IIA IIA-CIA-Part3 Actual Questions

Internal auditors perform reconciliation procedures to support an external audit of financial reporting.

Internal auditors perform a systems-focused analysis to review relevant controls.

Internal auditors perform a risk assessment to identify potential audit subjects as input for the annual internal audit plan

Internal auditors test IT general controls with regard to operating effectiveness versus design

Analyze Invoice payments just under individual authorization limits.

Analyze stratification of inventory adjustments by warehouse location.

Analyze inventory invoice amounts and compare with approved contract amounts.

Analyze differences discovered during duplicate payment testing

A flat structure results in lower operating and support costs than a hierarchical structure.

A flat structure results in a stable and very collaborative environment.

A flat structure enables field auditors to report to and learn from senior auditors.

A flat structure is more dynamic and offers more opportunities for advancement than a hierarchical structure.

Lack of coordination among different business units

Operational decisions are inconsistent with organizational goals

Suboptimal decision making

Duplication of business activities