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ITExamDump전문가들은IIA IIA-CIA-Part2인증시험만을 위한 특별학습가이드를 만들었습니다.IIA IIA-CIA-Part2인증시험을 응시하려면 30분이란 시간만 투자하여 특별학습가이드로 빨리 관련지식을 장악하고,또 다시 복습하고 안전하게IIA IIA-CIA-Part2인증시험을 패스할 수 잇습니다.자격증취득 많은 시간과 돈을 투자한 분들보다 더 가볍게 이루어졌습니다
시험 번호/코드: IIA-CIA-Part2
시험 이름: IIA (Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement)
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Q&A: 220 문항
업데이트: 2014-03-03
IIA-CIA-Part2인증시험패스는 쉬운 일은 아닙니다. 높은 전문지식은 필수입니다.하지만 자신은 이 방면 지식이 없다면 ITExamDump가 도움을 드릴 수 있습니다. ITExamDump의 전문가들이 자기만의 지식과 지금까지의 경험으로 최고의 IT인증관련자료를 만들어 여러분들의 고민을 해결해드릴 수 있습니다. 우리는 최고의IIA-CIA-Part2인증시험문제와 답을 제공합니다. ITExamDump는 최선을 다하여 여러분이 한번에IIA-CIA-Part2인증시험을 패스하도록 도와드릴 것입니다. 여러분은 우리 ITExamDump 선택함으로 일석이조의 이익을 누릴 수 있습니다. 첫쨰는 관여지식은 아주 알차게 공부하실 수 있습니다.둘째는 바로 시험을 안전하게 한번에 통과하실 수 있다는 거죠.그리고 우리는 일년무료 업데이트서비스를 제공합니다.덤프가 업뎃이되면 우리는 모두 무료로 보내드립니다.만약 시험에서 실패한다면 우리 또한 덤프비용전액을 환불해 드립니다.
IIA인증IIA-CIA-Part2시험을 패스하여 자격증을 취득한다면 여러분의 미래에 많은 도움이 될 것입니다.IIA인증IIA-CIA-Part2시험자격증은 it업계에서도 아주 인지도가 높고 또한 알아주는 시험이며 자격증 하나로도 취직은 문제없다고 볼만큼 가치가 있는 자격증이죠.IIA인증IIA-CIA-Part2시험은 여러분이 it지식테스트시험입니다.
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NO.1 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
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NO.2 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
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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
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NO.4 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
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NO.5 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
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NO.6 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
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NO.7 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
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NO.8 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
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NO.9 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
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NO.10 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
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NO.11 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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NO.12 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
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NO.13 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
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NO.14 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
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NO.15 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
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