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NO.1 Which of the following is the primary purpose of financial statement audit engagements?
A. To evaluate organizational and departmental structures, including assessments of process flows
related to financial matters.
B. To provide a review of routine financial reports, including analyses of selected accounts for
compliance with generally accepted accounting principles.
C. To provide an analysis of business process controls in the accounting department, including tests
of compliance with internal policies and procedures.
D. To assess the efficiency and effectiveness of the accounting department.
Answer: B
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NO.2 During an audit of a retail organization, an internal auditor found a scheme in which the
warehouse director and the purchasing agent diverted approximately $500,000 of goods to their own
warehouse, then sold the goods to third parties. The fraud was not found earlier since the warehouse
director updated the perpetual inventory records and then forwarded receiving reports to the
accounts payable department for processing. Which of the following procedures would have most
likely led to the discovery of the missing materials and the fraud?
A. Select a random sample of sales invoices and trace to the perpetual inventory records to see if
inventory was on hand. Investigate any differences.
B. Select a random sample of purchase orders and trace to receiving reports and to the records in the
accounts payable department.
C. Select a random sample of receiving reports and trace to the recording in the perpetual inventory
records. Note differences and investigate by type of product.
D. Take an annual physical inventory, reconciling amounts with the perpetual inventory records. Note
the pattern of differences and investigate.
Answer: D
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Exam Code: IIA-CIA-Part2
Exam Name: Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
One year free update, No help, Full refund!
IIA-CIA-Part2 Exams Total Q&A: 508 Questions and Answers
Last Update: 01-02,2017
Exam Name: Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
One year free update, No help, Full refund!
IIA-CIA-Part2 Exams Total Q&A: 508 Questions and Answers
Last Update: 01-02,2017
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