최신IIA Internal Audit Fundamentals - IIA-CIA-Part1무료샘플문제
문제1
According to IIA guidance, which of the following activities would typically be examined when using the maturity model approach for assessing an organization ' s risk management program?
According to IIA guidance, which of the following activities would typically be examined when using the maturity model approach for assessing an organization ' s risk management program?
정답: D
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문제2
Which of the following describes an ongoing monitoring activity that could be performed as part of an internal assessment for a quality assurance and improvement program (QAIP)?
Which of the following describes an ongoing monitoring activity that could be performed as part of an internal assessment for a quality assurance and improvement program (QAIP)?
정답: A
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문제3
Which of the following parties would be responsible for ongoing monitoring of the organization ' s corporate social responsibility activities to reduce its carbon footprint?
Which of the following parties would be responsible for ongoing monitoring of the organization ' s corporate social responsibility activities to reduce its carbon footprint?
정답: B
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문제4
With regard to organizational governance assurance, which of the following is an appropriate role for the internal audit activity ' ?
With regard to organizational governance assurance, which of the following is an appropriate role for the internal audit activity ' ?
정답: D
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문제5
Which of the following best demonstrates the board of directors ' governance over internal control?
Which of the following best demonstrates the board of directors ' governance over internal control?
정답: D
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문제6
An internal auditor discovered fraud while performing an audit of an organization's procurement process.
Which of the following describes the greatest benefit of using forensic auditing techniques in this scenario?
An internal auditor discovered fraud while performing an audit of an organization's procurement process.
Which of the following describes the greatest benefit of using forensic auditing techniques in this scenario?
정답: D
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문제7
An organization ' s operations management is aware of existing internal control deficiencies but they lack the competency to execute internal control measures. Which of the following actions if taken by the internal audit activity is appropriate to assist operating management in achieving continuous improvement on internal controls?
An organization ' s operations management is aware of existing internal control deficiencies but they lack the competency to execute internal control measures. Which of the following actions if taken by the internal audit activity is appropriate to assist operating management in achieving continuous improvement on internal controls?
정답: A
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문제8
Which of the following is an example of computer forensic auditing?
Which of the following is an example of computer forensic auditing?
정답: C
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문제9
An internal auditor extended the scope of testing for a disbursements engagement following a fraud risk assessment Despite the investment of additional audit resources no significant issues were found Unfortunately a major payment fraud was discovered several months later According to IIA guidance which of the following statements is true regarding the internal auditor ' s application of due professional care?
An internal auditor extended the scope of testing for a disbursements engagement following a fraud risk assessment Despite the investment of additional audit resources no significant issues were found Unfortunately a major payment fraud was discovered several months later According to IIA guidance which of the following statements is true regarding the internal auditor ' s application of due professional care?
정답: C
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문제10
Which of the following requests, if accepted by the internal audit activity, would impair its independence?
Which of the following requests, if accepted by the internal audit activity, would impair its independence?
정답: C
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문제11
Which of the following is a true statement regarding controls such as ethical values, tone at the top and operational style?
Which of the following is a true statement regarding controls such as ethical values, tone at the top and operational style?
정답: A
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문제12
Which of the following statements is most accurate with respect to the required elements of the quality assurance and improvement program?
Which of the following statements is most accurate with respect to the required elements of the quality assurance and improvement program?
정답: C
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문제13
IT management requires all employees in the IT department to attend annual training on the department ' s mission, values, and key performance measures. This activity is designed to prevent which of the following conditions?
IT management requires all employees in the IT department to attend annual training on the department ' s mission, values, and key performance measures. This activity is designed to prevent which of the following conditions?
정답: A