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IIA Internal Audit Practitioner Sample Questions (Q88-Q93):

NEW QUESTION # 88
According to IIA guidance, which one of the following hiring strategies is most appropriate to fill internal audit positions?

A. Hire the required number of internal auditors to accomplish the audit plan
B. Recruit candidates to fulfill the skills requirement of the internal audit activity
C. Assess each candidate's competency for an upcoming audit

Answer: B

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Skills-Based Recruitment: Internal audit activities require diverse skills to handle complex audits.
Recruiting candidates based on the skills needed ensures the internal audit activity can fulfill its mandate effectively.

NEW QUESTION # 89
Which of the following conditions would threaten an internal auditor's objectivity?

A. Providing consulting services over the activity where the internal auditor was employed two years prior.
B. Providing assurance services over the activity where the internal auditor was employed 10 months prior.
C. Using knowledge that the internal auditor gained in his previous position to update systems and controls descriptions.

Answer: B

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 1120 - Individual Objectivity: Internal auditors should avoid situations that impair their ability to provide unbiased assurance.
* Practice Advisory 1130.A1-1: Objectivity is impaired if auditors audit activities they previously managed within the last 12 months.
* Reasoning:
* Option Ais correct because the auditor's recent role in the audited area creates a conflict of interest and threatens objectivity.
* Option Bdoes not impair objectivity; leveraging prior knowledge is permissible if applied objectively.
* Option C(consulting services two years prior) does not impair objectivity due to theelapsed time.
* Mitigating Actions:
* Auditors with recent involvement in an audited area should disclose the conflict and be reassigned to preserve objectivity.

NEW QUESTION # 90
Which of the following statements is true with regard to the adequacy of a control design?

A. Regardless of the adequacy of control design, it is important to evaluate the operating effectiveness of all key controls to justify the integrity of the internal audit process.
B. Even if a control is effective, it may not achieve the control objective due to an inadequate design.
C. Control designs are considered adequate as long as secondary controls will effectively mitigatethe risk.

Answer: B

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2130 - Control: Internal auditors must assess both the adequacy of control design and the effectiveness of control operation.
* Reasoning:
* Option Bis correct because a poorly designed control, even if operating effectively, cannot achieve its objective due to inherent flaws in its structure or implementation.
* Option Aincorrectly suggests that operational testing overrides design inadequacies. Evaluating control design is essential before assessing operational effectiveness.
* Option Cis incorrect because reliance on secondary controls to mitigate risk does not compensate for an inadequate primary control design.
* Control Design Importance:
* Adequate design ensures that controls are appropriately structured to address specific risks, providing a strong foundation for effective operation.

NEW QUESTION # 91
What is the purpose of establishing engagement objectives during the planning phase of an internal audit?

A. To ensure that the work performed by other internal or external assurance providers is considered during audit planning.
B. To ensure that all auditors have a common understanding of the area being audited.
C. To ensure that audit procedures are designed to address the risks relevant to the area being audited.

Answer: C

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2210 - Engagement Objectives: Internal auditors must establish objectives for each engagement to align with the organization's goals and address identified risks.
* Reasoning:
* Option Ais correct because engagement objectives focus on ensuring audit procedures target and mitigate identified risks effectively.
* Option B(common understanding) is important for team alignment but is secondary to risk- focused objectives.
* Option C(considering work of other assurance providers) is part of planning but not the primary purpose of setting objectives.
* Importance of Objectives:
* Engagement objectives drive the audit's focus, ensuring that procedures are purposeful and tailored to mitigate relevant risks.

NEW QUESTION # 92
A senior police officer was in charge of the cash fund used for undercover operations. In this situation, which of the following would likely be considered a red flag?

A. The officer has no professional qualifications.
B. The officer never speaks about the operations.
C. The officer appears to be living beyond his means.

Answer: C

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Living Beyond Means: This is a classic red flag for potential fraud. It suggests that the officer may be using unauthorized funds to support an extravagant lifestyle, particularly when they have access to a cash fund with limited oversight.

NEW QUESTION # 93
......

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IIA Internal Audit Practitioner Sample Questions (Q88-Q93):

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