2014年10月27日
IIA IIA-CIA-Part2試験の認証資格は一層重要になった
IT 職員のそれぞれは昇進または高給のために頑張っています。これも現代社会が圧力に満ちている一つの反映です。そのためにIIAのIIA-CIA-Part2認定試験に受かる必要があります。適当なトレーニング資料を選んだらこの試験はそんなに難しくなくなります。Pass4TestのIIAのIIA-CIA-Part2「Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement」試験トレーニング資料は最高のトレーニング資料で、あなたの全てのニーズを満たすことができますから、速く行動しましょう。
この情報の時代の中に、たくさんのIT機構はIIAのIIA-CIA-Part2認定試験に関する教育資料がありますけれども、受験生がこれらのサイトを通じて詳細な資料を調べられなくて、対応性がなくて受験生の注意 に惹かれなりません。
あなたは自分の職場の生涯にユニークな挑戦に直面していると思いましたら、IIAのIIA-CIA-Part2の認定試験に合格することが必要になります。Pass4TestはIIAのIIA-CIA-Part2の認定試験を真実に、全面的に研究したサイトです。Pass4Test のユニークなIIAのIIA-CIA-Part2の認定試験の問題と解答を利用したら、試験に合格することがたやすくなります。Pass4Testは認証試験の専門的なリーダーで、最全面的な認証基準のトレーニング方法を追求して、１００パーセントの成功率を保証します。Pass4TestのIIAのIIA-CIA-Part2の試験問題と解答は当面の市場で最も徹底的かつ正確かつ最新な模擬テストです。それを利用したら、初めに試験を受けても、合格する自信を持つようになります。
試験番号：IIA-CIA-Part2
試験科目：「Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement」
一年間無料で問題集をアップデートするサービスを提供いたします
最近更新時間：2014-10-26
問題と解答：全427問 IIA-CIA-Part2 練習問題
>>詳しい紹介はこちら
Pass4Testは初めて試験を受けるあなたが一回で試験に合格して、認証資格を取ることを保証します。Pass4Testが提供して差し上げたのは高品質のIIAのIIA-CIA-Part2「Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement」模擬問題集で、あなたがステップバイステップで試験に準備する手順を指導しています。Pass4TestのIIAのIIA-CIA-Part2試験問題集は絶対あなたに成功をもたらすことを保証します。Pass4TestのIIAのIIA-CIA-Part2認定試験に準備するために色々な方法がありますが、
購入前にお試し,私たちの試験の質問と回答のいずれかの無料サンプルをダウンロード：
http://www.pass4test.jp/IIA-CIA-Part2.html
NO.1 The most effective way for internal auditors to enhance the reliability of computerized
financial and operating information is by:
A. Determining if controls over record keeping and reporting are adequate and effective.
B. Reviewing data provided by information systems to test compliance with external requirements.
C. Determining if information systems provide management with timely information.
D. Determining if information systems provide complete information.
Answer: A
IIA特典 IIA-CIA-Part2教材 IIA-CIA-Part2問題集 IIA-CIA-Part2教材 IIA-CIA-Part2試験
NO.2 Which of the following is a weakness that is inherent in the use of the test data method to
test internal controls in a computer-based accounting system?
A. The auditor must test many transactions with the same condition in order to achieve assurance
that the condition is being detected.
B. Conditions that were not specifically considered by the auditor may go untested.
C. The approach requires the creation of "dummy companies," possibly destroying or altering actual
company data in the process.
D. Inclusion of atypical data in the test data may cause errors to be noted on the exception report.
Answer: B
IIA IIA-CIA-Part2教科書 IIA-CIA-Part2科目
NO.3 A manufacturing process could create hazardous waste at several production stages, from
raw materials handling to finished goods storage. If the objective of a pollution prevention audit
engagement is to identify opportunities for minimizing waste, in what order should the following
opportunities be considered?
I.Recycling and reuse.
II.Elimination at the source.
III.Energy conservation.
IV.Recovery as a usable product.
Treatment.
A. V, II, IV, I, III.
B. IV, II, I, III, V.
C. I, III, IV, II, V.
D. III, IV, II, V, I.
Answer: B
IIA IIA-CIA-Part2書籍 IIA-CIA-Part2 IIA-CIA-Part2 IIA-CIA-Part2合格点
NO.4 Which of the following would be an appropriate improvement to controls over large
quantities of consumable material that are charged to expense when placed in bins which are
accessible to production workers?
A. Relocate bins to the inventory warehouse.
B. Require management to compare the cost of consumable items used to the budget.
C. Lock the bins during normal working hours.
D. None of the above actions are needed for items of minor cost and size.
Answer: B
IIA科目 IIA-CIA-Part2認定試験 IIA-CIA-Part2フリーク IIA-CIA-Part2問題集
NO.5 An internal auditor is assigned to conduct an audit of security for a local area network (LAN) in
the finance department of the organization. Investment decisions, including the use of hedging
strategies and financial derivatives, use data and financial models which run on the LAN. The LAN is
also used to download data from the mainframe to assist in decisions. Which of the following
should be considered outside the scope of this security audit engagement?
A. Investigation of the physical security over access to the components of the LAN.
B. The ability of the LAN application to identify data items at the field or record level and implement
user access security at that level.
C. Interviews with users to determine their assessment of the level of security in the system and the
vulnerability of the system to compromise.
D. The level of security of other LANs in the company which also utilize sensitive data.
Answer: D
IIA教科書 IIA-CIA-Part2教本 IIA-CIA-Part2入門
NO.6 Which of the following procedures would provide the best evidence of the effectiveness of a
credit-granting function?
A. Observe the process.
B. Review the trend in receivables write-offs.
C. Ask the credit manager about the effectiveness of the function.
D. Check for evidence of credit approval on a sample of customer orders.
Answer: B
IIA番号 IIA-CIA-Part2練習問題 IIA-CIA-Part2学習
NO.7 Which of the following situations might allow an employee to steal checks sent to an
organization and subsequently cash them?
A. Checks are not restrictively endorsed when received.
B. Only one signature is required on the organization's checks.
C. One employee handles both accounts receivable and purchase orders.
D. One employee handles both cash deposits and accounts payable.
Answer: A
IIA攻略 IIA-CIA-Part2 IIA-CIA-Part2教科書 IIA-CIA-Part2教本 IIA-CIA-Part2取得
NO.8 Which of the following would be a red flag that indicates the possibility of inventory fraud?
I.The controller has assumed responsibility for approving all payments to certain vendors.
II.The controller has continuously delayed installation of a new accounts payable system, despite a
corporate directive to implement it.
III.Sales commissions are not consistent with the organization's increased levels of sales.
IV.Payments to certain vendors are supported by copies of receiving memos, rather than originals.
A. I and II only.
B. II and III only.
C. I, II, and IV only.
D. I, III, and IV only.
Answer: C
IIA教本 IIA-CIA-Part2 IIA-CIA-Part2種類
Pass4Testは最新のHP2-B111試験問題集と高品質のM2010-719認定試験の問題と回答を提供します。Pass4TestのACCP-v6.2 VCEテストエンジンとMSC-431試験ガイドはあなたが一回で試験に合格するのを助けることができます。高品質のC_TPLM30_65トレーニング教材は、あなたがより迅速かつ簡単に試験に合格することを100％保証します。試験に合格して認証資格を取るのはそのような簡単なことです。
記事のリンク：http://www.pass4test.jp/IIA-CIA-Part2.html
この情報の時代の中に、たくさんのIT機構はIIAのIIA-CIA-Part2認定試験に関する教育資料がありますけれども、受験生がこれらのサイトを通じて詳細な資料を調べられなくて、対応性がなくて受験生の注意 に惹かれなりません。
あなたは自分の職場の生涯にユニークな挑戦に直面していると思いましたら、IIAのIIA-CIA-Part2の認定試験に合格することが必要になります。Pass4TestはIIAのIIA-CIA-Part2の認定試験を真実に、全面的に研究したサイトです。Pass4Test のユニークなIIAのIIA-CIA-Part2の認定試験の問題と解答を利用したら、試験に合格することがたやすくなります。Pass4Testは認証試験の専門的なリーダーで、最全面的な認証基準のトレーニング方法を追求して、１００パーセントの成功率を保証します。Pass4TestのIIAのIIA-CIA-Part2の試験問題と解答は当面の市場で最も徹底的かつ正確かつ最新な模擬テストです。それを利用したら、初めに試験を受けても、合格する自信を持つようになります。
試験番号：IIA-CIA-Part2
試験科目：「Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement」
一年間無料で問題集をアップデートするサービスを提供いたします
最近更新時間：2014-10-26
問題と解答：全427問 IIA-CIA-Part2 練習問題
>>詳しい紹介はこちら
Pass4Testは初めて試験を受けるあなたが一回で試験に合格して、認証資格を取ることを保証します。Pass4Testが提供して差し上げたのは高品質のIIAのIIA-CIA-Part2「Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement」模擬問題集で、あなたがステップバイステップで試験に準備する手順を指導しています。Pass4TestのIIAのIIA-CIA-Part2試験問題集は絶対あなたに成功をもたらすことを保証します。Pass4TestのIIAのIIA-CIA-Part2認定試験に準備するために色々な方法がありますが、
購入前にお試し,私たちの試験の質問と回答のいずれかの無料サンプルをダウンロード：
http://www.pass4test.jp/IIA-CIA-Part2.html
NO.1 The most effective way for internal auditors to enhance the reliability of computerized
financial and operating information is by:
A. Determining if controls over record keeping and reporting are adequate and effective.
B. Reviewing data provided by information systems to test compliance with external requirements.
C. Determining if information systems provide management with timely information.
D. Determining if information systems provide complete information.
Answer: A
IIA特典 IIA-CIA-Part2教材 IIA-CIA-Part2問題集 IIA-CIA-Part2教材 IIA-CIA-Part2試験
NO.2 Which of the following is a weakness that is inherent in the use of the test data method to
test internal controls in a computer-based accounting system?
A. The auditor must test many transactions with the same condition in order to achieve assurance
that the condition is being detected.
B. Conditions that were not specifically considered by the auditor may go untested.
C. The approach requires the creation of "dummy companies," possibly destroying or altering actual
company data in the process.
D. Inclusion of atypical data in the test data may cause errors to be noted on the exception report.
Answer: B
IIA IIA-CIA-Part2教科書 IIA-CIA-Part2科目
NO.3 A manufacturing process could create hazardous waste at several production stages, from
raw materials handling to finished goods storage. If the objective of a pollution prevention audit
engagement is to identify opportunities for minimizing waste, in what order should the following
opportunities be considered?
I.Recycling and reuse.
II.Elimination at the source.
III.Energy conservation.
IV.Recovery as a usable product.
Treatment.
A. V, II, IV, I, III.
B. IV, II, I, III, V.
C. I, III, IV, II, V.
D. III, IV, II, V, I.
Answer: B
IIA IIA-CIA-Part2書籍 IIA-CIA-Part2 IIA-CIA-Part2 IIA-CIA-Part2合格点
NO.4 Which of the following would be an appropriate improvement to controls over large
quantities of consumable material that are charged to expense when placed in bins which are
accessible to production workers?
A. Relocate bins to the inventory warehouse.
B. Require management to compare the cost of consumable items used to the budget.
C. Lock the bins during normal working hours.
D. None of the above actions are needed for items of minor cost and size.
Answer: B
IIA科目 IIA-CIA-Part2認定試験 IIA-CIA-Part2フリーク IIA-CIA-Part2問題集
NO.5 An internal auditor is assigned to conduct an audit of security for a local area network (LAN) in
the finance department of the organization. Investment decisions, including the use of hedging
strategies and financial derivatives, use data and financial models which run on the LAN. The LAN is
also used to download data from the mainframe to assist in decisions. Which of the following
should be considered outside the scope of this security audit engagement?
A. Investigation of the physical security over access to the components of the LAN.
B. The ability of the LAN application to identify data items at the field or record level and implement
user access security at that level.
C. Interviews with users to determine their assessment of the level of security in the system and the
vulnerability of the system to compromise.
D. The level of security of other LANs in the company which also utilize sensitive data.
Answer: D
IIA教科書 IIA-CIA-Part2教本 IIA-CIA-Part2入門
NO.6 Which of the following procedures would provide the best evidence of the effectiveness of a
credit-granting function?
A. Observe the process.
B. Review the trend in receivables write-offs.
C. Ask the credit manager about the effectiveness of the function.
D. Check for evidence of credit approval on a sample of customer orders.
Answer: B
IIA番号 IIA-CIA-Part2練習問題 IIA-CIA-Part2学習
NO.7 Which of the following situations might allow an employee to steal checks sent to an
organization and subsequently cash them?
A. Checks are not restrictively endorsed when received.
B. Only one signature is required on the organization's checks.
C. One employee handles both accounts receivable and purchase orders.
D. One employee handles both cash deposits and accounts payable.
Answer: A
IIA攻略 IIA-CIA-Part2 IIA-CIA-Part2教科書 IIA-CIA-Part2教本 IIA-CIA-Part2取得
NO.8 Which of the following would be a red flag that indicates the possibility of inventory fraud?
I.The controller has assumed responsibility for approving all payments to certain vendors.
II.The controller has continuously delayed installation of a new accounts payable system, despite a
corporate directive to implement it.
III.Sales commissions are not consistent with the organization's increased levels of sales.
IV.Payments to certain vendors are supported by copies of receiving memos, rather than originals.
A. I and II only.
B. II and III only.
C. I, II, and IV only.
D. I, III, and IV only.
Answer: C
IIA教本 IIA-CIA-Part2 IIA-CIA-Part2種類
Pass4Testは最新のHP2-B111試験問題集と高品質のM2010-719認定試験の問題と回答を提供します。Pass4TestのACCP-v6.2 VCEテストエンジンとMSC-431試験ガイドはあなたが一回で試験に合格するのを助けることができます。高品質のC_TPLM30_65トレーニング教材は、あなたがより迅速かつ簡単に試験に合格することを100％保証します。試験に合格して認証資格を取るのはそのような簡単なことです。
記事のリンク：http://www.pass4test.jp/IIA-CIA-Part2.html
Posted by pass4test at 12:18│Comments(0)
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