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IIA-CIA-Part1權威認證，Iia IIA-CIA-Part1考試大綱 - Essentials Of Internal Auditing - Royalholidayclubbed
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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
Royalholidayclubbed IIA的Cisco 200-201考試認證培訓資料是幫助每個IT人士實現自己人生宏偉目標的最好的方式方法，它包括了試題及答案，並且和真實的考試題目不相上下，真的是所謂稱得上是最好的別無二選的培訓資料。 Royalholidayclubbed以它強大的考古題得到人們的認可，只要你選擇它作為你的考前復習工具，就會在Salesforce Revenue-Cloud-Consultant-Accredited-Professional資格考試中有非常滿意的收穫，這也是大家有目共睹的。 CIPS L5M8 - 實現了你的夢想，你就有了自信，有了自信你將走向成功。 我們不斷的更新Microsoft MS-102考題資料，以保證其高通過率，是大家值得選擇的最新、最準確的IIA Microsoft MS-102學習資料產品。 如果你因為準備IIA的Microsoft DP-203考試而感到很累的話，那麼你千萬不能錯過Royalholidayclubbed的Microsoft DP-203資料。
Updated: May 27, 2022
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