IIA-CIA-Part2 braindumps, Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement

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Exam Code: IIA-CIA-Part2
Exam Name: Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
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IIA-CIA-Part2 Exam Questions Total Q&A: 508 Questions and Answers
Last Update: 10-06,2016

IIA-CIA-Part2 Real Exams Detail: IIA-CIA-Part2 Exam Questions

 

NO.1 Which of the following best defines an audit opinion?
A. A summary of the significant audit observations and recommendations.
B. A conclusion which must be included in the audit report.
C. A recommendation for corrective action.
D. An auditor's evaluation of the effects of the observations and recommendations on the activities
reviewed.
Answer: D
IIA-CIA-Part2 Free Demo           IIA-CIA-Part2 braindump   

NO.2 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 sales invoices and trace to the perpetual inventory records to see if
inventory was on hand. Investigate any differences.
B. Take an annual physical inventory, reconciling amounts with the perpetual inventory records. Note
the pattern of differences and investigate.
C. Select a random sample of purchase orders and trace to receiving reports and to the records in the
accounts payable department.
D. 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.
Answer: B

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