Free Access IIA.IIA-CIA-Part2.v2023-05-26.q379 Practice Test (Page 40)

Question 191

Which of the following conditions is the strongest indicator of possible fraud?

A.Independent reconciliations of subsidiary to general ledgers that are not always completed on a timely basis.

B.A manager who is often over budget at the end of a reporting period.

C.An assistant treasurer who refuses to take vacations.

D.A condition of excess manufacturing waste material.

Question 192

An auditor decides to perform an inventory turnover analysis for both raw materials inventory and finished goods inventory. The analysis would be potentially useful in:
I. Identifying products for which management has not been attuned to changes in market demand.
II. Identifying potential problems in purchasing activities.
III. Identifying obsolete inventory.

A.I and II only

B.III only

C.II and III only

D.I, II, and III

Question 193

When interviewing an individual in relation to a fraud investigation, which course of action
should the internal auditor follow?

A.Establish a rapport with the subject to encourage openness.

B.Assure the individual that the results of the interview will remain confidential.

C.Discontinue questioning once the individual has confessed to the fraud.

D.Refrain from deviating from the list of questions prepared before the interview.

Question 194

The most effective way for internal auditors to enhance the reliability of computerized financial and operating information is by:

A.Determining if information systems provide complete information.

B.Determining if information systems provide management with timely information.

C.Reviewing data provided by information systems to test compliance with external requirements.

D.Determining if controls over record keeping and reporting are adequate and effective.

Question 195

Which of the following trends found on financial reports would most likely indicate a possible problem?

A.A material increase in inventory turnover.

B.A material increase in daily sales compared to total outstanding receivables.

C.A material increase in the acid-test ratio.

D.A material decrease in the receivables turnover.

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