IIA-CIA-Part2-German Exam Questions

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2025 IIA-CIA-Part2-German Testengine & IIA-CIA-Part2-German Deutsch Prüfungsfragen - Practice of Internal Auditing (IIA-CIA-Part2 Deutsch Version) Prüfungsfragen - Wdh-Namgiang

Full Exam Name: Practice of Internal Auditing (IIA-CIA-Part2 Deutsch Version)
Vendor Name: IIA
Exam Code: IIA-CIA-Part2-German
Questions with Answers (PDF) 65
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IIA-CIA-Part2-German Übungsfragen: Practice of Internal Auditing (IIA-CIA-Part2 Deutsch Version) & IIA-CIA-Part2-German Dateien Prüfungsunterlagen

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NEW QUESTION: 1
An auditor would least likely initiate a discussion with those charged with governance concerning:
A. Indications of fraud and illegal acts committed by a corporate officer that were discovered by the
auditor.
B. The maximum dollar amount of misstatements that could exist without causing the financial statements
to be materially misstated.
C. The methods used to account for significant unusual transactions.
D. Disagreements with management as to accounting principles that were resolved during the current
year's audit.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The auditor's consideration of materiality is a matter of professional judgment and is
influenced by the auditor's perception of the needs of a reasonable person who will rely on the financial
statements. Materiality assessments are not typically discussed with those charged with governance.
Choice "A" is incorrect. The auditor should communicate with those charged with governance about the
appropriateness of significant accounting policies, such as the methods used to account for significant
unusual transactions.
Choice "C" is incorrect. The auditor should inform those charged with governance of illegal acts that come
to the auditor's attention during the course of the audit. Fraud involving senior management should also be
reported directly to those charged with governance.
Choice "D" is incorrect. The auditor should discuss with those charged with governance any
disagreements with management, whether or not they were satisfactorily resolved, about matters that
individually or in the aggregate could be significant to the entity's financial statements or the auditor's
report.

NEW QUESTION: 2
Identify three correct statements regarding the revenue recognition feature. (Choose three)
A. Deferred revenue and COGS accounting can be very successfully used as solution for ATO/PTO matching problem
B. Customer acceptance is the only contingency that OM supports in the context of revenue recognition.
C. As revenue is recognized, a corresponding percentage of deferred COGS may not move to real COGS.
D. Revenue recognition depends on and interacts with inventory, Costing, account receivables, OM, and shipping execution
E. Back-to-back orders are contingencies that OM supports in the context of revenue recognition.
F. COGS can be recorded on the invoice line, whereas revenue can be recorded in the shipped line.
Answer: A,B,D

NEW QUESTION: 3
To complete the sentence, select the appropriate option in the answer area.
IIA-CIA-Part2-German Testengine
Answer:
Explanation:
IIA-CIA-Part2-German Testengine
IIA-CIA-Part2-German Testengine

NEW QUESTION: 4
You are registering a custom REST v10API endpoint.
What information is needed to register the endpoint? (Choose two.)
A. HTTP request type
B. endpoint path
C. referrer URL
D. include directory
Answer: B,C

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