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Download Business Knowledge for Internal Auditing Exam Dumps

NEW QUESTION 30
Which of the following statements describes an internal control questionnaire?

• A. Takes less of the engagement client's time to complete than other control evaluation devices.
• B. Provides detailed evidence regarding the substance of the control system.
• C. Requires that the internal auditor be in attendance to properly administer it.
• D. Provides indirect evidence that might need corroboration.

Answer: D

Explanation:
An internal control quest consists re consists of a series of questions about the controls designed to prevent or detect errors or irregularities lies. Answers to the questions help the internal auditor to identify specific internal control policies and procedures relevant to specific assertions and to design tests of controls to evaluate the effectiveness of their design and operation. The questionnaire provides a framework to assure that specific concerns are not overlooked. but it is not a sufficient means of understanding the entire system. Thus, the evidence obtained is indirect and requires corroboration by means of observation. interviews, flowcharting. examination of documents, etc.

NEW QUESTION 31
Companies now can use electronic transfers to conduct regular business transactions.
Which of the following terms best describes a system in which an agreement is made between two or more parties to electronically transfer purchase orders, sales orders, invoices, and/or other financial documents?

• A. Electronic data interchange EDI
• B. Electronic mail email
• C. Electronic funds transfer EFT
• D. Electronic data processing EDP

Answer: A

Explanation:
Electronic data interchange is the electronic transfer of documents between businesses. EDI was developed to enhance just-in-time JIT) inventory management. Advantages include speed, reduction of clerical errors, and elimination of repetitive clerical tasks and their costs. A multinational company has an agreement with a value-added network VAN) that provides the encoding and communications transfer for the company's electronic data interchange EDI) and electronic funds transfer EFT) transactions. Before transfer of data to the VAN, the company performs online preprocessing of the transactions. The internal auditor is responsible for assessing preprocessing controls. In addition, the agreement between the company and the VAN states that the internal auditor is allowed to examine and report on the controls in place at the VAN on an annual basis. The contract specifies that access to the VAN can occur on a surprise basis during the second or third quarter of the company's fiscal year. This period was chosen so it would not interfere with processing during the VAN's peak transaction periods. This provision was not reviewed with internal auditing. The annual audit plan approved by the board of directors specifies that a full audit would be done during the current year.

NEW QUESTION 32
The purchase of treasury shares with an entity's surplus cash:

• A. Dilutes an entity's earnings per share.
• B. Increases an entity's equity.
• C. Increases an entity's financial leverage.
• D. Increases an entity's interest coverage ratio.

Answer: C

Explanation:
A purchase of treasury share involves a decrease in assets usually cash) and a corresponding decrease in shareholders' equity. Thus, equity is reduced and the debttoequity ratio and financial leverage increase.

NEW QUESTION 33
A multinational organization involved in online business has planned to set up a help desk service. Which of the following best describes the role performed by the help desk?

• A. Responding to customer inquiries.
• B. Monitoring access to the online database.
• C. Backing up and maintaining archived data.
• D. Maintaining and assuring network security.

Answer: A

NEW QUESTION 34
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