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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
對于購買我們Medical Council of Canada MCCQE題庫的考生,可以為你提供一年的免費跟新服務。 Salesforce Marketing-Cloud-Developer - 另外,如果你想更多地了=瞭解考試相關的知識,它也可以滿足你的願望。 使用我們的Google Professional-Data-Engineer考試題庫進行考前復習,可以節約你大量的學習時間和費用,這是最適合獲得Google Professional-Data-Engineer認證的所必須的學習資料。 此外,Shobhadoshi提供的所有考古題都是最新的,其中PDF版本的Salesforce Service-Cloud-Consultant題庫支持打打印,方便攜帶,現在就來添加我們最新的Salesforce Service-Cloud-Consultant考古題,了解更多的考試資訊吧! 通過IIA SAP C-S4TM-2023的認證考試可以提高你的IT職業技能。
Updated: May 27, 2022
考試編碼:IIA-CIA-Part1
考試名稱:Essentials of Internal Auditing
更新時間:2025-06-10
問題數量:775題
IIA IIA-CIA-Part1 考試證照綜述
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:2025-06-10
問題數量:775題
IIA IIA-CIA-Part1 最新題庫
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:2025-06-10
問題數量:775題
IIA IIA-CIA-Part1 新版題庫上線
下載免費試用