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IIA Certified Internal Auditor - Part 2, Practice of Internal Auditing IIA-CIA-Part2 Dumps in PDF

Free IIA IIA-CIA-Part2 Real Questions (page: 6)

IIA-CIA-Part2 PDF — 956 Questions

Which of the following audit procedures is most suitable for verifying that all sales transactions have been recorded?

  1. Observation.
  2. Tracing.
  3. Re-computation.
  4. Vouching.

Answer(s): B



Which of the following would be an appropriate and effective control self-assessment approach in an organization with an authoritative culture?

  1. Facilitated meeting
    II. Survey
    III. Management-produced analysis
  2. I only
  3. I and III only
  4. II and III only
  5. I, II, and III

Answer(s): C



A film company determined that income level impacts the number of films that people watch per month, as shown by the graph below:
The graph indicates that:

  1. A richer person always sees more films than a poorer person.
  2. The number of films seen per month is a linear function of income level.
  3. A 20 percent pay increase is more likely to increase film viewing at lower income levels than at higher income levels.
  4. A 20 percent pay increase is likely to increase film viewing by a constant amount regardless of income level.

Answer(s): C



What does the following scatter gram suggest?

  1. Sales revenue is related to training costs.
  2. The training program is not effective.
  3. Increases in training costs consistently increase sales revenue.
  4. One data point is incorrectly plotted.

Answer(s): A



New credit policies have been implemented in an automated order-entry system to improve the collection of receivables. Sales management has compiled several examples that show decreased sales and delayed order entry, and contends that these examples are a direct result of the new credit-policy constraints. Sales management's data and information provide.

  1. Feedback control data.
  2. Irrelevant and argumentative information.
  3. Evidence that the new credit policies do not meet the stated corporate objective to improve collections.
  4. A statistically valid conclusion about the impact of the new credit policies on customer goodwill.

Answer(s): A



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