現在あなたは資料を探す時間を節約してCPAのAA学習範囲試験のために直ちに準備できます。CPAのAA学習範囲試験のための資料を探していますか。資料の整理に悩んでいますか。 NewValidDumpsのCPAのAA学習範囲試験トレーニング資料を手に入れたら、我々は一年間の無料更新サービスを提供します。それはあなたがいつでも最新の試験資料を持てるということです。 成功の喜びは大きいです。
あるいは、無料で試験AA - Audit & Insurance学習範囲問題集を更新してあげるのを選択することもできます。 もしあなたはCPAのAA 赤本勉強試験に準備しているなら、弊社NewValidDumpsのAA 赤本勉強問題集を使ってください。現在、多くの外資系会社はCPAのAA 赤本勉強試験認定を持つ職員に奨励を与えます。
なぜ受験生のほとんどはNewValidDumpsを選んだのですか。それはNewValidDumpsがすごく便利で、広い通用性があるからです。NewValidDumpsのITエリートたちは彼らの専門的な目で、最新的なCPAのAA学習範囲試験トレーニング資料に注目していて、うちのCPAのAA学習範囲問題集の高い正確性を保証するのです。
弊社のAA学習範囲問題集のメリットはいろいろな面で記述できます。価格はちょっと高いですが、AA学習範囲試験に最も有効な参考書です。AA学習範囲問題集は便利で、どこでもいつでも勉強できます。また、時間を節約でき、短い時間で勉強したら、AA学習範囲試験に参加できます。
NewValidDumpsは多くの受験生を助けて彼らにCPAのAA学習範囲試験に合格させることができるのは我々専門的なチームがCPAのAA学習範囲試験を研究して解答を詳しく分析しますから。試験が更新されているうちに、我々はCPAのAA学習範囲試験の資料を更新し続けています。
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
Network Appliance NS0-304 - あなたにとても良い指導を確保できて、試験に合格するのを助けって、NewValidDumpsからすぐにあなたの通行証をとります。 その結果、自信になる自己は面接のときに、面接官のいろいろな質問を気軽に回答できて、順調にSalesforce Marketing-Cloud-Developer-JPN向けの会社に入ります。 Huawei H13-821_V3.0-ENU - NewValidDumpsはきみのIT夢に向かって力になりますよ。 我々ARDMS SPI問題集の通過率は高いので、90％の合格率を保証します。 それほかに品質はもっと高くてCPAのWELL WELL-AP認定試験「Audit & Insurance」の受験生が最良の選択であり、成功の最高の保障でございます。
Updated: May 26, 2022