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IIA Practice of Internal Auditing Sample Questions (Q322-Q327):

NEW QUESTION # 322
During the review of an organization's retail fraud deterrence program, an employee mentions that an expensive fraud surveillance information system is rarely used. The internal auditor concludes that additional staff are required to properly utilize the system to its full potential. According to IIA guidance, which criteria for evidence is most lacking to reach this conclusion?

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

Answer: A

Explanation:
In internal auditing, evidence must meet certain criteria to support conclusions and recommendations.
According to IIA guidance, evidence should be sufficient, reliable, relevant, and useful. In this scenario, the internal auditor concludes that additional staff are needed to fully utilize a fraud surveillance system based on an employee's statement. However, the conclusion may lack sufficient evidence to support it.
* IIA Standard 2310 - Identifying Information:
* This standard requires that internal auditors identify sufficient, reliable, relevant, and useful information to achieve the engagement's objectives. "Sufficiency" refers to the quantity of evidence necessary to convince an informed person of the validity of the auditor's findings and recommendations.
* Sufficiency of Evidence:
* The auditor's conclusion about the need for additional staff is based on a single employee's remark, which is not sufficient evidence. The auditor would need to gather more evidence, such as analyzing workload data, reviewing system logs, or assessing staff capacity, to support the conclusion fully.
* IIA Practice Advisory 2310-1:
* This advisory emphasizes the need for auditors to obtain enough factual evidence to support their findings. Relying solely on anecdotal evidence from one employee does not meet the standard for sufficiency.
* Option B (Reliability): Reliability refers to the accuracy and credibility of the evidence. The employee's statement might be credible but still insufficient in quantity.
* Option C (Relevancy): The employee's comment is relevant to the issue, but relevancy alone does not make the evidence sufficient.
* Option D (Usefulness): The information could be useful, but it lacks the sufficiency needed to justify the auditor's conclusion.
Detailed Explanation:Why Not Other Options?

NEW QUESTION # 323
Which of the following is a true statement regarding the use of flowcharts as an audit tool?

A. Flowcharts are typically not well suited to support information provided by a risk and control matrix.
B. Flowcharts are preferred to narratives, as they can provide much greater detail on the design and operation of a process.
C. Flowcharts describe process steps but cannot provide the level of detail needed to adequately assess the design of the process.
D. Flowcharts are best applied to linear process flows but cannot address all risks related to the process.

Answer: D

Explanation:
Flowcharts are particularly effective for visualizing linear processes, as they clearly depict the sequence of steps, decision points, and flow of information. However, while they provide a useful representation of the process, they may not capture all risks, particularly those that are non-linear or involve complex interactions that are not easily represented in a flowchart format.
IIA References:
* IIA Standard 2320: Analysis and Evaluation requires internal auditors to evaluate the design and implementation of processes. Flowcharts can help auditors visualize and understand process flows but may need to be supplemented with other tools (e.g., risk and control matrices) to capture the full range of risks.
* The Practice Guide on Process Mapping indicates that flowcharts are valuable for mapping linear processes but should be used in conjunction with other tools when evaluating complex or non-linear processes.

NEW QUESTION # 324
Which of the following topics must the internal audit staff discuss with management during the exit conference?
1.Issues identified during the audit.
2.Evaluation criteria used to select controls for testing.
3.Staff who were interviewed during the audit.
4.The reporting process for the draft and final report.

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

Answer: C

NEW QUESTION # 325
Access control software on an organization's mainframe computer records detailed information concerning both successful and unsuccessful log-on attempts to applications. Which of the following audit tools would be best suited to review the access information that has been recorded?

A. Test data.
B. Generalized audit software.
C. Flowcharting.
D. Integrated test facility.

Answer: B

Explanation:
Section: Volume A

NEW QUESTION # 326
---
Which of the following would be included in an internal audit department's quality assurance and improvement program?
Ongoing internal assessments of the performance of the internal audit department.
Periodic internal reviews through self-assessments.
Assessments conducted by a qualified external reviewer at least once every five
years.

A. 1 only.
B. 2 and 3 only.
C. 1, 2, and 3.
D. 1 and 2 only.

Answer: C

NEW QUESTION # 327
......

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IIA Practice of Internal Auditing Sample Questions (Q322-Q327):

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