Exam IIA-CIA-Part2 braindumps

IT-Tests.com's IIA IIA-CIA-Part2 exam training materials is virtually risk-free for you at the time of purchase. Before you buy, you can enter IT-Tests.com website to download the free part of the exam questions and answers as a trial. So you can see the quality of the exam materials and we IT-Tests.comis friendly web interface. We also offer a year of free updates. If you do not pass the exam, we will refund the full cost to you. We absolutely protect the interests of consumers. Training materials provided by IT-Tests.com are very practical, and they are absolutely right for you. We can make you have a financial windfall.

Education degree does not equal strength, and it does not mean ability. Education degree just mean that you have this learning experience only. And the real ability is exercised in practice, it is not necessarily linked with the academic qualifications. Do not feel that you have no ability, and don't doubt yourself. When you choose to participate in the IIA IIA-CIA-Part2 exam, it is necessary to pass it. If you are concerned about the test, however, you can choose IT-Tests.com's IIA IIA-CIA-Part2 exam training materials. No matter how low your qualifications, you can easily understand the content of the training materials. And you can pass the exam successfully.

The appropriate selection of training is a guarantee of success. However, the choice is very important, IT-Tests.com popularity is well known, there is no reason not to choose it. Of course, Give you the the perfect training materials, if you do not fit this information that is still not effective. So before using IT-Tests.com training materials, you can download some free questions and answers as a trial, so that you can do the most authentic exam preparation. This is why thousands of candidates depends IT-Tests.com one of the important reason. We provide the best and most affordable, most complete exam training materials to help them pass the exam.

Exam Code: IIA-CIA-Part2
Exam Name: IIA (Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement)
Free One year updates to match real exam scenarios, 100% pass and refund Warranty.
Total Q&A: 220 Questions and Answers
Last Update: 2014-04-18

IT-Tests.com provide a good after-sales service for all customers. If you choose to purchase IT-Tests.com products, IT-Tests.com will provide you with online service for 24 hours a day and one year free update service, which timely inform you the latest exam information to let you have a fully preparation. We can let you spend a small amount of time and money and pass the IT certification exam at the same time. Selecting the products of IT-Tests.com to help you pass your first time IIA certification IIA-CIA-Part2 exam is very cost-effective.

IT-Tests.com IIA IIA-CIA-Part2 exam training materials are provided in PDF format and software format. It contains IIA IIA-CIA-Part2 exam questions and answers. These issues are perfect, Which can help you to be successful in the IIA IIA-CIA-Part2 exam. IT-Tests.com IIA IIA-CIA-Part2 exam comprehensively covers all syllabus and complex issues. The IT-Tests.com IIA IIA-CIA-Part2 exam questions and answers is the real exam challenges, and help you change your mindset.

We are all ordinary human beings. Something what have learned not completely absorbed, so that wo often forget. When we need to use the knowledge we must learn again. When you see IT-Tests.com's IIA IIA-CIA-Part2 exam training materials, you understand that this is you have to be purchased. It allows you to pass the exam effortlessly. You should believe IT-Tests.com will let you see your better future. Bright hard the hard as long as IT-Tests.com still, always find hope. No matter how bitter and more difficult, with IT-Tests.com you will still find the hope of light.

IT-Tests.com can provide professional and high quality products. It is the industry leader in providing IT certification information. To selecte IT-Tests.com is to choose success. IT-Tests.com's IIA IIA-CIA-Part2 exam training materials is your magic weapon to success. With it, you will pass the exam and achieve excellent results, towards your ideal place.

IIA-CIA-Part2 (Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement) Free Demo Download: http://www.it-tests.com/IIA-CIA-Part2.html

NO.1 Which of the following procedures would provide the best evidence of the effectiveness of a
credit-granting function?
A. Observe the process.
B. Review the trend in receivables write-offs.
C. Ask the credit manager about the effectiveness of the function.
D. Check for evidence of credit approval on a sample of customer orders.
Answer: B

IIA exam simulations   IIA-CIA-Part2   IIA-CIA-Part2 dumps   IIA-CIA-Part2

NO.2 Which of the following situations might allow an employee to steal checks sent to an
organization and subsequently cash them?
A. Checks are not restrictively endorsed when received.
B. Only one signature is required on the organization's checks.
C. One employee handles both accounts receivable and purchase orders.
D. One employee handles both cash deposits and accounts payable.
Answer: A

IIA   IIA-CIA-Part2 dumps   IIA-CIA-Part2 test   IIA-CIA-Part2 demo   IIA-CIA-Part2

NO.3 What would be used to determine the collectability of accounts receivable balances?
A. The file of related shipping documents.
B. Negative accounts receivable confirmations.
C. Positive accounts receivable confirmations.
D. An aged accounts receivable listing.
Answer: D

IIA certification training   IIA-CIA-Part2   IIA-CIA-Part2   IIA-CIA-Part2   IIA-CIA-Part2 test questions

NO.4 An organization's internal auditors are reviewing production costs at a gas-powered electrical
generating plant. They identify a serious problem with the accuracy of carbon dioxide emissions
reported to the environmental regulatory agency, due to computer errors. The auditors should
immediately report the concern to:
A. The regulatory agency.
B. Plant management.
C. A plant health and safety officer.
D. The risk management function.
Answer: B

IIA   IIA-CIA-Part2   IIA-CIA-Part2   IIA-CIA-Part2 test   IIA-CIA-Part2

NO.5 Which of the following would be most helpful to a governmental auditor searching for the
existence of multiple welfare claims that were filed under different names but used the same
address?
A. Tagging and tracing.
B. Generalized audit software.
C. Integrated test facility.
D. Spreadsheet analysis.
Answer: B

IIA   IIA-CIA-Part2   IIA-CIA-Part2   IIA-CIA-Part2

NO.6 Which of the following would be an appropriate improvement to controls over large
quantities of consumable material that are charged to expense when placed in bins which are
accessible to production workers?
A. Relocate bins to the inventory warehouse.
B. Require management to compare the cost of consumable items used to the budget.
C. Lock the bins during normal working hours.
D. None of the above actions are needed for items of minor cost and size.
Answer: B

IIA exam simulations   IIA-CIA-Part2   IIA-CIA-Part2 test

NO.7 An internal auditor is assigned to conduct an audit of security for a local area network (LAN) in
the finance department of the organization. Investment decisions, including the use of hedging
strategies and financial derivatives, use data and financial models which run on the LAN. The LAN is
also used to download data from the mainframe to assist in decisions. Which of the following
should be considered outside the scope of this security audit engagement?
A. Investigation of the physical security over access to the components of the LAN.
B. The ability of the LAN application to identify data items at the field or record level and implement
user access security at that level.
C. Interviews with users to determine their assessment of the level of security in the system and the
vulnerability of the system to compromise.
D. The level of security of other LANs in the company which also utilize sensitive data.
Answer: D

IIA   IIA-CIA-Part2   IIA-CIA-Part2   IIA-CIA-Part2

NO.8 When internal auditors provide consulting services, the scope of the engagement is primarily
determined by:
A. Internal auditing standards.
B. The audit engagement team.
C. The engagement client.
D. The internal audit activity's charter.
Answer: C

IIA   IIA-CIA-Part2 study guide   IIA-CIA-Part2 answers real questions   IIA-CIA-Part2 test questions   IIA-CIA-Part2 test questions

NO.9 The most effective way for internal auditors to enhance the reliability of computerized
financial and operating information is by:
A. Determining if controls over record keeping and reporting are adequate and effective.
B. Reviewing data provided by information systems to test compliance with external requirements.
C. Determining if information systems provide management with timely information.
D. Determining if information systems provide complete information.
Answer: A

IIA test   IIA-CIA-Part2   IIA-CIA-Part2 study guide   IIA-CIA-Part2

NO.10 Which of the following would be a red flag that indicates the possibility of inventory fraud?
I.The controller has assumed responsibility for approving all payments to certain vendors.
II.The controller has continuously delayed installation of a new accounts payable system, despite a
corporate directive to implement it.
III.Sales commissions are not consistent with the organization's increased levels of sales.
IV.Payments to certain vendors are supported by copies of receiving memos, rather than originals.
A. I and II only.
B. II and III only.
C. I, II, and IV only.
D. I, III, and IV only.
Answer: C

IIA   IIA-CIA-Part2 test questions   IIA-CIA-Part2

NO.11 When assessing the risk associated with an activity, an internal auditor should:
A. Determine how the risk should best be managed.
B. Provide assurance on the management of the risk.
C. Modify the risk management process based on risk exposures.
D. Design controls to mitigate the identified risks.
Answer: B

IIA   IIA-CIA-Part2   IIA-CIA-Part2   IIA-CIA-Part2

NO.12 An audit of management's quality program includes testing the accuracy of the cost-of-quality
reports provided to management. Which of the following internal control objectives is the focus of
this testing?
A. To ensure compliance with policies, plans, procedures, laws, and regulations.
B. To ensure the accomplishment of established objectives and goals for operations or programs.
C. To ensure the reliability and integrity of information.
D. To ensure the economical and efficient use of resources.
Answer: C

IIA   IIA-CIA-Part2   IIA-CIA-Part2 exam prep   IIA-CIA-Part2   IIA-CIA-Part2 exam

NO.13 During an operational audit of a chain of pizza delivery stores, an auditor determined that cold
pizzas were causing customer dissatisfaction. A review of oven calibration records for the last six
months revealed that adjustments were made on over 40 percent of the ovens. Based on this, the
auditor:
A. Has enough evidence to conclude that improperly functioning ovens are the cause.
B. Needs to conduct further inquiries and reviews to determine the impact of the oven variations on
the pizza temperature.
C. Has enough evidence to recommend the replacement of some of the ovens.
D. Must search for another cause since approximately 60 percent of the ovens did not require
adjustment.
Answer: B

IIA   IIA-CIA-Part2   IIA-CIA-Part2 questions   IIA-CIA-Part2 exam prep   IIA-CIA-Part2 exam prep

NO.14 Which of the following is a weakness that is inherent in the use of the test data method to
test internal controls in a computer-based accounting system?
A. The auditor must test many transactions with the same condition in order to achieve assurance
that the condition is being detected.
B. Conditions that were not specifically considered by the auditor may go untested.
C. The approach requires the creation of "dummy companies," possibly destroying or altering actual
company data in the process.
D. Inclusion of atypical data in the test data may cause errors to be noted on the exception report.
Answer: B

IIA pdf   IIA-CIA-Part2 study guide   IIA-CIA-Part2   IIA-CIA-Part2   IIA-CIA-Part2 demo   IIA-CIA-Part2

NO.15 A manufacturing process could create hazardous waste at several production stages, from
raw materials handling to finished goods storage. If the objective of a pollution prevention audit
engagement is to identify opportunities for minimizing waste, in what order should the following
opportunities be considered?
I.Recycling and reuse.
II.Elimination at the source.
III.Energy conservation.
IV.Recovery as a usable product.
Treatment.
A. V, II, IV, I, III.
B. IV, II, I, III, V.
C. I, III, IV, II, V.
D. III, IV, II, V, I.
Answer: B

IIA dumps   IIA-CIA-Part2 exam dumps   IIA-CIA-Part2 practice test   IIA-CIA-Part2 study guide

IT-Tests.com offer the latest HP2-B105 Questions & Answers and high-quality C_TFIN52_64 PDF Practice Test. Our C_HANAIMP131 VCE testing engine and 200-101 study guide can help you pass the real exam. High-quality C_TPLM30_65 Real Exam Questions can 100% guarantee you pass the exam faster and easier. Pass the exam to obtain certification is so simple.

Article Link: http://www.it-tests.com/IIA-CIA-Part2.html