IIA-CIA-Part1試題 & IIA-CIA-Part1學習指南 - IIA-CIA-Part1題庫資料 - Royalholidayclubbed

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Certified Internal IIA-CIA-Part1 。

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IIA-CIA-Part1試題是IIA認證考試，所以通過IIA-CIA-Part1試題是踏上IIA 認證的第一步。也因此IIA-CIA-Part1試題認證考試變得越來越火熱，參加IIA-CIA-Part1試題考試的人也越來越多，但是IIA-CIA-Part1試題認證考試的通過率並不是很高。當你選擇IIA-CIA-Part1試題考試時有沒有選擇相關的考試課程？

IIA IIA-CIA-Part1試題 - 尤其在IT行業中.。

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IIA-CIA-Part1 PDF DEMO:

QUESTION NO: 1
The audit committee is concerned that the small size of the internal audit activity (IAA) makes it impractical to achieve full conformance with the Standards. To address this concern,which of the following actions is most appropriate for the CAE to take?
A. The CAE should agree with the audit committee and implement only those standards appropriate to the size of the IAA.
B. The CAE should request the audit committee to review the Standards to identify specifically which are creating the greatest concern.
C. The CAE should seek sufficient funding to increase audit resources to meet the minimum requirements of the Standards.
D. The CAE should explain that conformance with the Standards is essential and not dependent upon the size of the IAA.
Answer: D

QUESTION NO: 2
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: 3
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: 4
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: 5
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

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Updated: May 27, 2022

by RHC.

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