
  3. Both A and B.
  4. Neither A nor B.

Answer(s): C



An auditor identifies three errors in the sample of 25 entries selected for review (a 12 percent error rate). Based on this result, the auditor assumes that approximately 59 of the total population of 492 entries are incorrect. To reach this assumption, the auditor has used a technique known as which of the following?

  1. Variability tolerance.
  2. Ratio estimation.
  3. Stratification.
  4. Acceptance sampling.

Answer(s): B



An auditor in charge was reviewing the workpapers submitted by a newly hired internal auditor. She noted that the new auditor's analytical work did not include any rating or quantification of the risk assessment results, and she returned the workpapers for correction.
Which section of the workpapers will the new auditor need to modify?

  1. Condition section.
  2. Criteria section.
  3. Effect section.
  4. Cause section.

Answer(s): C



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