でも、成功へのショートカットがを見つけました。NewValidDumpsのCPAのAA基礎訓練試験トレーニング資料を利用して気楽に試験に合格しました。それはコストパフォーマンスが非常に高い資料ですから、もしあなたも私と同じIT夢を持っていたら、NewValidDumpsのCPAのAA基礎訓練試験トレーニング資料を利用してください。 NewValidDumpsのCPAのAA基礎訓練試験トレーニング資料はIT認証試験を受ける全ての受験生が試験に合格することを助けるもので、受験生からの良い評価をたくさんもらいました。NewValidDumpsを選ぶのは成功を選ぶのに等しいです。 最近、CPAのAA基礎訓練試験は非常に人気のある認定試験です。
Certified Public Accountant AA基礎訓練 - Audit & Insurance すべてのことの目的はあなたに安心に試験に準備さされるということです。 NewValidDumpsAA 資格練習問題集は試験の範囲を広くカバーするだけでなく、質は高いです。NewValidDumpsのAA 資格練習問題集を購入し勉強するだけ、あなたは試験にたやすく合格できます。
これをよくできるために、我々は全日24時間のサービスを提供します。CPAのAA基礎訓練ソフトを購入してから一年間の無料更新サービスも提供します。試験に失敗したら、全額で返金する承諾があります。
我々NewValidDumpsはCPAのAA基礎訓練試験問題集をリリースする以降、多くのお客様の好評を博したのは弊社にとって、大変な名誉なことです。また、我々はさらに認可を受けられるために、皆様の一切の要求を満足できて喜ぶ気持ちでずっと協力し、完備かつ精確のAA基礎訓練試験問題集を開発するのに準備します。
携帯電話にブラウザをインストールでき、 私たちのAA基礎訓練試験資料のApp版を使用することもできます。PC版は、実際の試験環境を模擬し、Windowsシステムのコンピュータに適します。
QUESTION NO: 1
Internal auditors and management have become increasingly concerned about computer fraud.
Which of the following control procedures would be least important in preventing computer fraud?
A. Programme change control that requires a distinction between production programmes and test programmes.
B. Testing of new applications by users during the systems development process.
C. Segregation of duties between the applications programmer and the programme librarian function.
D. Segregation of duties between the programmer and systems analyst.
Answer: D
QUESTION NO: 2
The internal auditing department has been assigned to perform an audit of a division. Based on background review, the auditor knows the following about management policies:
Company policy is to rapidly promote divisional managers who show significant success. Thus, successful managers rarely stay at a division for more than three years.
A significant portion of division management's compensation comes in the form of bonuses based on the division's profitability.
The division was identified by senior management as a turnaround opportunity. The division is growing, but is not scheduled for a full audit by the external auditors this year. The division has been growing about 7% per year for the past three years and uses a standard cost system.
During the preliminary review, the auditor notes the following changes in financial data compared to the prior year:
Sales have increased by 10%.
Cost of goods sold has increased by 2%.
Inventory has increased by 15%.
Divisional net income has increased by 8%.
Assume the auditor found that there was a plan to overstate inventory and therefore increase reported profits for the division. If reported correctly, the division would not have shown an increase in net income. The auditor has substantial evidence that the divisional manager was aware of and approved the plan to overstate inventory. There is also some evidence that the manager may have been responsible for the implementation of the plan.
The appropriate audit action would be to
A. Continue to conduct interviews with subordinates until a clear-cut case is made and then report the case to the audit committee.
B. Inform management and the audit committee of the findings and discuss proper follow-up action and/or further investigation with them.
C. Inform the divisional manager of the audit suspicions and obtain the manager's explanation of the findings before pursuing the matter further.
D. Document the case thoroughly and report the suspicions to the external auditor for further review and external reporting.
Answer: B
QUESTION NO: 3
Internal auditors must exercise due care if they are to meet their responsibilities for fraud detection. Thus, the existence of certain conditions should raise auditor's professional scepticism concerning possible fraud. Which of the following is most likely to be considered as an indication of possible fraud?
A. A new management team installed as the result of a takeover.
B. Rapid turnover of financial executives.
C. Rapid expansion into new markets.
D. Tax authorities' audit of tax returns.
Answer: B
QUESTION NO: 4
An auditor performs an analytical review by comparing the gross margins of various divisional operations with those of other divisions and with the individual division's performance in previous years. The auditor notes a significant increase in the gross margin at one division. The auditor does the preliminary investigation and notes that there were no changes in products, production methods, or divisional management during the year.
Based on the above information, the most likely cause of the increase in gross margin would be
A. An increase in the number of competitors selling similar products.
B. A decrease in the number of suppliers of the material used in manufacturing the product.
C. An overstatement of year-end inventory.
D. An understatement of year-end accounts receivable.
Answer: C
QUESTION NO: 5
John has been given the following draft figures for Kulran Ltd for the year ended 30 June 2011 to analyse. Materiality has been set at $35,000 and the finance director has told John in a planning meeting that there have been few changes in the year. Budgets were set at 2010 levels and there have been no major movements in non-current assets.
20112010
$$
Revenue3,497,2843,487,286
Cost of sales1,867,2942,008,967
Salaries467,900420,975
Which of the following is normally designed to detect possible material monetary errors in the above figures of financial statements?
A. Test of control
B. Walk-through test
C. Analytical procedure
D. Observation of a procedure
Answer: C
ほんとんどお客様は我々NewValidDumpsのCPA SAP C-SIGDA-2403問題集を使用してから試験にうまく合格しましたのは弊社の試験資料の有効性と信頼性を説明できます。 Salesforce CRT-403 - IT業界ではさらに強くなるために強い専門知識が必要です。 だから、弊社の提供するMicrosoft MB-240問題集を暗記すれば、きっと試験に合格できます。 IIA IIA-CIA-Part2 - そして、NewValidDumpsに多くの受験生の歓迎されます。 APM APM-PFQ - NewValidDumpsにたくさんのIT専門人士がいって、弊社の問題集に社会のITエリートが認定されて、弊社の問題集は試験の大幅カーバして、合格率が１００％にまで達します。
Updated: May 26, 2022