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QUESTION NO: 1
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: 2
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: 3
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: 4
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
QUESTION NO: 5
Which of the following actions should an internal auditor take to exercise due professional care?
1.Consider the probability of significant noncompliance in each audit engagement.
2.Weigh the cost of assurance against the benefits.
3.Perform assurance procedures with sufficient care to ensure that all risks are identified.
A. 1 and 2 only
B. 1 and 3 only
C. 2 and 3 only
D. 1,2,and 3
Answer: A
EMC NCP-MCI - 如果你選擇了Shobhadoshi的幫助,我們一定不遺餘力地幫助你通過考試。 PMI DAVSC - 在Shobhadoshi的指導和幫助下,你完全可以充分地準備考試,並且可以輕鬆地通過考試。 雖然IIA Oracle 1Z0-1042-25認證考試很難,但是通過做Shobhadoshi的練習題後,你會很有信心的參加考試。 Shobhadoshi將是您獲得認證的最好選擇,我們保證您100%可以通過ISACA CGEIT認證考試。 通過那些很多已經通過IIA Google Professional-Cloud-Database-Engineer 認證考試的IT專業人員的回饋,他們的成功得益於Shobhadoshi的説明。
Updated: May 27, 2022
考試編碼:IIA-CIA-Part1
考試名稱:Essentials of Internal Auditing
更新時間:2025-06-06
問題數量:775題
IIA IIA-CIA-Part1 考試證照
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:2025-06-06
問題數量:775題
IIA IIA-CIA-Part1 考古題更新
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:2025-06-06
問題數量:775題
IIA IIA-CIA-Part1 考試內容
下載免費試用