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Free IIA-CIA-Part2 Exam Braindumps (page: 20)

Page 19 of 128
PDF with 508 Questions

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



Which of the following would provide the best audit evidence regarding the effectiveness of an applied research department?

  1. Develop a cost-per-product analysis for products developed over the past five years.
  2. Develop a report on revenue generated by or cost savings directly attributable to newly developed products.
  3. Compare research as a percentage of revenue between this company and all major competitors in the same industry.
  4. Compare the number of this year's new product developments to the number of new product developments for the past five years.

Answer(s): B






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