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인재가 넘치는 IT업계에서 자기의 자리를 지켜나가려면 학력보다 능력이 더욱 중요합니다.고객님의 능력을 증명해주는 수단은 국제적으로 승인받은 IT인증자격증이 아니겠습니까? IIA인증 IIA-CIA-Part2시험이 어렵다고 하여 두려워 하지 마세요. IT자격증을 취득하려는 분들의 곁에는ITExamDump가 있습니다. ITExamDump의IIA인증 IIA-CIA-Part2시험준비를 하시고 시험패스하여 자격증을 취득하세요. 국제승인 자격증이라 고객님의 경쟁율을 업그레이드 시켜드립니다.
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: 2014-04-22
지금21세기 IT업계가 주목 받고 있는 시대에 그 경쟁 또한 상상할만하죠, 당연히 it업계 중IIA IIA-CIA-Part2인증시험도 아주 인기가 많은 시험입니다. 응시자는 매일매일 많아지고 있으며, 패스하는 분들은 관련it업계에서 많은 지식과 내공을 지닌 분들뿐입니다.
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IIA IIA-CIA-Part2인증시험을 패스하고 자격증 취득으로 하여 여러분의 인생은 많은 인생역전이 이루어질 것입니다. 회사, 생활에서는 물론 많은 업그레이드가 있을 것입니다. 하지만IIA-CIA-Part2시험은IIA인증의 아주 중요한 시험으로서IIA-CIA-Part2시험패스는 쉬운 것도 아닙니다.
IIA IIA-CIA-Part2인증시험패스 하는 동시에 여러분의 인생에는 획기적인 일 발생한것이죠, 사업에서의 상승세는 당연한것입니다. IT업계종사자라면 누구나 이런 자격증을 취득하고싶어하리라고 믿습니다. 많은 분들이 이렇게 좋은 인증시험은 아주 어렵다고 생각합니다. 네 많습니다. 패스할확율은 아주 낮습니다. 노력하지않고야 당연히 불가능하죠.IIA IIA-CIA-Part2시험은 기초지식 그리고 능숙한 전업지식이 필요요 합니다. 우리ITExamDump는 여러분들한테IIA IIA-CIA-Part2시험을 쉽게 빨리 패스할 수 있도록 도와주는 사이트입니다. 우리ITExamDump의IIA IIA-CIA-Part2시험관련자료로 여러분은 짧은시간내에 간단하게 시험을 패스할수 있습니다. 시간도 절약하고 돈도 적게 들이는 이런 제안은 여러분들한테 딱 좋은 해결책이라고 봅니다.
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NO.1 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.2 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.3 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.4 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.5 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.6 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.7 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.8 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.9 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.10 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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NO.11 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.12 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
IIA IIA-CIA-Part2 IIA-CIA-Part2시험문제
NO.13 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.14 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.15 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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