NO.1 A retail company uses a computer program that matches electronic vendor invoices with the
applicable purchase orders and receiving information, which are also maintained electronically.
If an invoice does not match the other items within predefined ranges, a report is generated and sent
to the accounts payable department for further investigation. All of the applicable documents are
electronically marked, cross-referenced, and retained in open files. Both an integrated test facility
and a systems control audit review file (SCARF) have been included in the system.
An auditor wants to determine the extent to which items are not matched at year end and to
investigate the potential causes of the unmatched items. Which of the following audit procedures
would be most effective in determining the items to investigate?
A. Use generalized audit software to read the electronically marked unmatched items.
B. Use generalized audit software to read the purchase orders and trace to applicable receiving and
vendor invoice files.
C. Use the SCARF to identify unusual items. Select an attributes sample and trace to the underlying
documentation.
D. Submit test data to identify attributes of unmatched items. Follow up by investigating the
identified attributes.
Answer: A
IIA学習資料 IIA-CIA-Part2資格 IIA-CIA-Part2 IIA-CIA-Part2会場 IIA-CIA-Part2
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 additional segregation-of-duty reviews.
B. Recommend appropriate awareness training for all finance department staff.
C. Recommend rotating finance staff in this area.
D. Recommend that management address these concerns immediately.
Answer: B
IIA学校 IIA-CIA-Part2バージョン IIA-CIA-Part2教本 IIA-CIA-Part2資格練習
NO.3 In response to an audit finding, senior management informed the auditor that the issue would
be investigated and resolved when time permitted. According to the International Professional
Practices Framework, this action was not acceptable because:
A. The appropriate level of management was not involved in the review and resolution of the issue.
B. Responses should include sufficient information to evaluate the adequacy and timeliness of
corrective action.
C. The board had not reviewed management's responses to the engagement observations and
recommendations.
D. Other departments should have been contacted to determine if they shared responsibility for
corrective action.
Answer: B
IIA関節 IIA-CIA-Part2方法 IIA-CIA-Part2 IIA-CIA-Part2講座 IIA-CIA-Part2認定資格
NO.4 Which of the following best defines an audit opinion?
A. A summary of the significant audit observations and recommendations.
B. An auditor's evaluation of the effects of the observations and recommendations on the activities
reviewed.
C. A conclusion which must be included in the audit report.
D. A recommendation for corrective action.
Answer: B
IIA認定デベロッパー IIA-CIA-Part2的中率 IIA-CIA-Part2復習問題集 IIA-CIA-Part2ガイド IIA-CIA-Part2パッケージ
NO.5 After completing a fraud investigation but before publishing a formal written report, the chief
audit executive should submit a draft of the final report to the organization's:
A. Legal counsel.
B. External auditor.
C. Audit committee chairperson.
D. Chief executive officer.
Answer: A
IIA受験期 IIA-CIA-Part2返金 IIA-CIA-Part2プログラム
NO.6 Which of the following is the primary purpose of financial statement audit engagements?
A. To assess the efficiency and effectiveness of the accounting department.
B. To evaluate organizational and departmental structures, including assessments of process flows
related to financial matters.
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
IIA IIA-CIA-Part2 IIA-CIA-Part2最新版
NO.7 Which of the following would provide the greatest assurance of the accuracy of a computer
program's computation of freight charges for catalog sales?
A. Use discovery sampling, selecting transactions from invoices which should have freight charges
added to them.
B. Use either test data or parallel simulation to test the computer application.
C. Use difference estimation, selecting transactions from invoices which should have freight charges
added to them.
D. Use generalized audit software to select a monetary-unit sample of invoices that have been billed
to customers.
Answer: B
IIA信頼度 IIA-CIA-Part2訓練 IIA-CIA-Part2受験記対策 IIA-CIA-Part2予想試験 IIA-CIA-Part2勉強の資料 IIA-CIA-Part2信頼度
NO.8 Which of the following situations might allow an employee to steal checks sent to an
organization and subsequently cash them?
A. Checks are not restrictively endorsed when received.
B. Only one signature is required on the organization's checks.
C. One employee handles both accounts receivable and purchase orders.
D. One employee handles both cash deposits and accounts payable.
Answer: A
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試験番号：IIA-CIA-Part2 全真問題集試験科目：「Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement」
最近更新時間：2015-06-30
問題と解答：508
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