IIA IIA IAP
Q: 1
During a travel expense audit engagement, the internal auditor discovered that the accounts payable
staff spend a significant amount of time previewing expense reports before the reports are sent to
managers for review and approval. The total of all expense reports during a year represents less than
1% of the organization’s total budget. Which of the following best supports the auditor’s
recommendation to reduce the level of reviews?
Options
Q: 2
An internal auditor discovers that a vendor had submitted invoices and was paid for services not
rendered. Which of the following controls is most appropriate to address this type of issue?
Options
Q: 3
Which of the following statements is true with regard to the adequacy of a control design?
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Q: 4
Duties in a purchasing system are segregated and performed by different people. One person orders
the goods, another person receives the goods, and another pays for the goods. This is an example of
which of the following controls?
Options
Q: 5
Which of the following statements is appropriate to include in a high-quality internal audit
engagement communication?
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Q: 6
Which of the following best demonstrates that appropriate and sufficient resources were allocated to
an audit engagement to achieve its objectives?
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Q: 7
Which of the following elements are typically included in an engagement work program?
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Q: 8
Which of the following statements best describes quality audit workpapers?
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Q: 9
An internal auditor wants to establish the reasonableness of the current period’s total payroll costs
for the finance department. She divides the actual monthly payroll cost by the number of employees
to derive an average cost per employee. Which of the following comparisons to this average cost
would be considered trend analysis?
Options
Q: 10
During a procurement process consulting engagement, the internal auditors reviewed contracts for
the hospital's supply of medicine. Which of the following would the internal auditors most likely
recommend to improve the effectiveness of the procurement process?
Options
Question 1 of 10
