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我們Goldmile-Infobiz網站是個歷史悠久的IIA的IIA-CIA-Part1學習筆記考試認證培訓資料網站。在認證IT行業已經有很久了，所以才有今天赫赫有名的地位及知名度，這都是幫助那些考生而得到的結果。我們的IIA的IIA-CIA-Part1學習筆記考試認證培訓資料包含試題及答案，這些資料是由我們資深的IT專家團隊通過自己的知識及不斷摸索的經驗而研究出來的，它的內容有包含真實的考試題，如果你要參加IIA的IIA-CIA-Part1學習筆記考試認證，選擇Goldmile-Infobiz是無庸置疑的選擇。
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IIA-CIA-Part1 PDF DEMO:
QUESTION NO: 1
Which of the following techniques would provide the most compelling evidence that a safety hazard exists within a manufacturing facility?
A. Observation of the facility during operations.
B. Questioning of facility management,including the facility safety officer.
C. Analysis of facility operating reports,focusing on instances when breakdowns occurred.
D. Review of records involving safety violations,filed by facility production employees.
Answer: A
QUESTION NO: 2
According to IIA guidance,which of the following statements about working papers is false?
A. They assist in the implementation of recommendations.
B. They provide support for communication to third parties.
C. They demonstrate compliance with auditing standards.
D. They contribute to development of the internal audit staff.
Answer: A
QUESTION NO: 3
In publicly held companies,management often requires the internal audit activity's involvement with quarterly financial statements that are made public and used internally. Which of the following is generally not a reason for such involvement?
A. Management may be concerned about its reputation in the financial markets.
B. Management may be concerned about potential penalties that could occur if quarterly financial statements are misstated.
C. The Standards state that internal auditors should be involved with reviewing quarterly financial statements.
D. Management may perceive that having quarterly financial information examined by the internal auditors enhances its value for internal decision making.
Answer: C
QUESTION NO: 4
After several years in the engineering department,an engineer was transferred to the internal audit department. One month later,the new auditor was assigned to an assurance engagement for the engineering department. When the auditor's former engineering supervisor suggested a change in the sample selection method,the auditor consulted with the audit supervisor. They determined that the suggested method would not be as representative and that the original selection method should be used. In this situation,the auditor:
A. Maintained an independent mental attitude and is therefore objective.
B. Has subordinated professional judgment,and objectivity is therefore impaired.
C. Does not have objectivity since the auditor recently transferred from the engineering department.
D. Does not have independent organizational status since the auditor recently transferred from the engineering department.
Answer: C
QUESTION NO: 5
Which of the following factors affects the control risk of a company?
A. Potential problems like technological obsolescence.
B. Unusual pressures on management.
C. Complex accounts that require expert valuations.
D. Segregation of duties.
Answer: D
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Updated: May 27, 2022