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IIA IIA-CIA-Part1新版題庫上線認證考試是目前IT人士報名參加的考試中很受歡迎的一個認證考試。通過了IIA IIA-CIA-Part1新版題庫上線認證考試不僅能使你工作和生活帶來提升,而且還能鞏固你在IT 領域的地位。但是事實情況是它通過率確很低。 考古題裏的資料包含了實際考試中的所有的問題,可以保證你一次就成功。Royalholidayclubbed是一个为考生们提供IT认证考试的考古題并能很好地帮助大家的网站。 所以Royalholidayclubbed是你參加IIA IIA-CIA-Part1新版題庫上線 認證考試的最好的選擇,也是你成功的最好的保障。

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IIA-CIA-Part1 PDF DEMO:

QUESTION NO: 1
A retail sales company has discontinued a product that normally sold for $100. During the first month of a sale of the product,a 20 percent discount was given. Later that sale price was reduced by an additional 40 percent. What was the overall discount from the original selling price?
A. 60 percent.
B. 52 percent.
C. 48 percent.
D. 30 percent.
Answer: B

QUESTION NO: 2
A chief audit executive (CAE) of an international charity reports functionally to the audit committee of the board of directors and administratively to the charity's chief financial officer(CFO).
Which of the following would impair the internal audit function's independence?
A. The CFO determines the scope of internal audit work in the accounting department.
B. The CFO manages the accounting of the budget for the internal audit function.
C. The CFO administers the annual evaluation process for the internal auditors.
D. The CFO provides feedback on the CAE's audit reports.
Answer: A

QUESTION NO: 3
According to IIA guidance,which of the following is the most likely obstacle to undertaking a quality assurance and improvement program by the internal audit activity?
A. The size of internal audit department under review.
B. The time commitment to complete.
C. The lack of independence and objectivity.
D. The inability to adequately fund the program.
Answer: D

QUESTION NO: 4
When a risk assessment process has been used to construct an audit engagement schedule,which of the following should receive attention first?
A. The external auditors have requested assistance for their upcoming annual audit.
B. A new accounts payable system is currently undergoing testing by the information technology department.
C. Management has requested an investigation of possible lapping in receivables.
D. The existing accounts payable system has not been audited over the past year.
Answer: C

QUESTION NO: 5
Which of the following controls is not appropriate for sales in a manufacturing organization?
A. Customers' orders are recorded promptly.
B. Goods shipped are matched with valid customer orders.
C. Goods returned are inspected for damage by the receiving department for proper disposition.
D. Sales department approval is required for credit sales transactions.
Answer: D

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Updated: May 27, 2022

 

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