Si vous traviallez dur encore pour préparer le test de IIA IIA-CIA-Part1 et réaliser votre but plus vite, Pass4Test peut vous donner une solution plus pratique. Choisir la Q&As de Pass4Test qui vous assure que c'est pas un rêve à réussir le test IIA IIA-CIA-Part1.
Selon les anciens test IIA IIA-CIA-Part2, la Q&A offerte par Pass4Test est bien liée avec le test réel.
Aujourd'hui, c'est une société pleine de gens talentueux, la meilleure façon de suivre et assurer la place dans votre carrière est de s'améliorer sans arrêt. Si vous n'augmentez pas dans votre carrière, vous êtes juste sous-développé parce que les autres sont meilleurs que vous. Pour éviter ce cas, vous devez vous former successivement.
Code d'Examen: IIA-CIA-Part1
Nom d'Examen: IIA (Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control)
Questions et réponses: 209 Q&As
Code d'Examen: IIA-CIA-Part2
Nom d'Examen: IIA (Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement)
Questions et réponses: 220 Q&As
L'équipe de Pass4Test autorisée offre sans arrêt les bonnes resources aux candidats de test Certification IIA IIA-CIA-Part1. Les documentations particulièrement visée au test IIA IIA-CIA-Part1 aide beaucoup de candidats. La Q&A de la version plus nouvelle est lancée maintenant. Vous pouvez télécharger le démo gratuit en Internet. Généralement, vous pouvez réussir le test 100% avec l'aide de Pass4Test, c'est un fait preuvé par les professionnels réputés IT. Ajoutez le produit au panier, vous êtes l'ensuite à réussir le test IIA IIA-CIA-Part1.
Le guide d'étude de Pas4Test comprend l'outil de se former et même que le test de simulation très proche de test réel. Pass4Test vous permet de se forcer les connaissances professionnelles ciblées à l'examen Certification IIA IIA-CIA-Part2. Il n'y a pas de soucis à réussir le test avec une haute note.
IIA-CIA-Part2 Démo gratuit à télécharger: http://www.pass4test.fr/IIA-CIA-Part2.html
NO.1 What would be used to determine the collectability of accounts receivable balances?
A. The file of related shipping documents.
B. Negative accounts receivable confirmations.
C. Positive accounts receivable confirmations.
D. An aged accounts receivable listing.
Answer: D
IIA examen IIA-CIA-Part2 certification IIA-CIA-Part2 IIA-CIA-Part2 examen IIA-CIA-Part2
NO.2 Which of the following would be an appropriate improvement to controls over large
quantities of consumable material that are charged to expense when placed in bins which are
accessible to production workers?
A. Relocate bins to the inventory warehouse.
B. Require management to compare the cost of consumable items used to the budget.
C. Lock the bins during normal working hours.
D. None of the above actions are needed for items of minor cost and size.
Answer: B
IIA IIA-CIA-Part2 examen IIA-CIA-Part2 examen
NO.3 Which of the following is a weakness that is inherent in the use of the test data method to
test internal controls in a computer-based accounting system?
A. The auditor must test many transactions with the same condition in order to achieve assurance
that the condition is being detected.
B. Conditions that were not specifically considered by the auditor may go untested.
C. The approach requires the creation of "dummy companies," possibly destroying or altering actual
company data in the process.
D. Inclusion of atypical data in the test data may cause errors to be noted on the exception report.
Answer: B
certification IIA IIA-CIA-Part2 IIA-CIA-Part2 examen IIA-CIA-Part2 examen
NO.4 The most effective way for internal auditors to enhance the reliability of computerized
financial and operating information is by:
A. Determining if controls over record keeping and reporting are adequate and effective.
B. Reviewing data provided by information systems to test compliance with external requirements.
C. Determining if information systems provide management with timely information.
D. Determining if information systems provide complete information.
Answer: A
IIA IIA-CIA-Part2 examen certification IIA-CIA-Part2
NO.5 Which of the following would be a red flag that indicates the possibility of inventory fraud?
I.The controller has assumed responsibility for approving all payments to certain vendors.
II.The controller has continuously delayed installation of a new accounts payable system, despite a
corporate directive to implement it.
III.Sales commissions are not consistent with the organization's increased levels of sales.
IV.Payments to certain vendors are supported by copies of receiving memos, rather than originals.
A. I and II only.
B. II and III only.
C. I, II, and IV only.
D. I, III, and IV only.
Answer: C
IIA examen certification IIA-CIA-Part2 certification IIA-CIA-Part2 certification IIA-CIA-Part2 certification IIA-CIA-Part2 certification IIA-CIA-Part2
NO.6 When internal auditors provide consulting services, the scope of the engagement is primarily
determined by:
A. Internal auditing standards.
B. The audit engagement team.
C. The engagement client.
D. The internal audit activity's charter.
Answer: C
IIA certification IIA-CIA-Part2 certification IIA-CIA-Part2 certification IIA-CIA-Part2 certification IIA-CIA-Part2
NO.7 When assessing the risk associated with an activity, an internal auditor should:
A. Determine how the risk should best be managed.
B. Provide assurance on the management of the risk.
C. Modify the risk management process based on risk exposures.
D. Design controls to mitigate the identified risks.
Answer: B
IIA IIA-CIA-Part2 certification IIA-CIA-Part2
NO.8 During an operational audit of a chain of pizza delivery stores, an auditor determined that cold
pizzas were causing customer dissatisfaction. A review of oven calibration records for the last six
months revealed that adjustments were made on over 40 percent of the ovens. Based on this, the
auditor:
A. Has enough evidence to conclude that improperly functioning ovens are the cause.
B. Needs to conduct further inquiries and reviews to determine the impact of the oven variations on
the pizza temperature.
C. Has enough evidence to recommend the replacement of some of the ovens.
D. Must search for another cause since approximately 60 percent of the ovens did not require
adjustment.
Answer: B
IIA examen certification IIA-CIA-Part2 IIA-CIA-Part2 IIA-CIA-Part2 IIA-CIA-Part2 examen
没有评论:
发表评论