暇な時間だけでCPAのAA日本語版テキスト内容試験に合格したいのですか。我々の提供するPDF版のCPAのAA日本語版テキスト内容試験の資料はあなたにいつでもどこでも読めさせます。我々もオンライン版とソフト版を提供します。 NewValidDumpsは強いIT専門家のチームを持っていて、彼らは専門的な目で、最新的なCPAのAA日本語版テキスト内容試験トレーニング資料に注目しています。私たちのCPAのAA日本語版テキスト内容問題集があれば、君は少ない時間で勉強して、CPAのAA日本語版テキスト内容認定試験に簡単に合格できます。 我々NewValidDumpsはCPAのAA日本語版テキスト内容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。
だから、あなたの使用しているCPAのAA - Audit & Insurance日本語版テキスト内容試験のソフトウェアは、最新かつ最も全面的な問題集を確認することができます。 NewValidDumpsは同業の中でそんなに良い地位を取るの原因は弊社のかなり正確な試験の練習問題と解答そえに迅速の更新で、このようにとても良い成績がとられています。そして、弊社が提供した問題集を安心で使用して、試験を安心で受けて、君のCPA AA 無料サンプル認証試験の１００％の合格率を保証しますす。
多くの受験生は我々のソフトでCPAのAA日本語版テキスト内容試験に合格したので、我々は自信を持って我々のソフトを利用してあなたはCPAのAA日本語版テキスト内容試験に合格する保障があります。IT業界の発展とともに、IT業界で働いている人への要求がますます高くなります。競争の中で排除されないように、あなたはCPAのAA日本語版テキスト内容試験に合格しなければなりません。
近年、IT領域で競争がますます激しくなります。IT認証は同業種の欠くことができないものになりました。あなたはキャリアで良い昇進のチャンスを持ちたいのなら、NewValidDumpsのCPAのAA日本語版テキスト内容「Audit & Insurance」試験トレーニング資料を利用してCPAの認証の証明書を取ることは良い方法です。現在、CPAのAA日本語版テキスト内容認定試験に受かりたいIT専門人員がたくさんいます。NewValidDumpsの試験トレーニング資料はCPAのAA日本語版テキスト内容認定試験の１００パーセントの合格率を保証します。
そのデモはAA日本語版テキスト内容試験資料の一部を含めています。私たちは本当にお客様の貴重な意見をAA日本語版テキスト内容試験資料の作りの考慮に入れます。
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
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Updated: May 26, 2022