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Free IIA-CIA-Part2 Exam Braindumps (page: 72)

Page 72 of 128
PDF with 508 Questions

When interviewing an individual in relation to a fraud investigation, which course of action should the internal auditor follow?

  1. Assure the individual that the results of the interview will remain confidential.
  2. Establish a rapport with the subject to encourage openness.
  3. Discontinue questioning once the individual has confessed to the fraud.
  4. Refrain from deviating from the list of questions prepared before the interview.

Answer(s): B



While performing a follow-up of a concern about equipment-inventory tracking, which course of action is not necessary for the auditor to take?

  1. Ensure that the steps being taken resolve the condition disclosed by the initial finding.
  2. Ensure that controls have been implemented to prevent the issue from occurring again.
  3. Ensure that the entity has begun to experience benefits as a result of resolving the issue.
  4. Ensure that the inherent risk has been eliminated as a result of resolving the issue.

Answer(s): D



Because of a new marketing initiative, an organization has reduced requirements for extending credit to new customers. As a result, outstanding accounts receivable as a percentage of revenue has increased significantly during the past two years. Which of the following would be least useful in monitoring this finding?

  1. Updates from the manager of accounts receivable regarding collection of outstanding receivables.
  2. Updates from the information technology division regarding development of a new accounts receivable system.
  3. Updates from the controller regarding the status of corrective actions.
  4. Updates from the credit and marketing personnel tasked with reevaluating credit policies.

Answer(s): B



Which of the following tasks would be considered unusual for planning a control self-assessment workshop?

  1. Conducting interviews to identify relevant issues for the discussion.
  2. Identifying key stakeholders and ensuring they are represented in the group.
  3. Securing an external subject matter expert to arbitrate disputes.
  4. Ensuring that managers are willing to accept constructive criticism.

Answer(s): C



Page 72 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