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Free IIA-CIA-Part2 Exam Braindumps (page: 65)

Page 64 of 128
PDF with 956 Questions

Which of the following would most likely contribute to discrepancies between receiving reports and the number of units in a shipment?

  1. Failing to compare the quality of goods received with specifications.
  2. Using inadequate vendor selection procedures.
  3. Accepting improper authorization for purchases.
  4. Indicating the quantities ordered on the receiving department's copy of the purchase order.

Answer(s): D



Which of the following would have the least significance in an audit of the efficiency of a driver's license testing facility?

  1. Clerical staff administer written tests to allow examiners more time to supervise driving tests.
  2. Staff are cross-trained to provide backup for other areas of the facility as required.
  3. A point-of-sale cashiering system reduces the need to reenter payment data.
  4. Examiners are required to be recertified on an annual basis.

Answer(s): D



A bakery chain has a statistical model that can be used to predict daily sales at individual stores based on a direct relationship to the cost of ingredients used and an inverse relationship to rainy days. What conditions would an internal auditor look for as an indicator of employee theft of food from a specific store?

  1. On a rainy day, total sales are greater than expected when compared to the cost of ingredients used.
  2. On a sunny day, total sales are less than expected when compared to the cost of ingredients used.
  3. Both total sales and cost of ingredients used are greater than expected.
  4. Both total sales and cost of ingredients used are less than expected.

Answer(s): B



An organization's policies allow buyers to authorize expenditures up to $50,000 without any other approval. Which of the following audit procedures would be most effective in determining if fraud in the form of payments to fictitious companies has occurred?

  1. Use generalized audit software to list all purchases over $50,000 to determine whether they were properly approved.
  2. Develop a snapshot technique to trace all transactions by suspected buyers.
  3. Use generalized audit software to take a random sample of all expenditures under $50,000 to determine whether they were properly approved.
  4. Use generalized audit software to select a sample of paid invoices to new vendors and examine evidence that shows that services or goods were received.

Answer(s): D






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