IIA-CIA-Part2考題套裝 - IIA-CIA-Part2考題免費下載 & Practice Of Internal Auditing - Royalholidayclubbed

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這個考古題包含了實際考試中一切可能出現的問題。所以，只要你好好學習這個考古題，那麼通過IIA-CIA-Part2考題套裝考試就不再是難題了。你現在正在為了尋找IIA的IIA-CIA-Part2考題套裝認證考試的優秀的資料而苦惱嗎？不用再擔心了，這裏就有你最想要的東西。對於IIA-CIA-Part2考題套裝認證考試，你是怎麼想的呢？作為非常有人氣的IIA認證考試之一，這個考試也是非常重要的。但是，當你為了更好地準備考試而尋找參考資料的時候，你會發現找到一本非常優秀的參考書是很難的。即將參加IIA的IIA-CIA-Part2考題套裝認證考試的你沒有信心通過考試嗎？不用害怕，因為Royalholidayclubbed可以提供給你最好的資料。

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來吧，讓暴風雨來得更猛烈些吧！那些想通過IT認證的考生面臨那些考前準備將束手無策，但是又不得不準備，從而形成了那種急躁不安的心理狀態。不過，自從有了Royalholidayclubbed IIA的IIA-CIA-Part2考題套裝考試認證培訓資料，那種心態將消失的無蹤無影，因為有了Royalholidayclubbed IIA的IIA-CIA-Part2考題套裝考試認證培訓資料，他們可以信心百倍，不用擔心任何考不過的風險，當然也可以輕鬆自如的面對考試了，這不僅是心理上的幫助，更重要的是通過考試獲得認證，幫助他們拼一個美好的明天。

IIA IIA-CIA-Part2考題套裝 - 如果你考試失敗，我們會全額退款的。

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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

by RHC.

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