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Free IIA-CIA-Part2 Exam Braindumps (page: 28)

Page 28 of 128
PDF with 508 Questions

A recent survey indicated that residents of a small town take the train to a nearby city eight times per month, on average. The same survey showed that the number of train trips that a resident takes per month (y) is determined by the number of days per month that the resident works in the nearby city (x), according to the equation: y = 2 + 2x. A person who never works in the nearby city is expected to take the train:

  1. Zero times per month.
  2. Two times per month.
  3. Four times per month.
  4. Eight times per month.

Answer(s): B



A manager of one of a retailer's several retail outlets is stealing cash from cash sales, recording the sales as accounts receivable, and subsequently writing off the fictitious accounts receivable as bad debts. Which of the following comparisons would be most effective in signaling the possibility of such a fraud?

  1. Bad debt expense as a percentage of sales, compared to that of the other outlets.
  2. Bad debt expense as a percentage of sales, compared to that of previous years.
  3. Percentage of past-due accounts receivable, compared to that of the other outlets.
  4. Percentage of past-due accounts receivable, compared to that of previous years.

Answer(s): A



An auditor is performing a review of a complex process to identify opportunities to increase efficiency. What is the most practical way to document the process to identify areas of inefficiency?

  1. Write a description of the process activities in sequential order.
  2. Develop a PERT (program evaluation and review technique) diagram.
  3. Flowchart the process.
  4. Create a decision tree.

Answer(s): C



Which of the following methods would an auditor most likely use to document a complex sales order process?

  1. Develop a horizontal flowchart, with supporting documentation for key control points.
  2. Create a critical path method chart, noting the processes involved for each step.
  3. Perform a process review, assigning time and cost to each step of the process to develop a hierarchy flowchart.
  4. Utilize a systems narrative, which can be updated during subsequent audits.

Answer(s): A



Page 28 of 128



Post your Comments and Discuss IIA IIA-CIA-Part2 exam with other Community members:

NOOR commented on October 06, 2024
I want to pass my CIA Exam P2 withing the next 2weeks, can I get help?
UNITED ARAB EMIRATES
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ET commented on August 19, 2024
I have just failed my CIA 2 second attempt today. May I have any assistance from you guys?
Anonymous
upvote