Goldmile-Infobiz是個為IIA IIA-CIA-Part2題庫資料 認證考試提供短期的有效培訓的網站,但是Goldmile-Infobiz能保證你的IIA IIA-CIA-Part2題庫資料 認證考試及格。如果你不及格,我們會全額退款。在你選擇購買Goldmile-Infobiz的產品之前,你可以在Goldmile-Infobiz的網站上免費下載我們提供的部分關於IIA IIA-CIA-Part2題庫資料認證考試的練習題及答案作為嘗試,那樣你會更有信心選擇Goldmile-Infobiz的產品來準備你的IIA IIA-CIA-Part2題庫資料 認證考試。 言行一致是成功的開始,既然你選擇通過苛刻的IT認證考試,那麼你就得付出你的行動,取得優異的成績獲得認證,Goldmile-Infobiz IIA的IIA-CIA-Part2題庫資料考試培訓資料是通過這個考試的最佳培訓資料,有了它就猶如有了一個成功的法寶,Goldmile-Infobiz IIA的IIA-CIA-Part2題庫資料考試培訓資料是百分百信得過的培訓資料,相信你也是百分百能通過這次考試的。 當別人在不斷努力讓提高職業水準時,如果你還在原地踏步、安於現狀,那麼你就會被淘汰掉。
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目前IIA的IIA-CIA-Part2題庫資料認證考試真的是一門人氣很高的考試。還沒有取得這個考試的認證資格的你,是不是也想參加考試呢?確實,這是一門很難的考試。
IIA-CIA-Part2 PDF DEMO:
QUESTION NO: 1
According to the International Professional Practices Framework, which of the following should be excluded from a final communication for a performance audit engagement?
A. Recommendations and conclusions.
B. The internal auditor's unbiased opinion.
C. Timely and relevant information.
D. Legal opinions related to illegal acts.
Answer: D
QUESTION NO: 2
According to IIA guidance, which of the following strategies would be the least effective in helping a chief audit executive build a stronger relationship with the board?
A. Consider formality and tone of communications to ensure they are appropriate.
B. Minimize instances of ad hoc communications with board members.
C. Consider the possible repercussions created by commentary on deficiencies.
D. Avoid making presumptuous comments without sufficient facts.
Answer: B
QUESTION NO: 3
An organization has an opening for an entry-level internal audit position. When interviewing for the position, which of the following is the least important skill for an entry-level internal auditor?
A. Conflict resolution skills.
B. Communication skills.
C. Time management skills.
D. Interpersonal skills.
Answer: A
QUESTION NO: 4
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
QUESTION NO: 5
During an audit of a retail organization, an internal auditor found a scheme in which the warehouse director and the purchasing agent diverted approximately $500,000 of goods to their own warehouse, then sold the goods to third parties. The fraud was not found earlier since the warehouse director updated the perpetual inventory records and then forwarded receiving reports to the accounts payable department for processing. Which of the following procedures would have most likely led to the discovery of the missing materials and the fraud?
A. Select a random sample of receiving reports and trace to the recording in the perpetual inventory records. Note differences and investigate by type of product.
B. Select a random sample of purchase orders and trace to receiving reports and to the records in the accounts payable department.
C. Take an annual physical inventory, reconciling amounts with the perpetual inventory records. Note the pattern of differences and investigate.
D. Select a random sample of sales invoices and trace to the perpetual inventory records to see if inventory was on hand. Investigate any differences.
Answer: C
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Updated: May 27, 2022