CPAのAA資格トレーニング試験は非常に難しい試験ですが、NewValidDumpsのCPAのAA資格トレーニング試験トレーニング資料を手に入れたら大丈夫です。試験が難しいと感じるのは良い方法を選択しないからです。NewValidDumpsを選んだら、成功の手を握ることがきるようになります。 試験の準備をするためにNewValidDumpsのCPAのAA資格トレーニング試験トレーニング資料を買うのは冒険的行為と思ったとしたら、あなたの人生の全てが冒険なことになります。一番遠いところへ行った人はリスクを背負うことを恐れない人です。 頑張ってください。
その中で、AA - Audit & Insurance資格トレーニング認定試験は最も重要な一つです。 あまりにも多くのIT認定試験と試験に関連する参考書を見ると、頭が痛いと感じていますか。一体どうしたらでしょうか。
NewValidDumpsを選んだら、あなたは簡単に認定試験に合格することができますし、あなたはITエリートたちの一人になることもできます。まだ何を待っていますか。早速買いに行きましょう。
NewValidDumpsのCPAのAA資格トレーニング試験トレーニング資料はCPAのAA資格トレーニング認定試験を準備するのリーダーです。NewValidDumpsの CPAのAA資格トレーニング試験トレーニング資料は高度に認証されたIT領域の専門家の経験と創造を含めているものです。それは正確性が高くて、カバー率も広いです。あなたはNewValidDumpsの学習教材を購入した後、私たちは一年間で無料更新サービスを提供することができます。
どうやって安くて正確性の高いCPAのAA資格トレーニング問題集を買いますか。NewValidDumpsは最も安い値段で正確性の高いCPAのAA資格トレーニング問題集を提供します。
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
もちろん、我々はあなたに一番安心させるのは我々の開発する多くの受験生に合格させるCPAのTibco TCA-Tibco-BusinessWorks試験のソフトウェアです。 NewValidDumpsのCPAのMicrosoft AZ-500試験トレーニング資料は豊富な経験を持っているIT業種の専門家が長年の研究を通じて、作成したものです。 CPAのOracle 1z1-808の購入の前にあなたの無料の試しから、購入の後での一年間の無料更新まで我々はあなたのCPAのOracle 1z1-808試験に一番信頼できるヘルプを提供します。 NewValidDumpsはCPAのSalesforce JavaScript-Developer-I-JPN試験トレーニング資料を提供する専門的なサイトです。 自分の能力を証明するために、Salesforce Customer-Data-Platform試験に合格するのは不可欠なことです。
Updated: May 26, 2022