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要想通過IIA IIA-CIA-Part1 - Essentials of Internal Auditing考證考試認證,選擇相應的培訓工具是非常有必要的,而關於IIA IIA-CIA-Part1 - Essentials of Internal Auditing考證考試認證的研究材料是很重要的一部分,而我們Goldmile-Infobiz能很有效的提供關於通過IIA IIA-CIA-Part1 - Essentials of Internal Auditing考證考試認證的資料,Goldmile-Infobiz的IT專家個個都是實力加經驗組成的,他們的研究出來的材料和你真實的考題很接近,幾乎一樣,Goldmile-Infobiz是專門為要參加認證考試的人提供便利的網站,能有效的幫助考生通過考試。 Goldmile-Infobiz的IIA-CIA-Part1 熱門證照考古題和實際的認證考試一樣,不僅包含了實際考試中的所有問題,而且考古題的軟體版完全類比了真實考試的氛圍。使用了Goldmile-Infobiz的考古題,你在參加考試時完全可以應付自如,輕鬆地獲得高分。
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對於IIA-CIA-Part1考證認證考試,你是怎麼想的呢?作為非常有人氣的IIA認證考試之一,這個考試也是非常重要的。但是,當你為了更好地準備考試而尋找參考資料的時候,你會發現找到一本非常優秀的參考書是很難的。
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
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: 4
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: 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