HIGH PASS-RATE IIA-CIA-PART1 FREE VCE DUMPS & LEADER IN QUALIFICATION EXAMS & REALISTIC IIA ESSENTIALS OF INTERNAL AUDITING

High Pass-Rate IIA-CIA-Part1 Free Vce Dumps & Leader in Qualification Exams & Realistic IIA Essentials of Internal Auditing

High Pass-Rate IIA-CIA-Part1 Free Vce Dumps & Leader in Qualification Exams & Realistic IIA Essentials of Internal Auditing

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IIA Essentials of Internal Auditing Sample Questions (Q623-Q628):

NEW QUESTION # 623
In which of the following ways can a whistleblower hotline serve as a prevent

  • A. ative control? 3
  • B. Better investigation protocols are triggered by the whistleblower hotline.
  • C. Third parties who operate the hotline ensure anonymity for whistle blowers. D Whistleblower tips help discover wrongdoings and violations of the code of conduct.
    Potential perpetrators of fraud know that their actions can be reported easily.

Answer: C


NEW QUESTION # 624
A manufacturer uses a materials requirements planning (MRP) system to track inventory, orders, and raw materials requirements. What condition should an auditor search for in the MRP database if a preliminary assessment indicated that inventory is understated?
I.Item cost set at zero.
II.
Negative quantities on hand.
III.
Order quantity exceeding requirements.
IV.

  • A. I and IV only.
  • B. II and IV only.
  • C. I and II only.
  • D. III and IV only.
    Inventory lead times exceeding delivery schedule.

Answer: C


NEW QUESTION # 625
During a review of the procurement function, an internal auditor identified an existing control for adding new vendors into the vendor contract system. Which of the following would best help the auditor determine the adequacy of the control's design?

  • A. Interview with management of the procurement function.
  • B. Independent confirmations sent to vendors.
  • C. Flowchart of the vendor addition process.
  • D. Analysis of the control's costs and benefits.

Answer: C


NEW QUESTION # 626
An internal auditor makes a series of observations when performing an analytical review of division operations.
The auditor notes the following things: the current ratio is increasing and the quick ratio is decreasing, sales and current liabilities have remained constant, and the number of day sales in inventory is increasing. Which conclusion should the auditor draw from this data?

  • A. Cash or accounts receivable has decreased.
  • B. The gross margin has decreased.
  • C. The division produced fewer items this year than in prior years.
  • D. The gross margin has increased.

Answer: A

Explanation:
Section: Volume E


NEW QUESTION # 627
An internal auditor is reviewing employee travel data to identify opportunities to cut costs while ensuring adequate participation at conferences to support the organization's mission. Which of the following pieces of evidence would be sufficient for completing this task?

  • A. A log of conferences titles, dates of travel for each employee, and a detailed summary of conference objectives and how they relate to the organization's mission needs.
  • B. A log of employee travel requests, which include the title of each conference, the conference objectives, anticipated dates of travel, and estimated costs.
  • C. A log that includes titles of conferences that all employees were invited to attend in the last year, along with the dates of those conferences and average costs per traveler.
  • D. A log from the last year that includes dates of travel, conference titles, and conference objectives, all of which correspond with employee names and costs per trip.

Answer: D


NEW QUESTION # 628
......

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