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IIA CPEA Exam Questions and Answers, Continuing Professional Education | SPOTO

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Question #1
Role-playing can be a valuable and enjoyable supporting technique in any training program. It allows program participants:
A. To more directly experience situations that occur during audits
B. To more indirectly experience situations that occur during audits
C. Experience on open-end program basis
D. None of these
View answer
Correct Answer: A
Question #2
An independent auditor might consider the procedures performed by the internal auditors because:
A. They are employees whose work must be reviewed during substantive testing
B. They are employees whose work might be relied upon
C. Their work impacts upon the cost/benefit tradeoff in evaluating inherent limitations
D. Their degree of independence may be inferred by the nature of their work
View answer
Correct Answer: B
Question #3
A quality assessment, when compared to a quality audit, is:
A. Virtually the same thing
B. Performed only during the contract phase
C. Less formal
D. Broader in scope
View answer
Correct Answer: C
Question #4
An extrinsic audit would normally focus on which of the following?
A. Your company's suppliers
B. An internal compliance assessment
C. An assessment of your customers
D. A company's internal quality system review
View answer
Correct Answer: A
Question #5
There are three basic choices involved in selecting the trainers for an audit program. These are:
A. Using experienced in-house auditors to train junior staff
B. Sending inexperienced staff to publicly available courses on environmental auditing
C. Hiring consultants to come in and train staff in groups
D. None of these
View answer
Correct Answer: ABC

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