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IIA Internal Audit Engagement Sample Questions (Q271-Q276):

NEW QUESTION # 271
Which of the following represents the best example of a strategic goal?

A. The organization aims to decrease the budget by 10%.
B. Ten rapid charging stations will be installed next year.
C. The organization will be carbon neutral within 5 years.
D. Customer satisfaction index has to be 90% each quarter.

Answer: C

Explanation:
Strategic goals are long-term, broad, and mission-driven.
* Options A, B, and C represent short-term operational or tactical goals.
* Option D (carbon neutrality in 5 years) represents a long-term strategic goal.

NEW QUESTION # 272
Which of the following statements is true regarding the communication of audit engagement observations?

A. Criteria, condition, cause, and effect must be communicated for material observations only
B. Criteria, condition, cause, and effect do not need to be communicated for insignificant observations with adequate compensating key controls.
C. Criteria, condition, cause, and effect must be communicated for all engagement observations.
D. Criteria, condition, cause, and effect must be communicated for material observations and significant deficiencies only

Answer: C

NEW QUESTION # 273
As part of an operational audit, an auditor compared records of current inventory with usage during the prior two-year period and determined that the spare parts inventory was excessive. What step should the auditor perform first?

A. Determine whether purchases were properly recorded.
B. Determine whether a clear policy exists for setting inventory limits.
C. Determine the effects of a stock-out on the organization's profitability.
D. Determine who approved the purchase orders for the spare parts.

Answer: B

NEW QUESTION # 274
An internal audit team was conducting an assurance engagement to review segregation of duties in the purchasing function. The internal auditors reviewed a sample of purchase orders from the past two year and discovered that 2 percent were signed by employees who were operating in a designated acting capacity due to employee absence. According to IIA guidance, which of the following attributes of information would most likely assist the auditor in deciding whether to report this finding?

A. Sufficiency
B. Relevance
C. Usefulness
D. Reliability

Answer: A

Explanation:
When deciding whether to report a finding, the sufficiency of the information is critical. Sufficiency refers to the quantity of information obtained to support audit conclusions and recommendations. In this case, the internal auditors need to ensure that the sample size and the evidence collected are adequate to demonstrate that the issue of employees signing purchase orders in a designated acting capacity due to employee absence is significant enough to report. Ensuring sufficiency helps validate that the finding is well-supported and justifies its inclusion in the audit report.
:
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard
2310 - Identifying Information

NEW QUESTION # 275
When presenting an observation m writing which or the Mowing is usually true regarding the level of detail provided?
1. The description of the observation in the final audit report contains more detail then the description m the engagement workpapers
2. The description of the observation m the engagement workpapers contains more detail than the descriptor n a preliminary observation document
3. A preliminary observation document contains more detail than tie observation description in the final audit report
4. A preliminary observation document contains more detail than tie observation description in the engagement workpapers

A. 3 and 4
B. 1 and 4
C. 2 and3
D. 1 and 2

Answer: C

NEW QUESTION # 276
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