If you choose to sign up to participate in IIA certification IIA-CIA-Part2 exams, you should choose a good learning material or training course to prepare for the examination right now. Because IIA certification IIA-CIA-Part2 exam is difficult to pass. If you want to pass the exam, you must have a good preparation for the exam.
IIA IIA-CIA-Part2 certification exam is among those popular IT certifications. It is also the dream of ambitious IT professionals. This part of the candidates need to be fully prepared to allow them to get the highest score in the IIA-CIA-Part2 exam, make their own configuration files compatible with market demand.
Exam Code: IIA-CIA-Part2
Exam Name: IIA (Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement)
One year free update, No help, Full refund!
Total Q&A: 220 Questions and Answers
Last Update: 2014-02-04
The IIA IIA-CIA-Part2 certification exam is not only validate your skills but also prove your expertise. It can prove to your boss that he did not hire you in vain. The current IT industry needs a reliable source of IIA IIA-CIA-Part2 certification exam, DumpLeader is a good choice. Select DumpLeader IIA-CIA-Part2 exam material, so that you do not need yo waste your money and effort. And it will also allow you to have a better future.
Success is has method. You can be successful as long as you make the right choices. DumpLeader's IIA IIA-CIA-Part2 exam training materials are tailored specifically for IT professionals. It can help you pass the exam successfully. If you're still catching your expertise to prepare for the exam, then you chose the wrong method. This is not only time-consuming and laborious, but also is likely to fail. But the remedy is not too late, go to buy DumpLeader's IIA IIA-CIA-Part2 exam training materials quickly. With it, you will get a different life. Remember, the fate is in your own hands.
DumpLeader's product is prepared for people who participate in the IIA certification IIA-CIA-Part2 exam. DumpLeader's training materials include not only IIA certification IIA-CIA-Part2 exam training materials which can consolidate your expertise, but also high degree of accuracy of practice questions and answers about IIA certification IIA-CIA-Part2 exam. DumpLeader can guarantee you passe the IIA certification IIA-CIA-Part2 exam with high score the even if you are the first time to participate in this exam.
IIA-CIA-Part2 Free Demo Download: http://www.dumpleader.com/IIA-CIA-Part2_exam.html
NO.1 Which of the following would be most helpful to a governmental auditor searching for the
existence of multiple welfare claims that were filed under different names but used the same
address?
A. Tagging and tracing.
B. Generalized audit software.
C. Integrated test facility.
D. Spreadsheet analysis.
Answer: B
IIA study guide IIA-CIA-Part2 IIA-CIA-Part2 IIA-CIA-Part2 questions IIA-CIA-Part2 practice test
NO.2 An organization's internal auditors are reviewing production costs at a gas-powered electrical
generating plant. They identify a serious problem with the accuracy of carbon dioxide emissions
reported to the environmental regulatory agency, due to computer errors. The auditors should
immediately report the concern to:
A. The regulatory agency.
B. Plant management.
C. A plant health and safety officer.
D. The risk management function.
Answer: B
IIA test IIA-CIA-Part2 practice test IIA-CIA-Part2 answers real questions
NO.3 A manufacturing process could create hazardous waste at several production stages, from
raw materials handling to finished goods storage. If the objective of a pollution prevention audit
engagement is to identify opportunities for minimizing waste, in what order should the following
opportunities be considered?
I.Recycling and reuse.
II.Elimination at the source.
III.Energy conservation.
IV.Recovery as a usable product.
Treatment.
A. V, II, IV, I, III.
B. IV, II, I, III, V.
C. I, III, IV, II, V.
D. III, IV, II, V, I.
Answer: B
IIA IIA-CIA-Part2 IIA-CIA-Part2 IIA-CIA-Part2 Bootcamp IIA-CIA-Part2
NO.4 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
IIA IIA-CIA-Part2 dumps IIA-CIA-Part2 IIA-CIA-Part2 practice questions IIA-CIA-Part2 test
NO.5 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 IIA-CIA-Part2 certification training IIA-CIA-Part2 IIA-CIA-Part2 original questions
NO.6 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 IIA-CIA-Part2 braindump IIA-CIA-Part2
NO.7 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 certification IIA-CIA-Part2 IIA-CIA-Part2
NO.8 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 IIA-CIA-Part2 practice questions IIA-CIA-Part2
NO.9 An audit of management's quality program includes testing the accuracy of the cost-of-quality
reports provided to management. Which of the following internal control objectives is the focus of
this testing?
A. To ensure compliance with policies, plans, procedures, laws, and regulations.
B. To ensure the accomplishment of established objectives and goals for operations or programs.
C. To ensure the reliability and integrity of information.
D. To ensure the economical and efficient use of resources.
Answer: C
IIA exam prep IIA-CIA-Part2 certification training IIA-CIA-Part2 braindump IIA-CIA-Part2 practice test
NO.10 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 practice questions IIA-CIA-Part2 IIA-CIA-Part2 IIA-CIA-Part2 IIA-CIA-Part2 test IIA-CIA-Part2
NO.11 An internal auditor is assigned to conduct an audit of security for a local area network (LAN) in
the finance department of the organization. Investment decisions, including the use of hedging
strategies and financial derivatives, use data and financial models which run on the LAN. The LAN is
also used to download data from the mainframe to assist in decisions. Which of the following
should be considered outside the scope of this security audit engagement?
A. Investigation of the physical security over access to the components of the LAN.
B. The ability of the LAN application to identify data items at the field or record level and implement
user access security at that level.
C. Interviews with users to determine their assessment of the level of security in the system and the
vulnerability of the system to compromise.
D. The level of security of other LANs in the company which also utilize sensitive data.
Answer: D
IIA IIA-CIA-Part2 test answers IIA-CIA-Part2 IIA-CIA-Part2
NO.12 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 test answers IIA-CIA-Part2 IIA-CIA-Part2 IIA-CIA-Part2
NO.13 Which of the following procedures would provide the best evidence of the effectiveness of a
credit-granting function?
A. Observe the process.
B. Review the trend in receivables write-offs.
C. Ask the credit manager about the effectiveness of the function.
D. Check for evidence of credit approval on a sample of customer orders.
Answer: B
IIA practice questions IIA-CIA-Part2 IIA-CIA-Part2 IIA-CIA-Part2 dumps
NO.14 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
IIA IIA-CIA-Part2 practice test IIA-CIA-Part2 exam prep IIA-CIA-Part2 exam IIA-CIA-Part2
NO.15 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 practice questions IIA-CIA-Part2 IIA-CIA-Part2
DumpLeader offer the latest IIA-CCSA exam material and high-quality 1Y0-A26 pdf questions & answers. Our JN0-690 VCE testing engine and 00M-620 study guide can help you pass the real exam. High-quality MB5-858 dumps training materials can 100% guarantee you pass the exam faster and easier. Pass the exam to obtain certification is so simple.
Article Link: http://www.dumpleader.com/IIA-CIA-Part2_exam.html
没有评论:
发表评论