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  5. IIA-CIA-Part2

Certified Internal Auditor - Part 2, Practice of Internal Auditing
IIA-CIA-Part2 Exam

A company's policy requires that all customers be treated in a fair and consistent manner. Which of the following audit procedures would provide the most persuasive evidence that the policy was followed?

  1. Compare the aging of outstanding receivables due from each customer.
  2. Compare credit reports with annual sales for a sample of customers.
  3. Compare the ratio of outstanding receivables to the authorized credit limit for each customer.
  4. Compare the sales discounts offered to each customer.

Answer(s): D



An auditor plans to analyze customer satisfaction, including. (1) customer complaints recorded by the customer service department during the last three months; (2) merchandise returned in the last three months; and (3) responses to a survey of customers who made purchases in the last three months. Which of the following statements regarding this audit approach is correct?

  1. Although useful, such an analysis does not address any risk factors.
  2. The survey would not consider customers who did not make purchases in the last three months.
  3. Steps 1 and 2 of the analysis are not necessary or cost-effective if the customer survey is comprehensive.
  4. Analysis of three months' activity would not evaluate customer satisfaction.

Answer(s): B



Company A has a formal comprehensive corporate code of ethics while company B does not.
Which of the following statements regarding the existence of the code of ethics in company A can be logically inferred?

  1. Company A exhibits a higher standard of ethical behavior than does company B.
    II. Company A has established objective criteria by which an employee's actions can be evaluated.
    III. The absence of a formal corporate code of ethics in company B would prevent a successful audit of ethical behavior in that company.
  2. II only
  3. III only
  4. I and II only
  5. II and III only

Answer(s): A



Which of the following files, when compared with billing records, would provide the best source of information for determining if all goods shipped are billed to customers?

  1. Pre-numbered customer invoices.
  2. Accounts receivable transactions.
  3. Pre-numbered shipping documents.
  4. Customer purchase orders.

Answer(s): C




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