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Free IIA-CIA-Part2 Exam Braindumps (page: 54)

Page 54 of 128
PDF with 508 Questions

In a payroll audit, a staff auditor suspects that signatures on some of the documents being sampled for examination are not authentic. What action should the auditor take before proceeding with the examination?

  1. Suggest to the payroll manager that the suspicious documents should be sent to the organization's security department for forensic review.
  2. Keep the suspicious documents in the workpaper file until the end of the engagement, and then discuss the suspicions with the payroll manager.
  3. Discuss the suspicious documents with payroll staff to seek their views on the authenticity of the signatures.
  4. Review the suspicious documents with the chief audit executive and seek advice concerning further examination.

Answer(s): D



In evaluating the validity of different types of audit evidence, which of the following conclusions is not correct?

  1. Recomputation, though highly valid, is limited in usefulness due to its limited scope.
  2. The validity of documentary evidence is independent of the effectiveness of the control system in which it was created.
  3. Internally created documentary evidence is considered less valid than externally created documentary evidence.
  4. The validity of confirmations varies directly with the independence of the party receiving the confirmation.

Answer(s): B



Which of the following types of sampling techniques should an internal auditor use when testing the effectiveness of internal controls?

  1. Mean-per-unit sampling.
  2. Attributes sampling.
  3. Variables sampling.
  4. Dollar-unit sampling.

Answer(s): B



What type of analysis is performed when an auditor tests for unusual variations in information by comparing the number of employees working at a factory site with the direct cost of production each month over a period of one year?

  1. Trend analysis.
  2. Ratio analysis.
  3. Regression analysis.
  4. Horizontal analysis.

Answer(s): C



Page 54 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
upvote

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