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Exam IIA-CIA-Part1 All Questions

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Exam IIA-CIA-Part1 topic 1 question 17 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 17
Topic #: 1
[All IIA-CIA-Part1 Questions]

An organization has a policy requiring two signatures on all checks written for amounts in excess of $10, 000. When evaluating controls over disbursements, an auditor would conclude that a greater risk exists if.

  • A. The auditor located two checks for $9, 000 each that contained one authorized signature.
  • B. The $10, 000 was an immaterial amount to the organization and very few cash disbursements required an amount in excess of $10, 000.
  • C. The director of accounting was not one of the authorized signers.
  • D. There were several instances in which successively numbered checks for amounts between $5, 000 and $10, 000 were made payable to the same vendor.
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Suggested Answer: D 🗳️

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Lynai
8 months, 3 weeks ago
One of the items being asked during the walkthrough is whether there is a review of transactions from same vendor in the same period lower than the threshold. So d is correct
upvoted 1 times
John1237
1 month, 1 week ago
The problem here is the splitting of funds that can help to bypass the threshold that triggers controls.
upvoted 2 times
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