Iia freetechexam full Access Iia-cia-part2 Tutorials by Warren q324 vce pdf

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Exam Name:	Internal Audit Engagement
Exam Code:	IIA-CIA-Part2 Dumps
Vendor:	IIA	Certification:	CIA
Questions:	747 Q&A's	Shared By:	warren

Question 56

An organization invests excess short-term cash in trading securities Which of the following actions should an internal auditor take to test the valuation of those securities'*

Options:

Use the equity method to recalculate the investment carrying value

Confirm the securities held by the broker.

Perform a calculation of premium or discount amortization.

Compare the carrying value with current market quotations

Discussion

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Question 57

During an audit, the chief audit executive reviews and approves changes to the audit program. Which of the following describes this activity?

Options:

Engagement reporting

Continuous monitoring

Engagement supervision

Engagement risk assessment

Discussion

Question 58

An electric utility provider measures working time spent on processing grid connection applications, response time for electricity outages, and the call center queuing time. Which of the following criteria would better suit a customer-oriented provider for measurement?

Options:

Past performance

Legal obligations

Board-approved budget

Stakeholder expectations

Discussion

Question 59

According to IIA guidance, which of the following individuals should receive the final audit report on a compliance engagement for the organization's cash disbursements process?

Options:

The accounts payable supervisor, accounts payable manager, and controller.

The accounts payable manager, purchasing manager, and receiving manager.

The accounts payable supervisor, controller, and treasurer.

The accounts payable manager, chief financial officer, and audit committee.