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NO.1 Which of the following is the primary purpose of financial statement audit engagements?
A. To evaluate organizational and departmental structures, including assessments of process flows
related to financial matters.
B. To provide a review of routine financial reports, including analyses of selected accounts for
compliance with generally accepted accounting principles.
C. To assess the efficiency and effectiveness of the accounting department.
D. To provide an analysis of business process controls in the accounting department, including tests
of compliance with internal policies and procedures.
Answer: B
IIA-CIA-Part2 最新な
NO.2 According to the International Professional Practices Framework, which of the following
should be excluded from a final communication for a performance audit engagement?
A. Timely and relevant information.
B. Legal opinions related to illegal acts.
C. The internal auditor's unbiased opinion.
D. Recommendations and conclusions.
Answer: B
IIA-CIA-Part2 費用 IIA-CIA-Part2 感想
NO.3 During an audit of a retail organization, an internal auditor found a scheme in which the
warehouse director and the purchasing agent diverted approximately $500,000 of goods to their own
warehouse, then sold the goods to third parties. The fraud was not found earlier since the warehouse
director updated the perpetual inventory records and then forwarded receiving reports to the
accounts payable department for processing. Which of the following procedures would have most
likely led to the discovery of the missing materials and the fraud?
A. Select a random sample of purchase orders and trace to receiving reports and to the records in the
accounts payable department.
B. Select a random sample of receiving reports and trace to the recording in the perpetual inventory
records. Note differences and investigate by type of product.
C. Select a random sample of sales invoices and trace to the perpetual inventory records to see if
inventory was on hand. Investigate any differences.
D. Take an annual physical inventory, reconciling amounts with the perpetual inventory records. Note
the pattern of differences and investigate.
Answer: D
IIA-CIA-Part2 好評
NO.4 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 accounts receivable and purchase orders.
B. Only one signature is required on the organization's checks.
C. One employee handles both cash deposits and accounts payable.
D. Checks are not restrictively endorsed when received.
Answer: D
IIAのIIA-CIA-Part2 最新関連参考書は現在のIT領域で本当に人気がある試験です。この試験の認証資格を取るのは昇進したい人々の一番良く、最も効果的な選択です。しかも、この試験を通して、あなたも自分の技能を高めて、仕事に役に立つスキルを多くマスターすることができます。そうすれば、あなたはもっと素敵に自分の仕事をやることができ、あなたの優れた能力を他の人に見せることができます。この方法だけであなたはより多くの機会を得ることができます。
IIA-CIA-Part2試験番号：IIA-CIA-Part2
試験科目：「Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement」
一年間無料で問題集をアップデートするサービスを提供いたします
最近更新時間：2017-06-13
問題と解答：全508問 IIA-CIA-Part2 認証資格
>> IIA-CIA-Part2 認証資格
記事のリンク：http://www.hp-certification.com/
Pass4Testが提供した問題集をショッピングカートに入れて100分の自信で試験に参加して、成功を楽しんで、一回だけIIAのIIA-CIA-Part2 最新関連参考書に合格するのが君は絶対後悔はしません。
NO.1 Which of the following is the primary purpose of financial statement audit engagements?
A. To evaluate organizational and departmental structures, including assessments of process flows
related to financial matters.
B. To provide a review of routine financial reports, including analyses of selected accounts for
compliance with generally accepted accounting principles.
C. To assess the efficiency and effectiveness of the accounting department.
D. To provide an analysis of business process controls in the accounting department, including tests
of compliance with internal policies and procedures.
Answer: B
IIA-CIA-Part2 最新な
NO.2 According to the International Professional Practices Framework, which of the following
should be excluded from a final communication for a performance audit engagement?
A. Timely and relevant information.
B. Legal opinions related to illegal acts.
C. The internal auditor's unbiased opinion.
D. Recommendations and conclusions.
Answer: B
IIA-CIA-Part2 費用 IIA-CIA-Part2 感想
NO.3 During an audit of a retail organization, an internal auditor found a scheme in which the
warehouse director and the purchasing agent diverted approximately $500,000 of goods to their own
warehouse, then sold the goods to third parties. The fraud was not found earlier since the warehouse
director updated the perpetual inventory records and then forwarded receiving reports to the
accounts payable department for processing. Which of the following procedures would have most
likely led to the discovery of the missing materials and the fraud?
A. Select a random sample of purchase orders and trace to receiving reports and to the records in the
accounts payable department.
B. Select a random sample of receiving reports and trace to the recording in the perpetual inventory
records. Note differences and investigate by type of product.
C. Select a random sample of sales invoices and trace to the perpetual inventory records to see if
inventory was on hand. Investigate any differences.
D. Take an annual physical inventory, reconciling amounts with the perpetual inventory records. Note
the pattern of differences and investigate.
Answer: D
IIA-CIA-Part2 好評
NO.4 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 accounts receivable and purchase orders.
B. Only one signature is required on the organization's checks.
C. One employee handles both cash deposits and accounts payable.
D. Checks are not restrictively endorsed when received.
Answer: D
IIAのIIA-CIA-Part2 最新関連参考書は現在のIT領域で本当に人気がある試験です。この試験の認証資格を取るのは昇進したい人々の一番良く、最も効果的な選択です。しかも、この試験を通して、あなたも自分の技能を高めて、仕事に役に立つスキルを多くマスターすることができます。そうすれば、あなたはもっと素敵に自分の仕事をやることができ、あなたの優れた能力を他の人に見せることができます。この方法だけであなたはより多くの機会を得ることができます。
IIA-CIA-Part2試験番号：IIA-CIA-Part2
試験科目：「Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement」
一年間無料で問題集をアップデートするサービスを提供いたします
最近更新時間：2017-06-13
問題と解答：全508問 IIA-CIA-Part2 認証資格
>> IIA-CIA-Part2 認証資格
記事のリンク：http://www.hp-certification.com/
Pass4Testが提供した問題集をショッピングカートに入れて100分の自信で試験に参加して、成功を楽しんで、一回だけIIAのIIA-CIA-Part2 最新関連参考書に合格するのが君は絶対後悔はしません。