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Free IIA CIA Exam Braindumps (page: 57)

Page 57 of 427
PDF with 1702 Questions

Which of the following internal controls is likely to prevent pollution from waste disposal before it occurs, rather than detect it after it occurs?

  1. Identification of large budget variances in disposal costs for hazardous chemicals.
  2. Restricted access to environmental department files.
  3. Formal on-the-job training program conducted by the environmental staff.
  4. Samples of water and solid waste taken daily with the results recorded in a log.

Answer(s): C



An auditor for a large wholesaler is evaluating the controls over the approval and oversight of credit sales. Which of the following procedures would be a control weakness?

  1. The credit department is responsible for approving shipments to all customers.
  2. The finance committee of the board of directors periodically reviews credit standards.
  3. Customers who fail to meet credit requirements must pay cash for shipments upon delivery.
  4. The sales department is responsible for determining the credit ratings of customers.

Answer(s): D



A dental insurance provider has implemented an electronic claim submission process and is concerned that dentists are submitting claims for services that were not provided. Which of the following control procedures would be most effective in preventing this type of fraud?

  1. Develop a program that identifies procedures performed on an individual which are either in excess of expectations based on the age of the insured or are similar to other procedures recently performed on the individual.
  2. Require all submitted claims to be followed by a signed statement by the dentist testifying to the fact that the claimed procedures were performed.
  3. Send confirmations to the dentists requesting them to confirm the exact nature of the claims submitted to the insurance provider.
  4. Develop an integrated test facility and submit false claims to verify that the system is detecting such claims on a consistent basis.

Answer(s): A



Which of the following lists these audit steps in the correct chronological order?

I). Create the engagement work program.
II). Conduct the exit conference.
III). Perform fieldwork.
IV). Schedule the audit engagement.
V). Issue a summary report of audit findings.

  1. I, IV, III, II, V.
  2. I, IV, II, III, V.
  3. IV, I, III, II, V.
  4. IV, III, I, V, II.

Answer(s): C






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