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IIA Practice of Internal Auditing Sample Questions (Q58-Q63):

NEW QUESTION # 58
Ordinarily, which of the following would not be an objective of an internal audit quality assurance review?

• A. Ensuring that the internal audit activity has an audit charter approved by the board of directors.
• B. Ensuring the adequacy of the goals, mission and vision of the internal audit activity.
• C. Ensuring that the internal audit activity meets the external auditor's expectations.
• D. Complying with specific standards for the professional practice of internal auditing.

Answer: C
NEW QUESTION # 59
A fast-food company is developing a computer simulation involving arrival time at a drive-through restaurant. The distribution for arrival times is:
Time
Single-Digit Random
Between Arrivals
Probability
Number Assigned
1 minute
0.1
0
2 minutes
0.2
1, 2
3 minutes
0.3
3, 4, 5
4 minutes
0.4
6, 7, 8, 9
Six random numbers are selected to represent the arrival of six cars: 1, 6, 9, 0, 5, 6. The mean time between arrivals for these cars, in this run of the simulation model, is:

• A. 2 minutes.
• B. 3 minutes.
• C. 4 minutes.
• D. 1 minute.

Answer: B
NEW QUESTION # 60
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. Generalized audit software.
• B. Flowcharting.
• C. Test data.
• D. Integrated test facility.

Answer: A
NEW QUESTION # 61
According to the MA guidance, which of the following does the engagement work program test in a review of an organizational process?

• A. Process risks
• B. Process scope
• C. Process controls.
• D. Process objectives.

Answer: C
NEW QUESTION # 62
The chief risk officer (CRO) of a large manufacturing organization decided to facilitate a workshop for process managers and staff to identify opportunities for improving productivity and reducing defects. Which of the following is the most likely reason the CRO chose the workshop approach?

• A. Workshops do not require extensive facilitation skills and are therefore ideal for nonauditors.
• B. Workshop participants have an opportunity to learn while contributing ideas toward the objectives.
• C. It minimizes the amount of time spent and cost incurred to gather the necessary information.
• D. Responses can be confidential, thus encouraging participants to be candid expressing their concerns.

Answer: B
NEW QUESTION # 63
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