IIA-CIA-Part1新版題庫上線介紹

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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
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

QUESTION NO: 5
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

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Updated: May 27, 2022

IIA-CIA-Part1新版題庫上線 & IIA-CIA-Part1熱門考題 - Iia IIA-CIA-Part1學習指南

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考試編碼:IIA-CIA-Part1
考試名稱:Essentials of Internal Auditing
更新時間:2025-06-07
問題數量:775題
IIA IIA-CIA-Part1 考試證照綜述

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軟體引擎

考試編碼:IIA-CIA-Part1
考試名稱:Essentials of Internal Auditing
更新時間:2025-06-07
問題數量:775題
IIA IIA-CIA-Part1 最新題庫

  下載免費試用


 

在線測試引擎

考試編碼:IIA-CIA-Part1
考試名稱:Essentials of Internal Auditing
更新時間:2025-06-07
問題數量:775題
IIA IIA-CIA-Part1 新版題庫上線

  下載免費試用


 

IIA-CIA-Part1 熱門認證

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