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QUESTION NO: 1
According to the International Professional Practices Framework, which of the following is not an objective of the exit conference?
A. Receive client feedback and clarification.
B. Review audit recommendations.
C. Plan future engagements.
D. Resolve disagreements.
Answer: C
QUESTION NO: 2
At the conclusion of an audit of an organization's treasury department, a report was issued to the treasurer, chief financial officer, president, and board. Because of the sensitivity of some findings, a follow-up review was performed. The auditor should provide the report of follow-up findings to the.
I. Treasurer.
II. Chief financial officer.
III. President.
IV. Board.
A. I and II only
B. III and IV only
C. I, II, and III only
D. I, II, III, and IV.
Answer: D
QUESTION NO: 3
According to IIA guidance, which of the following statements is false regarding a review of the controls in place to prevent fraud?
A. The review should focus on the efficiency of the controls in place to prevent fraud.
B. The scope of the review does not need to include all operating areas of the organization.
C. The cost of the control should be compared to the benefit of mitigating the related risk.
D. The review should assess whether the internal controls can be circumvented.
Answer: A
QUESTION NO: 4
An auditor used a questionnaire during an interview to gather information about the nature of credit sales processing. The questionnaire did not cover some pertinent information offered by the person being interviewed, and the auditor did not document the potential problems for further investigation.
The primary deficiency with the above process is that:
A. The auditor failed to consider the importance of the information offered.
B. A questionnaire was used in a situation where a structured interview should have been used.
C. Using a questionnaire precludes the auditor from documenting other information.
D. The engagement program was incomplete.
Answer: A
QUESTION NO: 5
Which of the following documents should the chief audit executive review and approve?
1.Workpaper retention policy.
2.Audit committee meeting minutes.
3.Internal audit handbook.
4.Quarterly financial statements.
A. 1 and 2 only
B. 1 and 3 only
C. 2 and 4 only
D. 1, 3, and 4 only
Answer: B
Snowflake ADA-C01題庫資料中的每個問題都由我們專業人員檢查審核,為考生提供最高品質的考古題。 Radiatoripermotori IIA的Microsoft AZ-120考試培訓資料針對性很強,不是每個互聯網上的培訓資料都是這樣高品質高品質的,僅此一家,只有Radiatoripermotori能夠這麼完美的展現。 Radiatoripermotori是一個優秀的IT認證考試資料網站,在Radiatoripermotori您可以找到關於IIA SAP C_S4PM_2504認證考試的考試心得和考試材料。 PECB ISO-IEC-27001-Lead-Implementer - IIA的認證資格也變得越來越重要。 Huawei H20-692_V2.0 - 在Radiatoripermotori你可以找到最適合你的培訓方式來輕鬆通過考試。
Updated: May 27, 2022
考試編碼:IIA-CIA-Part2
考試名稱:Practice of Internal Auditing
更新時間:2025-05-18
問題數量:495題
IIA IIA-CIA-Part2 熱門考題
下載免費試用
考試編碼:IIA-CIA-Part2
考試名稱:Practice of Internal Auditing
更新時間:2025-05-18
問題數量:495題
IIA 最新 IIA-CIA-Part2 考證
下載免費試用
考試編碼:IIA-CIA-Part2
考試名稱:Practice of Internal Auditing
更新時間:2025-05-18
問題數量:495題
IIA IIA-CIA-Part2 學習指南
下載免費試用