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IIA-CIA-Part2 - Practice of Internal Auditing

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IIA-CIA-Part2 Questions and Answers

Question # 1

During a review of data privacy an internal auditor is tasked with testing management's identification and prioritization of critical data collected by the organization. Which of the following steps would accomplish this objective?

A.

interview management to determine what types of data are collected and maintained

B.

Trace data from storage to the collection sources to determine how critical data is collected and organized

C.

Review a sample of data to determine whether the risk classification is reasonable

D.

Document and test a data inventory and classification program by determining the data classification levels and framework

Question # 2

A toy manufacturer receives certain components from an overseas supplier and uses them to assemble final products Recently quality reviews have identified numerous issues regarding the components' compliance with mandatory quality standards. Which type of engagement would be most appropriate to assess the root causes of the quality issues?

A.

A risk assessment

B.

An operational audit

C.

A third-party audit

D.

A fraud investigation

Question # 3

A chief audit executive's report to the board showed a significant trend of recent aud4s going over planned budgeted hours. Which of the following factors could cause this trend?

A.

Poor engagement supervision

B.

ineffective board reporting

C.

Untimely observation follows up and closure

D.

Limited staff resources

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