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Exam IIA-CIA-Part2 All Questions

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Exam IIA-CIA-Part2 topic 2 question 5 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 5
Topic #: 2
[All IIA-CIA-Part2 Questions]

Which of the following would be the best audit procedure to use to determine if a division's unusually high sales and gross margin for November and December were the result of fraudulently recorded sales?

  • A. Trace a sample of shipping documents to related sales invoices to verify proper billing.
  • B. Confirm accounts receivable balances with customers.
  • C. Compare sales and gross margin totals with those of the previous ten months and the first month of the following year.
  • D. Use regression analysis techniques to estimate the sales and cost of goods sold for November and December.
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Suggested Answer: B 🗳️

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Joyce914
1 month, 3 weeks ago
The question is how to determine the recorded sales are genuine. Best answer is to confirm with customers.
upvoted 1 times
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Mezzat
2 months, 2 weeks ago
WHY NOT C ??!
upvoted 1 times
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