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Free IIA-CIA-Part1 Exam Braindumps (page: 13)

Page 13 of 142
PDF with 968 Questions
View Related Case Study

If earnings on financial statements for internal use only have been manipulated in the past, an internal auditor is likely to focus on which of the following?

  1. The proper accrual of payables at the end of the interim period.
  2. The timing of revenue recognition and the valuation of inventories.
  3. Whether accounting estimates are reasonable given past actual results.
  4. Whether there have been changes in accounting principles that materially affect the financial statements.

Answer(s): B



View Related Case Study

Which of the following procedures would provide the best evidence of the effectiveness of a credit- granting function?

  1. Observe the process.
  2. Review the trend in receivables write-offs.
  3. Ask the credit manager about the effectiveness of the function.
  4. Check for evidence of credit approval on a sample of customer orders.

Answer(s): B



View Related Case Study

Which of the following best describes how the increased use of computerization may impact an auditor's assessment of the risk of fraud?

  1. Access to assets may be available to information systems personnel as well as to computer users.
  2. Computer controls are generally less effective than human review.
  3. Overrides of key controls may require less collaboration.
  4. Audit trails are less effective.

Answer(s): A



View Related Case Study

An internal auditor plans to use an analytical review to verify the correctness of various operating expenses in a division. The use of an analytical review as a verification technique would not be a preferred approach if.

  1. The auditor notes strong indicators of a specific fraud involving this account.
  2. The company has relatively stable operations which have not changed much over the past year.
  3. The auditor would like to identify large,unusual,or non-recurring transactions during the year.
  4. The operating expenses vary in relation to other operating expenses,but not in relation to revenue.

Answer(s): A



Page 13 of 142



Post your Comments and Discuss IIA IIA-CIA-Part1 exam with other Community members:

Meerwais commented on December 02, 2024
the best approach.
Anonymous
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Asadullah commented on October 13, 2024
Good question but repeated of other sites!
UNITED STATES
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Mabkhout commented on August 08, 2024
Thanks for Free Dump Q
Anonymous
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tiba commented on July 01, 2024
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CANADA
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Jamal commented on July 01, 2024
I am from India. This helped me pass the exam with no problem. I truly appreciate the free questions posted for this exam dumps.
INDIA
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Tolayi commented on July 01, 2024
very helpful resource to help in passing the exam
CANADA
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Rut commented on April 08, 2024
best test to update about auditing
Anonymous
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aydan commented on February 06, 2024
great questions
Anonymous
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Ahmed Hashi commented on July 06, 2023
thanks ly so i have information cia
EUROPEAN UNION
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Zaynik commented on September 17, 2023
questions and options are correct, but the answers are wrong sometimes. so please check twice or refer some other platform for the right answer
Anonymous
upvote

Zaynik commented on September 17, 2023
Questions and options are correct, But the answers are wrong sometimes. So please check twice or refer some other platform for the right answer
Anonymous
upvote

Ahmed Hashi commented on July 06, 2023
Thanks ly so I have information Cia
EUROPEAN UNION
upvote

RNA commented on October 04, 2019
I already downloaded the Test Engine Apps but im having difficult time to use it
PHILIPPINES
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Srini commented on November 01, 2018
Excellent product
UNITED ARAB EMIRATES
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Steve commented on February 08, 2018
l wrote my part 1 and 2 and passed and l also bought material from you for part 3 and l did not pass and this time l want to write part 3 again.
ZIMBABWE
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