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Free IIA-CIA-Part2 Exam Braindumps (page: 5)

Page 4 of 128
PDF with 508 Questions

Which of the following is a weakness that is inherent in the use of the test data method to test internal controls in a computer-based accounting system?

  1. The auditor must test many transactions with the same condition in order to achieve assurance that the condition is being detected.
  2. Conditions that were not specifically considered by the auditor may go untested.
  3. The approach requires the creation of "dummy companies," possibly destroying or altering actual company data in the process.
  4. Inclusion of atypical data in the test data may cause errors to be noted on the exception report.

Answer(s): B



Which of the following would be most helpful to a governmental auditor searching for the existence of multiple welfare claims that were filed under different names but used the same address?

  1. Tagging and tracing.
  2. Generalized audit software.
  3. Integrated test facility.
  4. Spreadsheet analysis.

Answer(s): B



What would be used to determine the collectability of accounts receivable balances?

  1. The file of related shipping documents.
  2. Negative accounts receivable confirmations.
  3. Positive accounts receivable confirmations.
  4. An aged accounts receivable listing.

Answer(s): D



Which of the following would provide the best evidence of compliance with an airline's standard of having aircraft refueled and cleaned within a specified time of arrival at an airport?

  1. Vendor fuel invoices that have been reconciled to inventory records.
  2. Time cards completed by aircraft cleaning and fueling crews.
  3. Observation of selected aircraft while they are being refueled and cleaned.
  4. Comparison of the standard hourly labor costs for cleaning and fueling personnel with actual labor charges.

Answer(s): C






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