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Free IIA IIA-CIA-Part2 Exam Questions (page: 16)

Page 16 of 103
PDF with 956 Questions

The most common motivation for management fraud is the existence of:

  1. Vices, such as a gambling habit.
  2. Job dissatisfaction.
  3. Financial pressures on the organization.
  4. The challenge of committing the perfect crime.

Answer(s): C



Which of the following conditions is the strongest indicator of possible fraud?

  1. An assistant treasurer who refuses to take vacations.
  2. Independent reconciliations of subsidiary to general ledgers that are not always completed on a timely basis.
  3. A condition of excess manufacturing waste material.
  4. A manager who is often over budget at the end of a reporting period.

Answer(s): A



Which sampling plan requires no additional sampling once the first error is found?

  1. Stratified sampling.
  2. Attributes sampling.
  3. Stop-or-go sampling.
  4. Discovery sampling.

Answer(s): D



After partially completing an internal control review of the accounts payable department, an auditor suspects that some type of fraud has occurred. To ascertain whether the fraud is present, the best sampling approach would be to usE.

  1. Simple random sampling to select a sample of vouchers processed by the department during the past year.
  2. Probability-proportional-to-size sampling to select a sample of vouchers processed by the department during the past year.
  3. Discovery sampling to select a sample of vouchers processed by the department during the past year.
  4. Judgmental sampling to select a sample of vouchers processed by clerks who were identified by the department manager as acting suspiciously.

Answer(s): C



Which of the following processes real-transaction data through auditor-developed test programs?

  1. Generalized audit software.
  2. Tracing.
  3. Parallel simulation.
  4. Mapping.

Answer(s): C



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