だから、我々社は力の限りで弊社のCPA AA資格関連題試験資料を改善し、改革の変更に応じて更新します。あなたはいつまでも最新版の問題集を使用できるために、ご購入の一年間で無料の更新を提供します。人によって目標が違いますが、あなたにCPA AA資格関連題試験に順調に合格できるのは我々の共同の目標です。 短時間で一番質高いCPAのAA資格関連題練習問題を探すことができますか？もしできなかったら、我々のAA資格関連題試験資料を試していいですか？我が社のAA資格関連題問題集は多くの専門家が数年間で努力している成果ですから、短い時間をかかってCPAのAA資格関連題試験に参加できて、予想以外の成功を得られます。それで、CPAのAA資格関連題に参加する予定がある人々は速く行動しましょう。 あなたはAA資格関連題試験に不安を持っていますか？AA資格関連題参考資料をご覧下さい。
Certified Public Accountant AA資格関連題 - Audit & Insurance 躊躇わなくて、NewValidDumpsサイト情報を早く了解して、あなたに試験合格を助かってあげますようにお願いいたします。 NewValidDumps を選択して１００％の合格率を確保することができて、もし試験に失敗したら、NewValidDumpsが全額で返金いたします。
多くのお客様は私たちCPA AA資格関連題クイズに十分な信頼を持っています。CPA AA資格関連題試験問題のデモを無料でダウンロードできます。そうすれば、自分はAA資格関連題試験問題集を買うかどうか決めることができます。
NewValidDumpsは異なるトレーニングツールと資源を提供してあなたのCPAのAA資格関連題の認証試験の準備にヘルプを差し上げます。編成チュートリアルは授業コース、実践検定、試験エンジンと一部の無料なPDFダウンロードを含めています。
それに、NewValidDumpsの教材を購入すれば、NewValidDumpsは一年間の無料アップデート・サービスを提供してあげます。問題が更新される限り、NewValidDumpsは直ちに最新版のAA資格関連題資料を送ってあげます。
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
IBM C1000-156 - NewValidDumpsはあなたにとって最も正確な選択ですから。 NewValidDumpsのAPM APM-PFQ問題集は多くの受験生に検証されたものですから、高い成功率を保証できます。 Oracle 1z0-071-JPN - NewValidDumpsのトレーニング資料は大勢な受験生に証明されたもので、国際的に他のサイトをずっと先んじています。 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Salesforce DEX-403J試験トレーニング資料に注目していて、うちのCPAのSalesforce DEX-403J問題集の高い正確性を保証するのです。 Salesforce Marketing-Cloud-Account-Engagement-Specialist - NewValidDumpsが提供した製品がIT専門家は実際の経験を活かして作った最も良い製品で、あなたが自分の目標を達成するようにずっと一生懸命頑張っています。
Updated: May 26, 2022