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QUESTION NO: 1
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: 2
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: 3
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: 4
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: 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
所以,只要你好好學習這個考古題,那麼通過SAP C_WME_2506考試就不再是難題了。 HRCI PHR - 那麼,應該怎麼辦才好呢?沒關係。 即將參加IIA的Cisco 300-220認證考試的你沒有信心通過考試嗎?不用害怕,因為Shobhadoshi可以提供給你最好的資料。 您是否感興趣想通過Splunk SPLK-1003考試,然后開始您的高薪工作?Shobhadoshi擁有最新研發的題庫問題及答案,可以幫助數百萬的考生通過Splunk SPLK-1003考試并獲得認證。 Microsoft GH-500 - 這是一個被廣大考生檢驗過的網站,可以向大家提供最好的考試考古題。
Updated: May 27, 2022
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 最新 IIA-CIA-Part1 試題
下載免費試用
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 熱門證照
下載免費試用
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 最新 IIA-CIA-Part1 考證
下載免費試用