IIA IIA-CIA-Part2試験準備の受験法を教える

By blog Admin | 投稿日: Mon, 16 May 2016 09:29:56 GMT



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 assess the efficiency and effectiveness of the accounting department.
C. To provide a review of routine financial reports, including analyses of selected accounts for
compliance with generally accepted accounting principles.
D. To provide an analysis of business process controls in the accounting department, including tests
of compliance with internal policies and procedures.
Answer: C
NO.2 An internal auditor notes that employees continue to violate segregation-of-duty controls in
several areas of the finance department, despite previous audit recommendations. Which of the
following recommendations is the most appropriate to address this concern?
A. Recommend that management address these concerns immediately.
B. Recommend additional segregation-of-duty reviews.
C. Recommend appropriate awareness training for all finance department staff.
D. Recommend rotating finance staff in this area.
Answer: C
IIA-CIA-Part2問題集 IIA-CIA-Part2無料模擬試験
NO.3 According to the International Professional Practices Framework, which of the following is not
an objective of the exit conference?
A. Resolve disagreements.
B. Review audit recommendations.
C. Plan future engagements.
D. Receive client feedback and clarification.
Answer: C
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


投稿日: 2016/5/16 9:29:56  |  カテゴリー: IIA  |  タグ: IIA-CIA-Part2暗記カードIIA-CIA-Part2資格試験IIA-CIA-Part2入門IIA-CIA-Part2試験感想IIA-CIA-Part2合格体験記IIA-CIA-Part2特典IIA
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