IIA IIA-CIA-PART2 Exam Questions & Answers

When interviewing an individual in relation to a fraud investigation, which course of action should the internal auditor follow?

A. Assure the individual that the results of the interview will remain confidential.

B. Establish a rapport with the subject to encourage openness.

C. Discontinue questioning once the individual has confessed to the fraud.

D. Refrain from deviating from the list of questions prepared before the interview.

According to the International Professional Practices Framework, which of the following is not an objective of the exit conference?

A. Receive client feedback and clarification.

B. Review audit recommendations.

C. Plan future engagements.

D. Resolve disagreements.

According to the Standards, which of the following would least likely be considered a red flag when evaluating the risk for fraud?

A. Cash receipts appear to be lower than expected from an employee's cash drawer.

B. Health benefits are detected to be claimed for a deceased employee.

C. An employee did not approve an internal report detailing expenses for the month.

D. It is alleged that an employee is receiving vendor kickbacks.