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Code d'Examen: IIA-CIA-Part4
Nom d'Examen: IIA (Certified Internal Auditor - Part 4, Business Management Skills)
Questions et réponses: 535 Q&As

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NO.1 Paul Hersey and Ken Blanchard developed a situational leadership model with two
dimensions:task and relationship behaviors. In this model, the delegating leadership style is
appropriate when followers have:
A. Low maturity.
B. Low to moderate maturity.
C. Moderate to high maturity.
D. High maturity.
Answer: D

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Explanation:
The dimensions of the delegating leadership style are low task and low relationship. Consequently,
task- and relationship-related behaviors are low. The leader provides little direction or support
because the maturity of followers is high. They are willing and able to do what is necessary.

NO.2 Rivalry among existing firms in an industry is more likely to be strong when:
A. The industry is in the rapid growth stage.
B. Investment intensity is low.
C. A few firms are dominant.
D. Capacity must be expanded in large increments.
Answer: D

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Explanation:
The intensity of rivalry and the threat of entry may vary with the extent of capacity expansion
dictated by the need to achieve economics of scale. If it must be made in large increments to
achieve economics of scale, competition will be more intense. The need for large-scale expansion to
achieve production efficiency may result in an excess of industry capacity over demand. However, if
capacity may be expanded in small increments, industry capacity is less likely to be excessive, the
supply-demand balance is less likely to be upset, and price cutting is less likely to be necessary.

NO.3 A corporation is performing research to determine the feasibility of entering the truck rental
industry.The decision to enter the market is most likely to be deterred if:
A. Buyer switching costs are high.
B. Buyers view the product as differentiated.
C. The market is dominated by a small consortium of buyers.
D. Buyers enjoy large profit margins.
Answer: C

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Explanation:
When purchasing power is concentrated in a few buyers or when buyers are well organized, their
bargaining power is greater. This effect is reinforced when sellers are in a capitalintensive industry,
such as trucking.

NO.4 The General Electric (GE) portfolio model for competitive analysis of strategic business units
(SBUs) should be compared with the Boston Consulting Croup's growth-share matrix. The GE model:
A. Is a matrix with two variables:relative market share and market growth rate.
B. Calculates an index for each of its two variables.
C. Considers such factors for business strength as market size, growth rate, and price levels.
D. Considers such factors for market attractiveness as market share, growth rate, and marketing
skills.
Answer: B

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Explanation:
The GE model is a multifactor portfolio matrix with two variables. Business strength or competitive
position (BUS) is on one axis, and market attractiveness (MAT) is on the other. BUS is classified as
strong, medium, or weak, and MAT is classified as high, medium, or low. Thus, the matrix in this
model is 3 x 3 and has nine cells. SBUs are shown in the matrix as circles. Circle size is directly
proportional to the size of the related market, with a shaded portion in the circle that represents
the SBU's market share. To measure BUS and MAT, the firm must isolate the multiple factors
affecting each, quantify them, and create an index. Factors will vary with each business. The
measurements will provide the values on the axes of the matrix.

NO.5 The competitive factor that may lead to industry overcapacity is
A. A favorable interest rate charged by suppliers of capital.
B. A short lead time for capacity expansion.
C. The existence of first mover advantages.
D. Integration of competitors.
Answer: C

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Explanation:
First mover advantages may be significant. Thus, short lead times for ordering equipment, lower
costs, and the ability to exploit an excess of demand over supply may encourage too many firms to
expand.

NO.6 Which of the following concepts is not consistent with a successful authoritarian organization?
A. Each subordinate should only have one superior.
B. Superiors may have as many subordinates as possible within the superior's span of control.
C. Responsibility may be delegated.
D. The hierarchy of authority should be precisely defined.
Answer: C

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Explanation:
Taylor, Fayol, and other traditionalists advocated the creation of authoritarian organizations. One of
the criteria for success was the ability to delegate authority but not responsibility. Responsibility
should always remain with the person who made the decision.

NO.7 Which of the following factors is least typical of an industry that faces intense competitive
rivalry?
A. Price-cutting.
B. Large advertising budgets.
C. Frequent introduction of new products.
D. A high threat of substitutes.
Answer: D

IIA examen   IIA-CIA-Part4   certification IIA-CIA-Part4
Explanation:
A high threat of substitutes reduces the attractiveness of an industry. It tends to increase the price
elasticity of demand and therefore limits price increases and profit margins. If other factors are
constant, fewer entrants result in less intense competition.

NO.8 Which of the following is least likely to be an example of synergy?
A. A shopping mall with several businesses providing different products and performing different
services.
B. A car dealership providing warranties on automobile parts to maximize customer value.
C. A manufacturing company hiring a new manager with technological experience lacking in the
company.
D. Military Humvees being converted into sports utility vehicles for sale to civilians.
Answer: B

IIA examen   certification IIA-CIA-Part4   IIA-CIA-Part4 examen   IIA-CIA-Part4   IIA-CIA-Part4 examen
Explanation:
Synergy occurs when the combination of formerly separate elements has a greater effect than the
sum of their individual effects.
However, a car dealership's provision of warranties reflects anoperational strategy designed to
provide post-purchase services to gain a competitive advantage and maximize customer value. It
does not reflect the complementary sharing of resources, technology, or competencies. In contrast,
synergy arises from selling a line of carsthat share some components or abrand identification.

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Code d'Examen: IIA-CGAP
Nom d'Examen: IIA (Certified Government Auditing Professional)
Questions et réponses: 327 Q&As

Code d'Examen: IIA-CIA-Part4
Nom d'Examen: IIA (Certified Internal Auditor - Part 4, Business Management Skills)
Questions et réponses: 535 Q&As

Code d'Examen: IIA-CFSA
Nom d'Examen: IIA (Certified Financial Services Auditor)
Questions et réponses: 511 Q&As

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NO.1 With the shift in some countries' economies toward service industries, a new form of
organization has developed. This organization structure is referred to as the professional
bureaucracy. While this structure resembles the machine bureaucracy which relies on standardized
work processes) in several respects, it is different in one key aspect. This significant difference is that
in a professional bureaucracy:
A. Senior management has had to give up a substantial amount of control.
B. Tasks are accomplished with a high degree of efficiency.
C. There is strict adherence to rules.
D. There is a tendency for subunit conflicts to develop.
Answer: A

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Explanation:
A professional bureaucracy e.g., a university or library) is a complex and formal but decentralized
organization in which highly trained specialists have great autonomy. The jobs performed by these
professionals require years of education and training. By their nature, such jobs can be performed
effectively only if the employees are afforded substantial autonomy.

NO.2 Which of the following is not one of the advantages of self-managed teams?
A. Motivation is improved because decision making is decentralized.
B. Improved processes of production if the teams are supported properly.
C. Managerial acceptance by tradition-oriented managers.
D. Improved communication because all members understand the team's activities better.
Answer: C

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Explanation:
Managerial resistance is often the primary obstacle of self-managed teams. Organizational change is
difficult and tradition-oriented managers tend to regard self-managed teams as a threat to their
status.

NO.3 The organizational culture may encourage politics by creating unreasonable obstacles to
group and individual advancement. Which type of political tactic involves taking credit for another
person's work?
A. Loyalty cliques.
B. Destructive competition.
C. Empire building.
D. Posturing.
Answer: D

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Explanation:
Posturing is an attempt to make a good impression, for example, by taking credit for others' work or
seeking to stay one jump ahead of a rival.

NO.4 According to research on the international contingency model of leadership, which path-goal
leadership style is most likely to be accepted around the world as culturally appropriate?
A. Directive.
B. Participative.
C. Supportive.
D. Achievement-oriented.
Answer: B

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Explanation:
A participative style entails consultation with employees and serious attention to their ideas. The
participative style, although not always the best, is the most widely accepted internationally. Every
country surveyed found it to be culturally acceptable.

NO.5 The General Electric (GE) portfolio model for competitive analysis of strategic business units
(SBUs) should be compared with the Boston Consulting Croup's growth-share matrix. The GE model:
A. Is a matrix with two variables:relative market share and market growth rate.
B. Calculates an index for each of its two variables.
C. Considers such factors for business strength as market size, growth rate, and price levels.
D. Considers such factors for market attractiveness as market share, growth rate, and marketing
skills.
Answer: B

IIA   IIA-CIA-Part4   IIA-CIA-Part4 examen   IIA-CIA-Part4 examen
Explanation:
The GE model is a multifactor portfolio matrix with two variables. Business strength or competitive
position (BUS) is on one axis, and market attractiveness (MAT) is on the other. BUS is classified as
strong, medium, or weak, and MAT is classified as high, medium, or low. Thus, the matrix in this
model is 3 x 3 and has nine cells. SBUs are shown in the matrix as circles. Circle size is directly
proportional to the size of the related market, with a shaded portion in the circle that represents
the SBU's market share. To measure BUS and MAT, the firm must isolate the multiple factors
affecting each, quantify them, and create an index. Factors will vary with each business. The
measurements will provide the values on the axes of the matrix.

NO.6 A small engineering consulting firm accepts special projects from customers in a variety of
fields. Its choice of an organic organizational design was most likely based on its:
A. Lack of concern for self-fulfillment of employees.
B. Preference for formal communication.
C. Adoption of directive leadership style.
D. Participative decision making processes.
Answer: D

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Explanation:
The organic structure is best suited to a company that emphasizes operational efficiency less than
the flexibility needed to respond quickly to changes in its environment and the creativity to find
solutions to new problems. Decision making in this context tends to rely on input from many
sources and requires multidirectional communication. Hence, a horizontal or flat structure typified
by project or matrix management will be appropriate.

NO.7 Which of the following factors is least typical of an industry that faces intense competitive
rivalry?
A. Price-cutting.
B. Large advertising budgets.
C. Frequent introduction of new products.
D. A high threat of substitutes.
Answer: D

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Explanation:
A high threat of substitutes reduces the attractiveness of an industry. It tends to increase the price
elasticity of demand and therefore limits price increases and profit margins. If other factors are
constant, fewer entrants result in less intense competition.

NO.8 Which of the following is least likely to be an example of synergy?
A. A shopping mall with several businesses providing different products and performing different
services.
B. A car dealership providing warranties on automobile parts to maximize customer value.
C. A manufacturing company hiring a new manager with technological experience lacking in the
company.
D. Military Humvees being converted into sports utility vehicles for sale to civilians.
Answer: B

IIA   certification IIA-CIA-Part4   IIA-CIA-Part4   certification IIA-CIA-Part4   certification IIA-CIA-Part4
Explanation:
Synergy occurs when the combination of formerly separate elements has a greater effect than the
sum of their individual effects.
However, a car dealership's provision of warranties reflects anoperational strategy designed to
provide post-purchase services to gain a competitive advantage and maximize customer value. It
does not reflect the complementary sharing of resources, technology, or competencies. In contrast,
synergy arises from selling a line of carsthat share some components or abrand identification.

IIA-CIA-Part2 IIA-CIA-Part3 dernières questions d'examen certification IIA et réponses publiés

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Code d'Examen: IIA-CIA-Part2
Nom d'Examen: IIA (Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement)
Questions et réponses: 427 Q&As

Code d'Examen: IIA-CIA-Part3
Nom d'Examen: IIA (Certified Internal Auditor - Part 3, Business Analysis and Information Technology)
Questions et réponses: 1554 Q&As

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NO.1 An audit of management's quality program includes testing the accuracy of the cost-of-quality
reports provided to management. Which of the following internal control objectives is the focus of
this testing?
A. To ensure compliance with policies, plans, procedures, laws, and regulations.
B. To ensure the accomplishment of established objectives and goals for operations or programs.
C. To ensure the reliability and integrity of information.
D. To ensure the economical and efficient use of resources.
Answer: C

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NO.2 The most effective way for internal auditors to enhance the reliability of computerized
financial and operating information is by:
A. Determining if controls over record keeping and reporting are adequate and effective.
B. Reviewing data provided by information systems to test compliance with external requirements.
C. Determining if information systems provide management with timely information.
D. Determining if information systems provide complete information.
Answer: A

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NO.3 When internal auditors provide consulting services, the scope of the engagement is primarily
determined by:
A. Internal auditing standards.
B. The audit engagement team.
C. The engagement client.
D. The internal audit activity's charter.
Answer: C

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NO.4 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?
A. Tagging and tracing.
B. Generalized audit software.
C. Integrated test facility.
D. Spreadsheet analysis.
Answer: B

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NO.5 When assessing the risk associated with an activity, an internal auditor should:
A. Determine how the risk should best be managed.
B. Provide assurance on the management of the risk.
C. Modify the risk management process based on risk exposures.
D. Design controls to mitigate the identified risks.
Answer: B

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NO.6 Which of the following procedures would provide the best evidence of the effectiveness of a
credit-granting function?
A. Observe the process.
B. Review the trend in receivables write-offs.
C. Ask the credit manager about the effectiveness of the function.
D. Check for evidence of credit approval on a sample of customer orders.
Answer: B

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NO.7 Which of the following situations might allow an employee to steal checks sent to an
organization and subsequently cash them?
A. Checks are not restrictively endorsed when received.
B. Only one signature is required on the organization's checks.
C. One employee handles both accounts receivable and purchase orders.
D. One employee handles both cash deposits and accounts payable.
Answer: A

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NO.8 Which of the following would be a red flag that indicates the possibility of inventory fraud?
I.The controller has assumed responsibility for approving all payments to certain vendors.
II.The controller has continuously delayed installation of a new accounts payable system, despite a
corporate directive to implement it.
III.Sales commissions are not consistent with the organization's increased levels of sales.
IV.Payments to certain vendors are supported by copies of receiving memos, rather than originals.
A. I and II only.
B. II and III only.
C. I, II, and IV only.
D. I, III, and IV only.
Answer: C

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Code d'Examen: IIA-CIA-Part3
Nom d'Examen: IIA (Certified Internal Auditor - Part 3 study guide with online review)
Questions et réponses: 1554 Q&As

Code d'Examen: IIA-CIA-Part2
Nom d'Examen: IIA (Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement)
Questions et réponses: 220 Q&As

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NO.1 The use of teams in total quality management (TQM) is important because:
A. Well-managed teams can be highly creative and are able to address complex problems better
than individuals can.
B. Teams are quicker to make decisions, thereby helping to reduce cycle time.
C. Employee motivation is higher for team members than for individual contributors.
D. The use of teams eliminates the need for supervision, thereby allowing a company to become
leaner and more profitable.
Answer: A

IIA examen   IIA-CIA-Part3   certification IIA-CIA-Part3
Explanation:
Teams can use the diverse knowledge and skills of all team members. Employee involvement means
training and empowering employees to harness their creativity for problem solving. Quality control
circles are used to obtain input from employees and to locate the best perspective on problem
solving.

NO.2 Which of the following is a characteristic of total quality management (TQM)?
A. Management by objectives.
B. On-the-job training by other workers.
C. Quality by final inspection.
D. Education and self-improvement.
Answer: D

IIA examen   IIA-CIA-Part3 examen   certification IIA-CIA-Part3   certification IIA-CIA-Part3   IIA-CIA-Part3 examen
Explanation:
TQM is the continuous pursuit of quality in every aspect of organizational activities. One of the
means of achieving this is through employee training and empowerment.

NO.3 Which of the following costs of quality is a failure cost?
A. Systems development costs.
B. Costs of inspecting in-process items.
C. Contract penalty for delivery of nonconforming goods.
D. Costs of quality circles.
Answer: C

IIA examen   IIA-CIA-Part3 examen   IIA-CIA-Part3
Explanation:
Failure costs are incurred after defective output has been removed from production. A contract
penalty for faulty goods is an example of an external failure cost.

NO.4 In which of the following organizational structures does total quality management (TQM) work
best?
A. Hierarchal.
B. Teams of people from the same specialty.
C. Teams of people from different specialties.
D. Specialists working individually.
Answer: C

IIA   IIA-CIA-Part3 examen   IIA-CIA-Part3   IIA-CIA-Part3 examen
Explanation:
TQM advocates replacement of the traditional hierarchal structure with teams of people from
different specialties. This change follows from TQM's emphasis on empowering employees and
teamwork. Employees should (1) have proper training, necessary information, and the best tools;
(2) be fully engaged in the decision process; and (3) receive fair compensation. If such empowered
employees are assembled in teams of individuals with the required skills, TQM theorists believe
they will be more effective than people performing their tasks separately in a rigid structure.

NO.5 All of the following are generally included in a cost-of-quality report except:
A. Warranty claims.
B. Design engineering.
C. Supplier evaluations.
D. Lost contribution margin.
Answer: D

IIA examen   IIA-CIA-Part3   certification IIA-CIA-Part3   IIA-CIA-Part3 examen
Explanation:
A cost-of-quality report includes most costs related to quality, specifically the costs of prevention,
appraisal, internal failure, and external failure.
11. Which of the following is not an appropriate measure of quality?
A. Market share.
B. Delivery performance.
C. Customer satisfaction.
D. Raw materials costs.
Answer: D

certification IIA   certification IIA-CIA-Part3   certification IIA-CIA-Part3   certification IIA-CIA-Part3   IIA-CIA-Part3
Explanation:
Emphasizing lower input costs may result in more defective output, and higher input costs may or
may not reflect the procurement of better raw materials. Financial measures are thus mostly
unsuitable for measuring quality.
12. One of the main reasons that implementation of a total quality management (TQM) program
works better through the use of teams is:
A. Teams are more efficient and help an organization reduce its staffing.
B. Employee motivation is always higher for team members than for individual contributors.
C. Teams are a natural vehicle for sharing ideas, which leads to process improvement.
D. The use of teams eliminates the need for supervision, thereby allowing a company to reduce
staffing.
Answer: C

certification IIA   IIA-CIA-Part3 examen   IIA-CIA-Part3 examen   IIA-CIA-Part3 examen
Explanation:
TQM promotes teamwork by modifying or eliminating traditional (and rigid) vertical hierarchies and
instead forming flexible groups of specialists. Quality circles, cross-functional teams, and
self-managed teams are typical formats. Teams are an excellent means of encouraging the sharing
of ideas and removing process improvement obstacles.
13. If a company is customer-centered, its customers are defined as:
A. Only people external to the company who have purchased something from the company.
B. Only people internal to the company who directly use its product.
C. Anyone external to the company and those internal who rely on its product to get their job done.
D. Everybody external to the company who is currently doing, or may in the future do, business with
the company.
Answer: C

IIA examen   certification IIA-CIA-Part3   certification IIA-CIA-Part3
Explanation:
One of the principles of total quality management (TQM) is customer orientation, whether the
customer is internal or external. An internal customer is a member of the organization who relies on
another member's work to accomplish his/her task.
14. Management of a company is attempting to build a reputation as a world-class manufacturer
of quality products. Which of the following measures would not be used by the firm to measure
quality?
A. The percentage of shipments returned by customers because of poor quality.
B. The number of parts shipped per day.
C. The number of defective parts per million.
D. The percentage of products passing quality tests the firsttime
Answer: B

IIA examen   certification IIA-CIA-Part3   certification IIA-CIA-Part3   IIA-CIA-Part3 examen
Explanation:
The number of parts shipped per day would most likely be used as a measure of the effectiveness
and efficiency of shipping procedures, not the quality of the product. This measure does not
consider how many of the parts are defective.
15. Quality costing is similar in service and manufacturing organizations. Nevertheless, the
differences
between these organizations have certain implications for quality management. Thus,
A. Direct labor costs are usually a higher percentage of total costs in manufacturing organizations.
B. External failure costs are relatively greater in service organizations.
C. Quality improvements resulting in more efficient use of labor time are more likely to be accepted
by employees in service organizations.
D. Poor service is less likely to result in loss of customers than a faulty product.
Answer: B

certification IIA   IIA-CIA-Part3   IIA-CIA-Part3 examen   certification IIA-CIA-Part3   IIA-CIA-Part3   IIA-CIA-Part3 examen
Explanation:
External failure costs arise when problems occur after delivery. They occur because products or
services are nonconforming or otherwise do not satisfy customers. External failure costs in service
enterprises are even more important than in manufacturing environments. Faulty goods sometimes
maybe reworked or replaced to a customer's satisfaction, but poor service tends to result in a loss of
customers.
16. A means of limiting production delays caused by equipment breakdown and repair is to:
A. Schedule production based on capacity planning.
B. Plan maintenance activity based on an analysis of equipment repair work orders.
C. Pre-authorize equipment maintenance and overtime pay.
D. Establish a preventive maintenance program for all production equipment.
Answer: D

IIA   IIA-CIA-Part3   certification IIA-CIA-Part3   certification IIA-CIA-Part3   certification IIA-CIA-Part3
Explanation:
A preventive maintenance program reduces equipment breakdowns and repairs.
17. Under a total quality management (TQM) approach,
A. Measurement occurs throughout the process, and errors are caught and corrected at the source.
B. Quality control is performed by highly trained inspectors at the end of the production process.
C. Upper management assumes the primary responsibility for the quality of the products and
services.
D. A large number of suppliers are used in order to obtain the lowest possible prices.
Answer: A

IIA   IIA-CIA-Part3 examen   IIA-CIA-Part3 examen   certification IIA-CIA-Part3
Explanation:
TQM emphasizes quality as a basic organizational function. TQM is the continuous pursuit of quality
in every aspect of organizational activities. One of the basic principles of TQM is doing it right the
first time. Thus, errors should be caught and corrected at the source.
18. Which of the following is a key to successful total quality management (TQM)?
A. Training quality inspectors.
B. Focusing intensely on the customer.
C. Creating appropriate hierarchies to increase efficiency.
D. Establishing a well-defined quality standard, then focusing on meeting it.
Answer: B

certification IIA   certification IIA-CIA-Part3   IIA-CIA-Part3 examen   certification IIA-CIA-Part3
Explanation:
TQM emphasizes satisfaction of customers, both internal and external. TQM considers the supplier's
relationship with the customer, identifies customer needs, and recognizes that everyone in a
process is at some time a customer or supplier of someone else, either inside or outside of the
organization. Thus, TQM begins with external customer requirements, identifies internal
customer-supplier relationships and requirements, and establishes requirements for external
suppliers.
19. The four categories of costs associated with product quality costs are:
A. External failure, internal failure, prevention, and carrying.
B. External failure, internal failure, prevention, and appraisal.
C. External failure, internal failure, training, and appraisal.
D. Warranty, product liability, training, and appraisal.
Answer: B

IIA examen   certification IIA-CIA-Part3   certification IIA-CIA-Part3   certification IIA-CIA-Part3
Explanation:
Prevention costs are incurred to prevent defects. Appraisal costs are incurred to detect defective
output during and after the production process. Internal failure costs are associated with defective
output discovered before shipping. External failure costs are associated with defective output
discovered after it has reached the customer.
20. Statistical quality control often involves the use of control charts whose basic purpose is to:
A. Determine when accounting control procedures are not working.
B. Control labor costs in production operations.
C. Detect performance trends away from normal operations.
D. Monitor internal control applications of information technology.
Answer: C

IIA examen   IIA-CIA-Part3 examen   IIA-CIA-Part3 examen
Explanation:
Statistical control charts are graphic aids for monitoring the status of any process subject to random
variations. The chart consists of three horizontal lines plotted on a horizontal time scale. The vertical
scale represents the appropriate quantitative measure. The center line represents the average range
or overall mean for the process being controlled. The other two lines are the upper control limit and
the lower control limit. The processes are measured periodically, and the values are plotted on the
chart. If the value falls within the control limits, no action is taken. If the value falls outside the limits,
the process is considered "out of control," and an investigation is made for possible corrective
action. Another advantage of the chart is that it makes trends visible.

NO.6 Focusing on customers, promoting innovation, learning new philosophies, driving out fear, and
providing extensive training are all elements of a major change in organizations. These elements are
aimed primarily at:
A. Copying leading organizations to better compete with them.
B. Focusing on the total quality of products and services.
C. Being efficient and effective at the same time, in order to indirectly affect profits.
D. Managing costs of products and services better, in order to become the low-cost provider.
Answer: B

IIA   certification IIA-CIA-Part3   certification IIA-CIA-Part3
Explanation:
TQM is a comprehensive approach to quality. It treats the pursuit of quality as a basic organizational
function that is as important as production or marketing. TQM is the continuous pursuit of quality in
every aspect of organizational activities through (1) a philosophy of doing it right the first time; (2)
employee training and empowerment; (3) promotion of teamwork; (4) improvement of processes;
and (5) attention to satisfaction of customers, both internal and external. TQM emphasizes the
supplier's relationship with the customer, identifies customer needs, and recognizes that everyone
in a process is at some time a customer or supplier of someone else, either inside or outside of the
organization.

NO.7 Which statement best describes total quality management (TQM)?
A. TQM emphasizes reducing the cost of inspection.
B. TQM emphasizes better statistical quality control techniques.
C. TQM emphasizes doing each job right the first time.
D. TQM emphasizes encouraging cross-functional teamwork.
Answer: C

certification IIA   certification IIA-CIA-Part3   IIA-CIA-Part3 examen
Explanation:
TQM establishes quality as an organizational objective and views it as a major component of the
organization's service to its customers. It emphasizes employee training and commitment,
productservice design and production, and customer service. Ordinarily, the quality of a product or
service is as important to customers as cost and timeliness. Superior product quality is not merely
the result of more inspection, better statistical quality control, and cross-functional teamwork.
Manufactures must make fundamental changes in the way they produce products and do each job
right the first time.

NO.8 A company with many branch stores has decided to use its best-performing store as a
benchmark organization for the purpose of analyzing the accuracy and reliability of branch store
financial reporting.
Which one of the following is the most likely measure to be included in a financial benchmark?
A. High turnover of employees.
B. High level of employee participation in setting budgets.
C. High amount of bad debt write-offs.
D. High number of suppliers.
Answer: C

certification IIA   IIA-CIA-Part3 examen   IIA-CIA-Part3   certification IIA-CIA-Part3   IIA-CIA-Part3 examen   certification IIA-CIA-Part3
Explanation:
Internal benchmarking is the application of best practices in one part of the organization (e.g., a
high-performing branch store) to its other parts (other branches). This process requires, among
other things, use of quantitative and qualitative measures. A key indicator for financial performance
measurement is the amount of bad debt write-offs. A high level of bad debt write-offs could
indicate fraud, which would compromise the accuracy and reliability of financial reports. Bad debt
write-offs may result from recording fictitious sales.

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Code d'Examen: IIA-CFSA
Nom d'Examen: IIA (Certified Financial Services Auditor)
Questions et réponses: 511 Q&As

Code d'Examen: IIA-CCSA
Nom d'Examen: IIA (Certification in Control Self-Assessment)
Questions et réponses: 270 Q&As

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NO.1 Which of the following is Correct?
A. In traditional approach, reporting was done by work teams and in control selfassessment
approach it is done by auditors.
B. In traditional approach, reporting was done by auditors and in control self-assessment approach
it is done by work teams.
C. In traditional approach, setting business objectives were done by auditors and in control
self-assessment approach it is done by management.
D. In traditional approach, accessing risks were done by auditors and in control selfassessment
approach it is also done by auditors.
Answer: B

IIA examen   certification IIA-CCSA   certification IIA-CCSA   IIA-CCSA   certification IIA-CCSA

NO.2 The purpose of Control self-assessment is:
A. to make analysis through interviews
B. to find report issued by auditors
C. through which internal control effectiveness is examined and assessed
D. to focus on policies and procedures that are strategy compliance
Answer: C

IIA   certification IIA-CCSA   IIA-CCSA examen   IIA-CCSA examen

NO.3 When internal auditors establishes trust and thus provides the basis for reliance on their
judgment, this refers to:
A. Veracity
B. Authenticity
C. Integrity
D. Accuracy
Answer: C

certification IIA   IIA-CCSA examen   IIA-CCSA   certification IIA-CCSA

NO.4 The entire objectives-risks-controls infrastructures of an organization are subject to greater
monitoring and continuous improvements due to:
A. Accountability for control
B. Measuring methodology
C. Evaluation methodology
D. Self-assessment methodology
Answer: D

IIA   certification IIA-CCSA   IIA-CCSA examen

NO.5 Principles relevant to profession of internal auditing and rules of conduct that describe their
behaviors are the components of:
A. Auditing Reviews
B. Internal Auditing Profession
C. Auditing Standards
D. Institute of Internal Auditors
Answer: D

IIA   IIA-CCSA examen   certification IIA-CCSA   certification IIA-CCSA

NO.6 Which of the following is Correct?
A. Internal auditing is an independent, objective assurance and consulting activity designed to add
value and improve an organization's operations.
B. Take guidelines to analyst conflicts of internal auditing.
C. Required orientation and continuing education regarding audits.
D. Assets are safeguards for internal audits.
Answer: A

certification IIA   certification IIA-CCSA   certification IIA-CCSA   IIA-CCSA

NO.7 In traditional approach, objectives used were of management's and in control selfassessment
approach it is of work teams'.
A. True
B. False
Answer: B

IIA examen   IIA-CCSA examen   IIA-CCSA examen   certification IIA-CCSA   certification IIA-CCSA

NO.8 A methodology that can be used by managers and internal auditors to assess the adequacy of
an organization's risk management and control processes is called:
A. Control self-assessment
B. Control certifications
C. Managerial control
D. Risk control
Answer: A

IIA   IIA-CCSA examen   IIA-CCSA   IIA-CCSA   IIA-CCSA examen

IIA meilleur examen IIA-CIA-Part1, questions et réponses

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Code d'Examen: IIA-CIA-Part1
Nom d'Examen: IIA (Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control)
Questions et réponses: 209 Q&As

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NO.1 If an internal auditor discloses confidential information in response to a lawsuit, the internal
auditor has violated:
A. The IIA Code of Ethics.
B. The Standards.
C. Both the IIA Code of Ethics and the Standards.
D. Neither the IIA Code of Ethics nor the Standards.
Answer: D

IIA   IIA-CIA-Part1   IIA-CIA-Part1   certification IIA-CIA-Part1   IIA-CIA-Part1

NO.2 Human resources and payroll are separate departments. Which of the following combinations
would provide the best segregation of duties?
A. Human resources personnel add employees, payroll personnel process hours, and human
resources personnel deliver paychecks to employees.
B. Human resources personnel add employees, review and submit payroll hours to the payroll
department for processing, and deliver paychecks to employees.
C. Human resources personnel add employees, and payroll personnel process hours and enter
employee bank account numbers. Paychecks are automatically deposited in the employee's bank
account.
D. Payroll personnel add employees and enter employee bank account numbers but process hours
only as approved by the human resources department. Paychecks are automatically deposited in the
employee's bank account.
Answer: C

IIA examen   certification IIA-CIA-Part1   IIA-CIA-Part1   IIA-CIA-Part1

NO.3 Which of the following is not an appropriate role for internal auditors after a disaster occurs?
A. Monitor the effectiveness of the recovery and control of operations.
B. Correct deficiencies of the entity's business continuity plan.
C. Recommend future improvements to the entity's business continuity plan.
D. Assist in the identification of lessons learned from the disaster and the recovery operations.
Answer: B

IIA   IIA-CIA-Part1   IIA-CIA-Part1   IIA-CIA-Part1

NO.4 An internal auditor is reviewing a new automated human resources system. The system
contains a table of pay rates which are matched to the employee job classifications. The best control
to ensure that the table is updated correctly for only valid pay changes would be to:
A. Limit access to the data table to management and line supervisors who have the authority to
determine pay rates.
B. Require a supervisor in the department, who does not have the ability to change the table, to
compare the changes to a signed management authorization.
C. Ensure that adequate edit and reasonableness checks are built into the automated system.
D. Require that all pay changes be signed by the employee to verify that the change goes to a bona
fide employee.
Answer: B

IIA   IIA-CIA-Part1 examen   IIA-CIA-Part1 examen   IIA-CIA-Part1 examen

NO.5 According to the International Professional Practices Framework, internal auditors should
possess which of the following competencies?
I.Proficiency in applying internal auditing standards, procedures, and techniques.
II.Proficiency in accounting principles and techniques.
III.An understanding of management principles.
IV.An understanding of the fundamentals of economics, commercial law, taxation, finance, and
quantitative methods.
A. I only.
B. II only.
C. I and III only.
D. I, III, and IV only.
Answer: D

IIA   certification IIA-CIA-Part1   certification IIA-CIA-Part1   IIA-CIA-Part1

NO.6 Which of the following factors affects the control risk of a company?
A. Potential problems like technological obsolescence.
B. Unusual pressures on management.
C. Complex accounts that require expert valuations.
D. Segregation of duties.
Answer: D

certification IIA   IIA-CIA-Part1   IIA-CIA-Part1

NO.7 Which of the following lists the audit activities in the order in which they would generally be
completed during a preliminary survey?
I.Write detailed audit procedures.
II.Identify client objectives, goals, and standards.
III.Identify risks and controls intended to prevent associated losses.
IV.Determine relevant engagement objectives.
A. II, I, IV, III.
B. II, III, IV, I.
C. III, IV, II, I.
D. II, IV, I, III.
Answer: B

IIA   IIA-CIA-Part1 examen   certification IIA-CIA-Part1   certification IIA-CIA-Part1

NO.8 During the planning phase of an audit of suspected overbilling on contracts for security
services, an auditor should perform all of the following except:
A. Interviewing an official of the security services company to determine the cause of recent
increases in billings for services.
B. Interviewing the manager who requested the audit engagement.
C. Obtaining a copy of the contract between the two organizations.
D. Preparing an engagement program.
Answer: A

IIA   IIA-CIA-Part1 examen   IIA-CIA-Part1   IIA-CIA-Part1

NO.9 An auditor plans to analyze customer satisfaction, including: (1) customer complaints
recorded by the customer service department during the last three months; (2) merchandise
returned in the last three months; and (3) responses to a survey of customers who made purchases
in the last three months. Which of the following statements regarding this audit approach is correct?
A. Although useful, such an analysis does not address any risk factors.
B. The survey would not consider customers who did not make purchases in the last three months.
C. Steps 1 and 2 of the analysis are not necessary or cost-effective if the customer survey is
comprehensive.
D. Analysis of three months' activity would not evaluate customer satisfaction.
Answer: B

IIA   IIA-CIA-Part1   IIA-CIA-Part1 examen   IIA-CIA-Part1   certification IIA-CIA-Part1

NO.10 According to the International Professional Practices Framework, which of the following is the
appropriate division of responsibilities for the coordination of internal and external audit efforts?
I. Oversight of Work Coordination of Activities Chief audit executive Senior management
II. Board Chief audit executive
III. Chief financial officer
Chief audit executive
IV. Board
Chief financial officer
A. I
B. II.
C. III.
D. IV.
Answer: B

certification IIA   certification IIA-CIA-Part1   certification IIA-CIA-Part1

NO.11 The top three sales representatives for a company consistently include non-allowable charges
on their expense reports. Line management is reluctant to deny reimbursement of the charges for
fear of losing the sales representatives. This situation has the greatest negative impact on which of
the following internal control components?
A. Monitoring.
B. Control environment.
C. Information and communication.
D. Control activities.
Answer: B

IIA examen   IIA-CIA-Part1   IIA-CIA-Part1 examen

NO.12 A high-volume retailer of consumer goods has used point-of-sale data to record sales and
update inventory records for several years. When price changes are scheduled, corporate
headquarters downloads a price change file to a computer server system at each store. Each store's
assistant manager is responsible for checking the server for downloads and running the program
that updates the store's price file at the authorized price update time. In comparison with having
headquarters initiate the price update centrally, this approach to price updating will most likely:
A. Decrease the risk that customers will be undercharged consistently for sales items.
B. Decrease the risk that item prices will sometimes be inaccurate.
C. Increase the risk that customers will be undercharged consistently for sales items.
D. Increase the risk that item prices will sometimes be inaccurate.
Answer: D

certification IIA   IIA-CIA-Part1   IIA-CIA-Part1

NO.13 According to the Standards, the organizational status of the internal audit activity:
A. Must be sufficient to permit the accomplishment of its audit responsibilities.
B. Is best when the reporting relationship is direct to the board of directors.
C. Requires the board's annual approval of the audit schedules, plans, and budgets.
D. Is guaranteed when the charter specifically defines its independence.
Answer: A

IIA   IIA-CIA-Part1   IIA-CIA-Part1   IIA-CIA-Part1   IIA-CIA-Part1 examen

NO.14 Which of the following statements regarding segregation of duties is true?
A. When evaluating an organization's policy on segregation of duties, employee competence does
not need to be considered.
B. An organizational chart provides an accurate definition of segregation of duties.
C. A restrictive segregation-of-duties policy can help improve an organization's communication.
D. Policies on segregation of duties in information systems must recognize the difference between
logical and physical access to assets.
Answer: D

IIA examen   IIA-CIA-Part1   IIA-CIA-Part1 examen   IIA-CIA-Part1

NO.15 Which of the following is an appropriate role for the board in governance?
A. Preparing written organizational policies that relate to compliance with laws, regulations, ethics,
and conflicts of interest.
B. Ensuring that financial statements are understandable, transparent, and reliable.
C. Assisting the internal audit activity in performing annual reviews of governance.
D. Working with the organization's attorneys to develop a strategy regarding current litigation,
pending litigation, or regulatory proceedings governance.
Answer: B

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Code d'Examen: IIA-CCSA
Nom d'Examen: IIA (Certification in Control Self-Assessment)
Questions et réponses: 270 Q&As

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NO.1 To disclose all material facts known to internal auditors that if not disclosed, may distort the
reporting of activities under review, this one of the rules of:
A. Objectivity
B. Integrity
C. Confidentiality
D. Expert judgment
Answer: A

IIA examen   certification IIA-CCSA   IIA-CCSA   IIA-CCSA   certification IIA-CCSA

NO.2 Competency refers to:
A. External auditors apply the knowledge, skills and experience needed in the performance of
internal auditing services.
B. Internal auditors apply the knowledge, skills and experience needed in the performance of
internal auditing services.
C. Reduce or prevent manufacturing defects
D. Provide information about the process capability and maturity with standards.
Answer: B

IIA examen   certification IIA-CCSA   IIA-CCSA examen   IIA-CCSA

NO.3 When internal auditors establishes trust and thus provides the basis for reliance on their
judgment, this refers to:
A. Veracity
B. Authenticity
C. Integrity
D. Accuracy
Answer: C

IIA   IIA-CCSA examen   certification IIA-CCSA   IIA-CCSA

NO.4 The entire objectives-risks-controls infrastructures of an organization are subject to greater
monitoring and continuous improvements due to:
A. Accountability for control
B. Measuring methodology
C. Evaluation methodology
D. Self-assessment methodology
Answer: D

IIA   IIA-CCSA   certification IIA-CCSA   IIA-CCSA

NO.5 The purpose of Control self-assessment is:
A. to make analysis through interviews
B. to find report issued by auditors
C. through which internal control effectiveness is examined and assessed
D. to focus on policies and procedures that are strategy compliance
Answer: C

certification IIA   IIA-CCSA examen   IIA-CCSA examen   IIA-CCSA examen   IIA-CCSA

NO.6 A methodology that can be used by managers and internal auditors to assess the adequacy of
an organization's risk management and control processes is called:
A. Control self-assessment
B. Control certifications
C. Managerial control
D. Risk control
Answer: A

IIA   certification IIA-CCSA   IIA-CCSA examen   IIA-CCSA

NO.7 In traditional approach, objectives used were of management's and in control selfassessment
approach it is of work teams'.
A. True
B. False
Answer: B

IIA   IIA-CCSA   IIA-CCSA   IIA-CCSA

NO.8 Which of the following is Correct?
A. Internal audit can focus on validating the evaluation conclusions produced by controlself
assessment.
B. controlling can focus on validating the evaluation conclusions produced by controlself assessment.
C. Internal audit can focus on resource and budgetary produced by control-self assessment.
D. Internal audit can focus on better risk assessment produced by control-self assessment.
Answer: A

IIA   certification IIA-CCSA   IIA-CCSA   certification IIA-CCSA

NO.9 Internal auditors have which following four principles to uphold and apply.
A. Integrity, Objectivity, Control and Confidentiality
B. Integrity, Objectivity, Confidentiality and Competency
C. Reliability, Objectivity, Timeliness and Competency
D. Integrity, Objectivity, Discretion and Expertise
Answer: B

IIA   IIA-CCSA examen   certification IIA-CCSA   IIA-CCSA   IIA-CCSA

NO.10 Principles relevant to profession of internal auditing and rules of conduct that describe their
behaviors are the components of:
A. Auditing Reviews
B. Internal Auditing Profession
C. Auditing Standards
D. Institute of Internal Auditors
Answer: D

IIA   certification IIA-CCSA   IIA-CCSA   IIA-CCSA   IIA-CCSA

NO.11 Which of the following is NOT the rule of integrity?
A. Perform duty with honesty and responsibility.
B. Observe law and make disclosures expected by law.
C. Knowingly engage in acts that are discreditable to the organization.
D. Respect to and contribute to the legitimate objectives of the organization.
Answer: C

IIA   IIA-CCSA   IIA-CCSA examen

NO.12 In traditional approach, evaluating risks and controls were done by auditors and in control
self-assessment approach it is done by work teams.
A. True
B. False
Answer: A

IIA examen   certification IIA-CCSA   certification IIA-CCSA   IIA-CCSA

NO.13 Which of the following is Correct?
A. In traditional approach, reporting was done by work teams and in control selfassessment
approach it is done by auditors.
B. In traditional approach, reporting was done by auditors and in control self-assessment approach
it is done by work teams.
C. In traditional approach, setting business objectives were done by auditors and in control
self-assessment approach it is done by management.
D. In traditional approach, accessing risks were done by auditors and in control selfassessment
approach it is also done by auditors.
Answer: B

IIA   IIA-CCSA   IIA-CCSA examen   IIA-CCSA examen

NO.14 Which of the following is NOT the purpose of an organization that uses self-assessment to
have a formal, documented process that allows management and work teams to participate in a
structured manner?
A. Identifying risk factors and significant exposures.
B. Accessing the control processes that do not mitigate or manage those risks.
C. Developing action plans to reduce risks to acceptable levels.
D. Determining the likelihood of, or assisting in, the achievement of business objectives.
Answer: B

IIA   IIA-CCSA   IIA-CCSA   IIA-CCSA   IIA-CCSA

NO.15 Which of the following is Correct?
A. Internal auditing is an independent, objective assurance and consulting activity designed to add
value and improve an organization's operations.
B. Take guidelines to analyst conflicts of internal auditing.
C. Required orientation and continuing education regarding audits.
D. Assets are safeguards for internal audits.
Answer: A

IIA   IIA-CCSA   IIA-CCSA   certification IIA-CCSA

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Code d'Examen: IIA-CFSA
Nom d'Examen: IIA (Certified Financial Services Auditor)
Questions et réponses: 511 Q&As

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NO.1 All these statements elaborate purpose of standards EXCEPT:
A. Foster improved organizational processes and operations
B. Establish the basis for the evaluation of internal audit performance
C. Subvert the framework for performing and promoting broad range of value-added internal audit
activities.
D. Delineate basic principles that represent the practice of internal auditing as it should be
Answer: C

IIA   certification IIA-CFSA   IIA-CFSA   certification IIA-CFSA   certification IIA-CFSA

NO.2 Reasonable assurance relates to the:
A. Audit planning process
B. Scope of the internal audit
C. End of the audit process
D. Whole audit process
Answer: D

IIA examen   IIA-CFSA   IIA-CFSA   IIA-CFSA examen

NO.3 All of the following phrases are used to express the auditor's opinion EXCEPT:
A. Give a true and fair view
B. Present fairly, in all material respects
C. Timely and consistent opinion
D. Comprehensible and realistic view
Answer: C

IIA   IIA-CFSA   IIA-CFSA examen

NO.4 The auditor should plan an audit with an attitude of:
A. Professional competence
B. Professional skepticism
C. Subject awareness
D. Opinion sharing
Answer: B

certification IIA   IIA-CFSA   IIA-CFSA

NO.5 While performing consulting services internal auditors should specifically maintain:
A. Proficiency level
B. Objectivity
C. Competence
D. Confidentiality
Answer: B

IIA   IIA-CFSA   IIA-CFSA

NO.6 IIA's code of ethics applies to __________ that provide internal auditing services:
A. Individuals
B. Entities
C. Individuals and entities
D. Individuals, entities and indirect authorities
Answer: C

IIA   certification IIA-CFSA   certification IIA-CFSA

NO.7 There are multiple sets of attribute and performance standards:
A. False
B. True
C. True- In specific conditions
D. False- In specific conditions
Answer: A

IIA   IIA-CFSA examen   IIA-CFSA examen   IIA-CFSA   IIA-CFSA

NO.8 Nature of internal audit activities and quality criteria against which the performance of these
services can be evaluated is best portrayed by:
A. Performance Standards
B. Attribute Standards
C. Implementation Standards
D. Evaluation Standards
Answer: A

certification IIA   IIA-CFSA   IIA-CFSA   certification IIA-CFSA

NO.9 Which of the following statements is NOT related to competency principle of internal auditing?
Internal auditors:
A. Shall continually improve their proficiency and effectiveness and quality of their services
B. Shall perform internal auditing services in accordance with the standards for the professional
practice of internal auditing
C. Shall engage only in those services for which they have the necessary knowledge, skills and
experience
D. Shall disclose all material facts known to them that, if not disclosed, may distort the reporting of
activities under review
Answer: D

IIA   certification IIA-CFSA   IIA-CFSA examen

NO.10 Which of the following situation would not impair audit objectivity?
A. An auditor is assigned to audit a business function that the auditor was responsible for nine
months ago
B. An individual temporarily assigned to the internal audit activity because of the individual'sexpert
knowledge in a particular business function assigned to audit an activity that theindividual was
responsible for just prior to transferring to the internal audit activity
C. An auditor is assigned to perform a post-implementation review on a system for which the
auditor participated in the design process
D. An auditor is assigned to perform a post-implementation review on a system for which the
auditor performed a procedure review and made control recommendations prior to the system's
implementation
Answer: D

IIA   IIA-CFSA   certification IIA-CFSA

NO.11 Which of the following is a limitation in an audit that affects auditors' ability to detect
material misstatements?
A. Scope of an audit
B. The use of testing
C. Over- generalization
D. Unidentifiable risks
Answer: B

IIA examen   IIA-CFSA   IIA-CFSA examen

NO.12 "Internal auditors make a balanced assessment of all the relevant circumstances and are not
unduly influenced by their own interests or by others in forming judgments." This statement best
explains one of the following principles:
A. Competency
B. Confidentiality
C. Objectivity
D. Integrity
Answer: C

IIA examen   IIA-CFSA examen   IIA-CFSA   IIA-CFSA

NO.13 Internal auditors, engaging in activities that are illegal and discreditable to the profession of
internal auditing or the organization, violate which of the following principles:
A. Objectivity
B. Awareness
C. Integrity
D. Competence
Answer: C

IIA   IIA-CFSA   certification IIA-CFSA   certification IIA-CFSA   IIA-CFSA   IIA-CFSA

NO.14 Internal auditing:
A. Is an independent, objective assurance and consulting activity designed to add value and improve
anorganization's operations
B. Is an independent, performance measurement and consulting activity designed to addValue and
improve an organization's operations
C. Helps an organization accomplish objectives by bringing a systematic, disciplinedApproach to
evaluate but rarely improve the effectiveness of risk management, control and governance
D. Helps an organization accomplish objectives by bringing a targeted, disciplined approach to
evaluate but rarely improve the effectiveness of risk management, control and governance
Answer: A

IIA   IIA-CFSA   IIA-CFSA   certification IIA-CFSA

NO.15 Internal auditors are expected to uphold the following principles:
A. Integrity, objectivity, competency
B. Integrity, objectivity, confidentiality, and competency
C. Integrity, objectivity, awareness and competency
D. Integrity, objectivity, entirety
Answer: B

IIA   certification IIA-CFSA   IIA-CFSA   IIA-CFSA   certification IIA-CFSA

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Code d'Examen: IIA-CIA-Part1
Nom d'Examen: IIA (Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control)
Questions et réponses: 209 Q&As

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NO.1 Which of the following factors affects the control risk of a company?
A. Potential problems like technological obsolescence.
B. Unusual pressures on management.
C. Complex accounts that require expert valuations.
D. Segregation of duties.
Answer: D

IIA   IIA-CIA-Part1 examen   IIA-CIA-Part1 examen

NO.2 During the planning phase of an audit of suspected overbilling on contracts for security
services, an auditor should perform all of the following except:
A. Interviewing an official of the security services company to determine the cause of recent
increases in billings for services.
B. Interviewing the manager who requested the audit engagement.
C. Obtaining a copy of the contract between the two organizations.
D. Preparing an engagement program.
Answer: A

IIA examen   certification IIA-CIA-Part1   IIA-CIA-Part1   IIA-CIA-Part1 examen   certification IIA-CIA-Part1   IIA-CIA-Part1 examen

NO.3 Which of the following lists the audit activities in the order in which they would generally be
completed during a preliminary survey?
I.Write detailed audit procedures.
II.Identify client objectives, goals, and standards.
III.Identify risks and controls intended to prevent associated losses.
IV.Determine relevant engagement objectives.
A. II, I, IV, III.
B. II, III, IV, I.
C. III, IV, II, I.
D. II, IV, I, III.
Answer: B

certification IIA   certification IIA-CIA-Part1   IIA-CIA-Part1   IIA-CIA-Part1

NO.4 An internal auditor is reviewing a new automated human resources system. The system
contains a table of pay rates which are matched to the employee job classifications. The best control
to ensure that the table is updated correctly for only valid pay changes would be to:
A. Limit access to the data table to management and line supervisors who have the authority to
determine pay rates.
B. Require a supervisor in the department, who does not have the ability to change the table, to
compare the changes to a signed management authorization.
C. Ensure that adequate edit and reasonableness checks are built into the automated system.
D. Require that all pay changes be signed by the employee to verify that the change goes to a bona
fide employee.
Answer: B

IIA examen   certification IIA-CIA-Part1   IIA-CIA-Part1

NO.5 The top three sales representatives for a company consistently include non-allowable charges
on their expense reports. Line management is reluctant to deny reimbursement of the charges for
fear of losing the sales representatives. This situation has the greatest negative impact on which of
the following internal control components?
A. Monitoring.
B. Control environment.
C. Information and communication.
D. Control activities.
Answer: B

IIA examen   IIA-CIA-Part1   IIA-CIA-Part1

NO.6 A high-volume retailer of consumer goods has used point-of-sale data to record sales and
update inventory records for several years. When price changes are scheduled, corporate
headquarters downloads a price change file to a computer server system at each store. Each store's
assistant manager is responsible for checking the server for downloads and running the program
that updates the store's price file at the authorized price update time. In comparison with having
headquarters initiate the price update centrally, this approach to price updating will most likely:
A. Decrease the risk that customers will be undercharged consistently for sales items.
B. Decrease the risk that item prices will sometimes be inaccurate.
C. Increase the risk that customers will be undercharged consistently for sales items.
D. Increase the risk that item prices will sometimes be inaccurate.
Answer: D

certification IIA   IIA-CIA-Part1   IIA-CIA-Part1 examen   IIA-CIA-Part1

NO.7 According to the International Professional Practices Framework, which of the following is the
appropriate division of responsibilities for the coordination of internal and external audit efforts?
I. Oversight of Work Coordination of Activities Chief audit executive Senior management
II. Board Chief audit executive
III. Chief financial officer
Chief audit executive
IV. Board
Chief financial officer
A. I
B. II.
C. III.
D. IV.
Answer: B

certification IIA   IIA-CIA-Part1   IIA-CIA-Part1   IIA-CIA-Part1   IIA-CIA-Part1

NO.8 An auditor plans to analyze customer satisfaction, including: (1) customer complaints
recorded by the customer service department during the last three months; (2) merchandise
returned in the last three months; and (3) responses to a survey of customers who made purchases
in the last three months. Which of the following statements regarding this audit approach is correct?
A. Although useful, such an analysis does not address any risk factors.
B. The survey would not consider customers who did not make purchases in the last three months.
C. Steps 1 and 2 of the analysis are not necessary or cost-effective if the customer survey is
comprehensive.
D. Analysis of three months' activity would not evaluate customer satisfaction.
Answer: B

certification IIA   IIA-CIA-Part1 examen   IIA-CIA-Part1   certification IIA-CIA-Part1   IIA-CIA-Part1

NO.9 Human resources and payroll are separate departments. Which of the following combinations
would provide the best segregation of duties?
A. Human resources personnel add employees, payroll personnel process hours, and human
resources personnel deliver paychecks to employees.
B. Human resources personnel add employees, review and submit payroll hours to the payroll
department for processing, and deliver paychecks to employees.
C. Human resources personnel add employees, and payroll personnel process hours and enter
employee bank account numbers. Paychecks are automatically deposited in the employee's bank
account.
D. Payroll personnel add employees and enter employee bank account numbers but process hours
only as approved by the human resources department. Paychecks are automatically deposited in the
employee's bank account.
Answer: C

certification IIA   certification IIA-CIA-Part1   IIA-CIA-Part1 examen

NO.10 If an internal auditor discloses confidential information in response to a lawsuit, the internal
auditor has violated:
A. The IIA Code of Ethics.
B. The Standards.
C. Both the IIA Code of Ethics and the Standards.
D. Neither the IIA Code of Ethics nor the Standards.
Answer: D

IIA   IIA-CIA-Part1   IIA-CIA-Part1   IIA-CIA-Part1 examen

NO.11 Which of the following statements regarding segregation of duties is true?
A. When evaluating an organization's policy on segregation of duties, employee competence does
not need to be considered.
B. An organizational chart provides an accurate definition of segregation of duties.
C. A restrictive segregation-of-duties policy can help improve an organization's communication.
D. Policies on segregation of duties in information systems must recognize the difference between
logical and physical access to assets.
Answer: D

IIA   IIA-CIA-Part1 examen   IIA-CIA-Part1

NO.12 Which of the following is an appropriate role for the board in governance?
A. Preparing written organizational policies that relate to compliance with laws, regulations, ethics,
and conflicts of interest.
B. Ensuring that financial statements are understandable, transparent, and reliable.
C. Assisting the internal audit activity in performing annual reviews of governance.
D. Working with the organization's attorneys to develop a strategy regarding current litigation,
pending litigation, or regulatory proceedings governance.
Answer: B

IIA examen   certification IIA-CIA-Part1   certification IIA-CIA-Part1

NO.13 According to the International Professional Practices Framework, internal auditors should
possess which of the following competencies?
I.Proficiency in applying internal auditing standards, procedures, and techniques.
II.Proficiency in accounting principles and techniques.
III.An understanding of management principles.
IV.An understanding of the fundamentals of economics, commercial law, taxation, finance, and
quantitative methods.
A. I only.
B. II only.
C. I and III only.
D. I, III, and IV only.
Answer: D

IIA   IIA-CIA-Part1   IIA-CIA-Part1 examen   IIA-CIA-Part1

NO.14 According to the Standards, the organizational status of the internal audit activity:
A. Must be sufficient to permit the accomplishment of its audit responsibilities.
B. Is best when the reporting relationship is direct to the board of directors.
C. Requires the board's annual approval of the audit schedules, plans, and budgets.
D. Is guaranteed when the charter specifically defines its independence.
Answer: A

IIA examen   certification IIA-CIA-Part1   IIA-CIA-Part1   certification IIA-CIA-Part1

NO.15 Which of the following is not an appropriate role for internal auditors after a disaster occurs?
A. Monitor the effectiveness of the recovery and control of operations.
B. Correct deficiencies of the entity's business continuity plan.
C. Recommend future improvements to the entity's business continuity plan.
D. Assist in the identification of lessons learned from the disaster and the recovery operations.
Answer: B

IIA   IIA-CIA-Part1   IIA-CIA-Part1   IIA-CIA-Part1   certification IIA-CIA-Part1

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