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NO.1 Which of the following situations might allow an employee to steal checks sent to an
organization and subsequently cash them?
A. One employee handles both cash deposits and accounts payable.
B. Checks are not restrictively endorsed when received.
C. One employee handles both accounts receivable and purchase orders.
D. Only one signature is required on the organization's checks.
Answer: B

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NO.2 According to IIA guidance,when performing a compliance audit of data security standards for a
large e-commerce retailer, which of the following would represent the least likely area of risk
exposure?
A. Operational risks.
B. Physical security risks.
C. Access risks.
D. Change or configuration risks.
Answer: B

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Exam Code: IIA-CIA-Part2
Exam Name: Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
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IIA-CIA-Part2 Actual Test Total Q&A: 508 Questions and Answers
Last Update: 2016-08-23

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