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Exam Code: IIA-CIA-Part3
Exam Name: Certified Internal Auditor - Part 3, Business Analysis and Information Technology
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IIA-CIA-Part3 Questions and answers Total Q&A: 1554 Questions and Answers
Last Update: 2016-08-24

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Exam Code: IIA-CIA-Part2
Exam Name: Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
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IIA-CIA-Part2 Bootcamp Total Q&A: 508 Questions and Answers
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Exam Code: IIA-CIA-Part1
Exam Name: Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
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NO.1 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:
A. The engagement program was incomplete.
B. Using a questionnaire precludes the auditor from documenting other information.
C. The auditor failed to consider the importance of the information offered.
D. A questionnaire was used in a situation where a structured interview should have been used.
Answer: C

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NO.2 Which of the following would provide the greatest assurance of the accuracy of a computer
program's computation of freight charges for catalog sales?
A. Use generalized audit software to select a monetary-unit sample of invoices that have been billed
to customers.
B. Use either test data or parallel simulation to test the computer application.
C. Use discovery sampling, selecting transactions from invoices which should have freight charges
added to them.
D. Use difference estimation, selecting transactions from invoices which should have freight charges
added to them.
Answer: B

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