Iia dumpsboss changed Iia-acca Exam Questions by Skyler q181 vce pdf

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Exam Name:	ACCA CIA Challenge Exam
Exam Code:	IIA-ACCA Dumps
Vendor:	IIA	Certification:	CIA Challenge Exam
Questions:	604 Q&A's	Shared By:	skyler

Question 24

A newly promoted chief audit executive (CAE) is faced with a backlog of assurance engagement reports to review for approval. In an attempt to attach a priority for this review, the CAE scans the opinion statement on each report. According to IIA guidance, which of the following opinions would receive the lowest review priority?

1. Graded positive opinion.

2. Negative assurance opinion.

3. Limited assurance opinion.

4. Third-party opinion.

Options:

1 and 3

1 and 4

2 and 3

2 and 4

Discussion

Question 25

According to IIA guidance,which of the following is true about the supervising internal auditor's review notes?

• They are discussed with management prior to finalizing the audit.

• They may be discarded after working papers are amended as appropriate.

• They are created by the auditor to support her fieldwork in case of questions.

• They are not required to support observations issued in the audit report.

Options:

1 and 3 only

1 and 4 only

2 and 3 only

2 and 4 only

Discussion

Question 26

An internal auditor is conducting a financial audit. Which of the following audit procedures is most appropriate when existing internal controls are weak?

Options:

Analytical procedures.

Detail testing.

Test of design.

Test of control.

Discussion

Question 27

Which of the following is not a primary purpose for conducting a walk-through during the initial stages of an assurance engagement?

Options:

To help develop process maps.

To determine segregation of duties.

To identify residual risks.

To test the adequacy of controls.

Discussion

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