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IIA-CIA-Part2 PDF DEMO:
QUESTION NO: 1 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
QUESTION NO: 2 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
QUESTION NO: 3 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: 4 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: 5 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
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Updated: May 27, 2022
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IIA-CIA-Part2 PDF DEMO:
QUESTION NO: 1 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
QUESTION NO: 2 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
QUESTION NO: 3 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: 4 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: 5 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
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Just visualize the feeling of achieving success by using our IIA-CIA-Part2 - Practice of Internal Auditing Training Materials exam guide,so you can easily understand the importance of choosing a high quality and accuracy IIA-CIA-Part2 - Practice of Internal Auditing Training Materials training engine. When the interface displays that you have successfully paid for our Latest Test IIA-CIA-Part2 Bootcamp Materials study materials, our specific online sales workers will soon deal with your orders. You will receive the Latest Test IIA-CIA-Part2 Bootcamp Materials study materials no later than ten minutes.
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About choosing the perfect IIA-CIA-Part2 Training Materials study material, it may be reflected in matters like quality, prices, after-sale services and so on. IIA-CIA-Part2 Training Materials exam simulation is accumulation of knowledge about the exam strictly based on the syllabus of the exam.
IIA-CIA-Part2 PDF DEMO:
QUESTION NO: 1 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
QUESTION NO: 2 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
QUESTION NO: 3 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: 4 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: 5 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
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