Cpa study material ninja notes pdf#
Cpa study material ninja notes full#

The auditor has substantial evidence that the divisional manager was aware of and approved the plan to overstate inventory. If reported correctly, the division would not have shown an increase in net income. Assume the auditor found that there was a plan to overstate inventory and therefore increase reported profits for the division. Divisional net income has increased by 8%. During the preliminary review, the auditor notes the following changes in financial data compared to the prior year: Sales have increased by 10%. The division has been growing about 7% per year for the past three years and uses a standard cost system.

Cpa study material ninja notes full#

The division is growing, but is not scheduled for a full audit by the external auditors this year.

The division was identified by senior management as a turnaround opportunity. A significant portion of division management's compensation comes in the form of bonuses based on the division's profitability. Thus, successful managers rarely stay at a division for more than three years. Based on background review, the auditor knows the following about management policies: Company policy is to rapidly promote divisional managers who show significant success. Answer: D QUESTION NO: 2 The internal auditing department has been assigned to perform an audit of a division. Segregation of duties between the programmer and systems analyst. Segregation of duties between the applications programmer and the programme librarian function.

Testing of new applications by users during the systems development process. Programme change control that requires a distinction between production programmes and test programmes. Which of the following control procedures would be least important in preventing computer fraud? A. QUESTION NO: 1 Internal auditors and management have become increasingly concerned about computer fraud. So every year a large number of people take AA Study Material tests to prove their abilities.

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Cpa study material ninja notes pdf#

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