ITExamDump는IIA IIA-CIA-Part1인증시험의 촉매제 같은 사이트입니다.IIA IIA-CIA-Part1인증시험 관연 덤프가 우리ITExamDump에서 출시되었습니다. 여러분이IIA IIA-CIA-Part1인증시험으로 나 자신과 자기만의 뛰어난 지식 면을 증명하고 싶으시다면 우리 ITExamDump의IIA IIA-CIA-Part1덤프자료가 많은 도움이 될 것입니다.
IT자격증을 많이 취득하여 IT업계에서 자신만의 단단한 자리를 보장하는것이 여러분들의 로망이 아닐가 싶습니다. ITExamDump의 완벽한 IIA인증 IIA-CIA-Part1덤프는 IT전문가들이 자신만의 노하우와 경험으로 실제IIA인증 IIA-CIA-Part1시험문제에 대비하여 연구제작한 완벽한 작품으로서 100%시험통과율을 보장합니다.
시험 번호/코드: IIA-CIA-Part1
시험 이름: IIA (Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control)
당신이 구입하기 전에 시도
일년동안 무료 업데이트
100% 환불보장약속
100% 합격율 보장
Q&A: 209 문항
업데이트: 2014-04-09
ITExamDump의IIA인증 IIA-CIA-Part1시험대비 덤프는 가격이 착한데 비하면 품질이 너무 좋은 시험전 공부자료입니다. 시험문제적중율이 높아 패스율이 100%에 이르고 있습니다.다른 IT자격증에 관심이 있는 분들은 온라인서비스에 문의하여 덤프유무와 적중율등을 확인할수 있습니다. IIA인증 IIA-CIA-Part1덤프로 어려운 시험을 정복하여 IT업계 정상에 오릅시다.
IT업계의 치열한 경쟁속에 살아 남으려면 자신의 능력을 증명하여야 합니다. 국제승인을 받는 IT인증자격증을 많이 취득하시면 취직이든 승진이든 이직이든 모든 면에서 이득을 볼수 있습니다. 최근 IIA인증 IIA-CIA-Part1시험에 도전하는 분이 많은데 ITExamDump에서 IIA인증 IIA-CIA-Part1시험에 대비한 가장 최신버전 덤프공부가이드를 제공해드립니다.
IT인증시험은 국제적으로 인정받는 자격증을 취득하는 과정이라 난이도가 아주 높습니다. IIA인증 IIA-CIA-Part1시험은 IT인증자격증을 취득하는 시험과목입니다.어떻게 하면 난이도가 높아 도전할 자신이 없는 자격증을 한방에 취득할수 있을가요? 그 답은ITExamDump에서 찾을볼수 있습니다. ITExamDump에서는 모든 IT인증시험에 대비한 고품질 시험공부가이드를 제공해드립니다. ITExamDump에서 연구제작한 IIA인증 IIA-CIA-Part1덤프로IIA인증 IIA-CIA-Part1시험을 준비해보세요. 시험패스가 한결 편해집니다.
IIA-CIA-Part1 덤프무료샘플다운로드하기: http://www.itexamdump.com/IIA-CIA-Part1.html
NO.1 Which of the following is not an appropriate role for internal auditors after a disaster occurs?
A. Monitor the effectiveness of the recovery and control of operations.
B. Correct deficiencies of the entity's business continuity plan.
C. Recommend future improvements to the entity's business continuity plan.
D. Assist in the identification of lessons learned from the disaster and the recovery operations.
Answer: B
IIA pdf IIA-CIA-Part1 IIA-CIA-Part1 IIA-CIA-Part1 dump
NO.2 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
IIA IIA-CIA-Part1 IIA-CIA-Part1자격증 IIA-CIA-Part1
NO.3 According to the International Professional Practices Framework, internal auditors should
possess which of the following competencies?
I.Proficiency in applying internal auditing standards, procedures, and techniques.
II.Proficiency in accounting principles and techniques.
III.An understanding of management principles.
IV.An understanding of the fundamentals of economics, commercial law, taxation, finance, and
quantitative methods.
A. I only.
B. II only.
C. I and III only.
D. I, III, and IV only.
Answer: D
IIA자료 IIA-CIA-Part1 IIA-CIA-Part1 pdf IIA-CIA-Part1 pdf
NO.4 Which of the following lists the audit activities in the order in which they would generally be
completed during a preliminary survey?
I.Write detailed audit procedures.
II.Identify client objectives, goals, and standards.
III.Identify risks and controls intended to prevent associated losses.
IV.Determine relevant engagement objectives.
A. II, I, IV, III.
B. II, III, IV, I.
C. III, IV, II, I.
D. II, IV, I, III.
Answer: B
IIA인증 IIA-CIA-Part1인증 IIA-CIA-Part1 pdf IIA-CIA-Part1 IIA-CIA-Part1 IIA-CIA-Part1인증
NO.5 Which of the following is an appropriate role for the board in governance?
A. Preparing written organizational policies that relate to compliance with laws, regulations, ethics,
and conflicts of interest.
B. Ensuring that financial statements are understandable, transparent, and reliable.
C. Assisting the internal audit activity in performing annual reviews of governance.
D. Working with the organization's attorneys to develop a strategy regarding current litigation,
pending litigation, or regulatory proceedings governance.
Answer: B
IIA IIA-CIA-Part1최신덤프 IIA-CIA-Part1 IIA-CIA-Part1덤프 IIA-CIA-Part1자격증
NO.6 The top three sales representatives for a company consistently include non-allowable charges
on their expense reports. Line management is reluctant to deny reimbursement of the charges for
fear of losing the sales representatives. This situation has the greatest negative impact on which of
the following internal control components?
A. Monitoring.
B. Control environment.
C. Information and communication.
D. Control activities.
Answer: B
IIA IIA-CIA-Part1최신덤프 IIA-CIA-Part1 IIA-CIA-Part1 IIA-CIA-Part1 dump
NO.7 According to the International Professional Practices Framework, which of the following is the
appropriate division of responsibilities for the coordination of internal and external audit efforts?
I. Oversight of Work Coordination of Activities Chief audit executive Senior management
II. Board Chief audit executive
III. Chief financial officer
Chief audit executive
IV. Board
Chief financial officer
A. I
B. II.
C. III.
D. IV.
Answer: B
IIA자료 IIA-CIA-Part1시험문제 IIA-CIA-Part1인증 IIA-CIA-Part1최신덤프
NO.8 If an internal auditor discloses confidential information in response to a lawsuit, the internal
auditor has violated:
A. The IIA Code of Ethics.
B. The Standards.
C. Both the IIA Code of Ethics and the Standards.
D. Neither the IIA Code of Ethics nor the Standards.
Answer: D
IIA dump IIA-CIA-Part1 IIA-CIA-Part1 IIA-CIA-Part1 IIA-CIA-Part1 IIA-CIA-Part1 pdf
NO.9 Which of the following statements regarding segregation of duties is true?
A. When evaluating an organization's policy on segregation of duties, employee competence does
not need to be considered.
B. An organizational chart provides an accurate definition of segregation of duties.
C. A restrictive segregation-of-duties policy can help improve an organization's communication.
D. Policies on segregation of duties in information systems must recognize the difference between
logical and physical access to assets.
Answer: D
IIA기출문제 IIA-CIA-Part1 IIA-CIA-Part1 IIA-CIA-Part1 IIA-CIA-Part1 dumps
NO.10 According to the Standards, the organizational status of the internal audit activity:
A. Must be sufficient to permit the accomplishment of its audit responsibilities.
B. Is best when the reporting relationship is direct to the board of directors.
C. Requires the board's annual approval of the audit schedules, plans, and budgets.
D. Is guaranteed when the charter specifically defines its independence.
Answer: A
IIA자료 IIA-CIA-Part1 dump IIA-CIA-Part1 IIA-CIA-Part1
NO.11 A high-volume retailer of consumer goods has used point-of-sale data to record sales and
update inventory records for several years. When price changes are scheduled, corporate
headquarters downloads a price change file to a computer server system at each store. Each store's
assistant manager is responsible for checking the server for downloads and running the program
that updates the store's price file at the authorized price update time. In comparison with having
headquarters initiate the price update centrally, this approach to price updating will most likely:
A. Decrease the risk that customers will be undercharged consistently for sales items.
B. Decrease the risk that item prices will sometimes be inaccurate.
C. Increase the risk that customers will be undercharged consistently for sales items.
D. Increase the risk that item prices will sometimes be inaccurate.
Answer: D
IIA IIA-CIA-Part1 IIA-CIA-Part1기출문제 IIA-CIA-Part1자격증
NO.12 An auditor plans to analyze customer satisfaction, including: (1) customer complaints
recorded by the customer service department during the last three months; (2) merchandise
returned in the last three months; and (3) responses to a survey of customers who made purchases
in the last three months. Which of the following statements regarding this audit approach is correct?
A. Although useful, such an analysis does not address any risk factors.
B. The survey would not consider customers who did not make purchases in the last three months.
C. Steps 1 and 2 of the analysis are not necessary or cost-effective if the customer survey is
comprehensive.
D. Analysis of three months' activity would not evaluate customer satisfaction.
Answer: B
IIA최신덤프 IIA-CIA-Part1 pdf IIA-CIA-Part1 pdf IIA-CIA-Part1 pdf IIA-CIA-Part1
NO.13 An internal auditor is reviewing a new automated human resources system. The system
contains a table of pay rates which are matched to the employee job classifications. The best control
to ensure that the table is updated correctly for only valid pay changes would be to:
A. Limit access to the data table to management and line supervisors who have the authority to
determine pay rates.
B. Require a supervisor in the department, who does not have the ability to change the table, to
compare the changes to a signed management authorization.
C. Ensure that adequate edit and reasonableness checks are built into the automated system.
D. Require that all pay changes be signed by the employee to verify that the change goes to a bona
fide employee.
Answer: B
IIA자격증 IIA-CIA-Part1 IIA-CIA-Part1 IIA-CIA-Part1기출문제 IIA-CIA-Part1
NO.14 During the planning phase of an audit of suspected overbilling on contracts for security
services, an auditor should perform all of the following except:
A. Interviewing an official of the security services company to determine the cause of recent
increases in billings for services.
B. Interviewing the manager who requested the audit engagement.
C. Obtaining a copy of the contract between the two organizations.
D. Preparing an engagement program.
Answer: A
IIA자료 IIA-CIA-Part1인증 IIA-CIA-Part1 IIA-CIA-Part1 dumps
NO.15 Human resources and payroll are separate departments. Which of the following combinations
would provide the best segregation of duties?
A. Human resources personnel add employees, payroll personnel process hours, and human
resources personnel deliver paychecks to employees.
B. Human resources personnel add employees, review and submit payroll hours to the payroll
department for processing, and deliver paychecks to employees.
C. Human resources personnel add employees, and payroll personnel process hours and enter
employee bank account numbers. Paychecks are automatically deposited in the employee's bank
account.
D. Payroll personnel add employees and enter employee bank account numbers but process hours
only as approved by the human resources department. Paychecks are automatically deposited in the
employee's bank account.
Answer: C
IIA자료 IIA-CIA-Part1 IIA-CIA-Part1자료 IIA-CIA-Part1
ITexamdump의 646-206덤프의 VCE테스트프로그램과 MB6-889덤프는 한방에 시험을 패스하도록 도와드립니다. ITexamdump 에서는 최신버전의 C_HANAIMP_1시험에 대비한 고품질 덤프와 NS0-504시험 최신버전덤프를 제공해드립니다. 최고품질 1Z0-027시험자료는 100% 간단하게 시험패스하도록 최선을 다하고 있습니다. IT인증시험패스는 이토록 간단합니다.
댓글 없음:
댓글 쓰기