Research & Evidence-Based Practice Flashcards
7 cards from real Certified Internal Auditor practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Research & Evidence-Based Practice flashcards as text
When an internal auditor uses meta-analysis to synthesize findings from multiple prior audits, the PRIMARY benefit is:
Answer: Identifying patterns and trends not visible in individual audits
Meta-analysis aggregates results across multiple studies or audits to reveal overarching patterns and trends that single audits cannot detect.
Which type of evidence is considered MOST persuasive when evaluating internal control effectiveness?
Answer: Externally generated documentation obtained directly by the auditor
Externally generated evidence obtained directly by the auditor is most persuasive because it is independent of the auditee and obtained through the auditor's own procedures.
An auditor applies a 95% confidence interval to sampling results. This means:
Answer: There is a 5% risk that the true population value falls outside the interval
A 95% confidence interval means there is a 5% risk (alpha risk) that the true population parameter lies outside the calculated interval.
The IIA's Practice Guides differ from Standards in that Practice Guides:
Answer: Offer non-mandatory best-practice implementation advice
Practice Guides are strongly recommended but non-mandatory guidance that helps auditors implement the Standards in specific situations.
A researcher uses purposive sampling to select interview subjects for an audit. This approach is BEST suited when:
Answer: Specific knowledge-holders relevant to the audit objective are targeted
Purposive sampling deliberately selects subjects based on specific characteristics or knowledge relevant to the research question, making it ideal when expertise matters more than statistical representation.
When an internal audit finding lacks sufficient evidential support, the MOST appropriate action is to:
Answer: Perform additional procedures to gather corroborating evidence
Audit findings must be supported by sufficient, reliable evidence; if evidence is lacking, the auditor must perform additional procedures before including the finding in the report.
Which research methodology is MOST appropriate when an auditor wants to explore the root cause of a recurring control failure with no pre-existing hypothesis?
Answer: Exploratory qualitative case study
Exploratory qualitative methods such as case studies are appropriate when the goal is to understand a phenomenon and generate hypotheses rather than test pre-defined ones.