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IIA Practice of Internal Auditing Sample Questions (Q348-Q353):

NEW QUESTION # 348
Which of the following would most likely cause an internal auditor to consider adding fraud work steps to the audit program?

A. An employee's reported concerns.
B. Lack of an ethics policy.
C. Incentives and bonus programs.
D. Improper segregation of duties.

Answer: D

Explanation:
Improper segregation of duties is a fundamental control weakness that significantly increases the risk of fraud.
When one individual has control over multiple stages of a financial transaction or operational process, it creates opportunities for fraudulent activities to occur and remain undetected. While incentives and bonus programs (Option B), employee concerns (Option C), and lack of an ethics policy (Option D) are also important indicators of potential fraud risk, they do not present as direct and immediate a vulnerability as improper segregation of duties.References:
* IIA Practice Guide on Fraud Prevention and Detection in an Automated World.
* IIA Standard 2120: Risk Management.

NEW QUESTION # 349
An audit reveals that a manager's spouse is receiving paychecks, but is not employed by the organization. According to IIA guidance, which of the following actions should the internal auditor take?

A. Contact the external auditor and provide all relevant documentation.
B. Bypass the normal chain of command and contact the board directly to report the finding.
C. Meet with the local manager to obtain more information on the finding before taking further action.
D. Report the finding to senior management in a timely manner, following the normal chain of command.

Answer: D

Explanation:
When an internal auditor discovers a significant issue, such as a manager's spouse receiving paychecks without being employed, it's essential to follow the appropriate protocols for reporting the finding.
Detailed Explanation:
IIA Standard 2060 - Reporting to Senior Management and the Board:
This standard mandates that the chief audit executive (CAE) must communicate significant risk exposures and control issues to senior management and the board. Following the normal chain of command ensures that the issue is escalated appropriately without bypassing necessary channels.
Ethical Considerations and Confidentiality:
According to the IIA's Code of Ethics, internal auditors must respect the confidentiality of the information they handle. Reporting through the established chain of command ensures that sensitive issues are handled discreetly and appropriately.
IIA Standard 2440 - Disseminating Results:
This standard requires that the results of the audit, including significant findings, should be communicated to the appropriate parties. Reporting to senior management first allows for an initial review and appropriate action before escalating to higher levels, if necessary.
Why Not Other Options?
Option A (Contacting the external auditor): While external auditors may need to be informed, this step should follow internal reporting protocols, not precede them.
Option C (Meeting with the local manager): This could compromise the investigation, as the local manager may be involved in the issue.
Option D (Bypassing the chain of command): This should only be done in extreme circumstances, such as when senior management is directly involved in the wrongdoing, which is not indicated in this scenario.

NEW QUESTION # 350
A chief audit executive (CAE) suspects that several employees have used desktop computers for personal gain. In conducting an investigation, the primary reason that the CAE would choose to engage a forensic information systems auditor rather than using the organization's information systems auditor is that a forensic information systems auditor would possess:

A. Superior documentation and organization skills that would facilitate in the presentation of findings to senior management and the board.
B. Knowledge of the computing system that would enable a more comprehensive assessment of the computer use and abuse.
C. Superior analytical skills that would facilitate the identification of computer abuse.
D. Knowledge of what constitutes evidence acceptable in a court of law.

Answer: D

NEW QUESTION # 351
An audit of a company's accounts payable found that the individuals responsible for maintaining the vendor master file could also enter vendor invoices into the accounts payable system. During the exit conference, management agreed to correct this problem. When performing a follow-up engagement of accounts payable, the auditor should expect to find that management has:

A. Changed the access control system to prevent employees from both entering invoices and approving payments.
B. Modified the accounts payable system to prevent individuals who maintain the vendor master file from entering invoices.
C. Transferred the individuals who maintained the vendor master file to another department to ensure that responsibilities are appropriately segregated.
D. Compared the vendor and employee master files to determine if any unauthorized vendors have been added to the vendor master file.

Answer: B

Explanation:
Section: Volume B

NEW QUESTION # 352
After completing a net present value (NPV) calculation on a proposed project, an analyst explores the change in NPV with changes in the interest rate. This additional analysis is referred to as:

A. Sensitivity analysis.
B. Decision analysis.
C. Variance analysis.
D. Simulation.

Answer: A

NEW QUESTION # 353
......

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