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IIA IIA-CIA-Part2 Exam Dumps Questions and Answers

Exam Code: IIA-CIA-Part2
Certification: CIA
Vendor: IIA
Last Update: Aug 12, 2022
Questions: 601
10  Customers Passed IIA IIA-CIA-Part2
92%  Average Success In Real Exam
91%  Questions came word by word from this dump
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Practice of Internal Auditing Questions and Answers

Questions 1

Which of the following files, when compared with billing records, would provide the best source of information for determining if all goods shipped are billed to customers?

Options:

A.

Pre-numbered customer invoices.

B.

Accounts receivable transactions.

C.

Pre-numbered shipping documents.

D.

Customer purchase orders.

Questions 2

An auditor plans to analyze customer satisfaction, including. (1) customer complaints recorded by the customer service department during the last three months; (2) merchandise returned in the last three months; and (3) responses to a survey of customers who made purchases in the last three months. Which of the following statements regarding this audit approach is correct?

Options:

A.

Although useful, such an analysis does not address any risk factors.

B.

The survey would not consider customers who did not make purchases in the last three months.

C.

Steps 1 and 2 of the analysis are not necessary or cost-effective if the customer survey is comprehensive.

D.

Analysis of three months' activity would not evaluate customer satisfaction.

Questions 3

A company has recently incurred significant cost overruns on one of its construction projects. Management suspects that these overruns were caused by the contractor improperly accounting for costs related to contract change orders. Which of the following procedures would be appropriate for testing this suspicion?

I. Verify that the contractor has not charged change orders with costs that have already been billed to the original contract.

II. Determine if the contractor has billed for original contract work that was canceled as a result of change orders.

III. Verify that the change orders were properly approved by management.

Options:

A.

I only

B.

III only

C.

I and II only

D.

I and III only

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