Iia passguide cia Iia-cia-part2 Passing Score by Preston q36 vce pdf

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Exam Name:	Practice of Internal Auditing
Exam Code:	IIA-CIA-Part2 Dumps
Vendor:	IIA	Certification:	CIA
Questions:	463 Q&A's	Shared By:	preston

Question 48

Which of the following conditions are necessary for successful change management?

1. Decisions and necessary actions are taken promptly.

2. The traditions of the organization are respected.

3. Changes result in improvement or reform.

4. Internal and external communications are controlled.

Options:

1 and 2

1 and 3

2 and 3

2 and 4

Discussion

Question 49

Which of the following is a disadvantage of using flowcharts during a risk assessment?

Options:

People cannot quickly understand the processes via flowcharts

Flowcharts are not applicable for evaluating the design of controls

Some serious risks that are not part of the linear process can be missed

Flowcharts do not enable auditors to identify missing controls

Discussion

Question 50

According to IIA guidance, which of the following is true when the internal audit activity is asked to investigate potential ethics violations in a foreign subsidiary?

Options:

Communication of any internal ethics violations to external parties may occur with appropriate safeguards.

Cultural impacts are less critical where the organization practices uniform polices around the globe.

Cross-cultural differences should always be handled by the staff of the same cultural background.

Local law enforcement should be involved as they are more familiar with the applicable local laws.

Discussion

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Question 51

An employee in the sales department completes a purchase requisition and forwards it to the purchaser. The purchaser places competitive bids and orders the requested items using approved purchase orders. When the employee receives the ordered items, she forwards the packing slips to the accounts payable department. The invoice for the ordered items is sent directly to the sales department, and an administrative assistant in the sales department forwards the invoices to the accounts payable department for payment. Which of the following audit steps best addresses the risk of fraud in the cash receipts process?

Options:

Verify that approvals of purchasing documents comply with the authority matrix.

Observe whether the purchase orders are sequentially numbered.

Examine whether the sales department supervisor approves invoices for payment.

Determine whether the accounts payable department reconciles all purchasing documents prior to payment.