Free IIA IIA-CIA-Part2-3P Practice Exams Questions 2026  - TheExamsLabs

During a review of the treasury function an internal auditor identified a risk that all bank accounts may net to include in the daily reconciliation process. Which of the following responses would be most effective to mitigate this risk?

Which of the following actions are appropriate for the chief audit executive to perform when identifying auditresource requirements?1. Consider employees from other operational areas as audit resources, to provide additional audit coverage inthe organization.2. Approach an external service provider to conduct internal audits on certain areas of the organization, due toa lack of skills in the organization.3. Suggest to the audit committee that an audit of technology be deferred until staff can be trained, due tolimited IT audit skills among the audit staff.4. Communicate to senior management a summary report on the status and adequacy of audit resources.

An internal auditor discovered that sales contracts with business clients were not stored in the electronic document management database instead they were scanned and saved in a nonsystematic manner to server folders Which of the following would be an appropriate consequence for the internal auditor to include in the documented observation?

When setting the scope for the identification and assessment of key risks and controls in a process, which of the following would be the least appropriate approach?

An internal auditor using the five-attribute approach to document deficiencies in a warehouse shipping process. Which of the following attributes will be included in the workpapers?