ITExamDump사이트에서 제공하는IIA 인증IIA-CIA-Part1 덤프의 일부 문제와 답을 체험해보세요. 우리 ITExamDump의 를IIA 인증IIA-CIA-Part1 덤프공부자료를 선택해주신다면 우리는 최선을 다하여 여러분이 꼭 한번에 시험을 패스할 수 있도록 도와드리겠습니다.만약 여러분이 우리의 인증시험 덤프를 보시고 시험이랑 틀려서 패스를 하지 못하였다면 우리는 무조건 덤프비용 전부를 환불해드릴것입니다. ITExamDump제품으로 자격증을 정복합시다!
ITExamDump을 선택함으로 100%인증시험을 패스하실 수 있습니다. 우리는IIA IIA-CIA-Part1시험의 갱신에 따라 최신의 덤프를 제공할 것입니다. ITExamDump에서는 무료로 24시간 온라인상담이 있으며, ITExamDump의 덤프로IIA IIA-CIA-Part1시험을 패스하지 못한다면 우리는 덤프전액환불을 약속 드립니다.
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: 2014-04-22
IIA인증사에서 주췌하는 IIA-CIA-Part1시험은 IT업계에 종사하는 분이시라면 모두 패스하여 자격증을 취득하고 싶으리라 믿습니다. ITExamDump에서는 여러분이 IT인증자격증을 편하게 취득할수 있게 도와드리는 IT자격증시험대비시험자료를 제공해드리는 전문 사이트입니다. ITExamDump덤프로 자격증취득의 꿈을 이루세요.
최근 IIA인증 IIA-CIA-Part1시험이 IT업계에서 제일 높은 인지도를 가지고 있습니다.바라만 보지 마시고IIA인증 IIA-CIA-Part1시험에 도전해보세요. ITExamDump 의 IIA인증 IIA-CIA-Part1덤프로 시험준비공부를 하시면 한방에 시험패스 가능합니다. IIA인증 IIA-CIA-Part1덤프로 자격증취득에 가까워지고 나아가서는 IT업계에서 인정을 받는 열쇠를 소유한것과 같다고 할수 있습니다.
성공을 위해 길을 찾고 실패를 위해 구실을 찾지 않는다는 말이 있습니다. IIA인증 IIA-CIA-Part1시험이 영어로 출제되어 시험패스가 너무 어렵다 혹은 회사다니느라 공부할 시간이 없다는 등등은 모두 공부하기싫은 구실에 불과합니다. ITExamDump의 IIA인증 IIA-CIA-Part1덤프만 마련하면 실패를 성공으로 바꿀수 있는 기적을 체험할수 있습니다.제일 간단한 방법으로 가장 어려운 문제를 해결해드리는것이ITExamDump의 취지입니다.
IIA-CIA-Part1 덤프무료샘플다운로드하기: http://www.itexamdump.com/IIA-CIA-Part1.html
NO.1 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
IIA자격증 IIA-CIA-Part1자격증 IIA-CIA-Part1
NO.2 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
IIA인증 IIA-CIA-Part1인증 IIA-CIA-Part1 IIA-CIA-Part1 pdf
NO.3 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 dump IIA-CIA-Part1 IIA-CIA-Part1자료 IIA-CIA-Part1인증
NO.4 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
IIA IIA-CIA-Part1 IIA-CIA-Part1 IIA-CIA-Part1
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-Part1 IIA-CIA-Part1기출문제 IIA-CIA-Part1
NO.6 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 IIA-CIA-Part1 IIA-CIA-Part1최신덤프
NO.7 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
IIA IIA-CIA-Part1 IIA-CIA-Part1기출문제 IIA-CIA-Part1 IIA-CIA-Part1
NO.8 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 IIA-CIA-Part1 IIA-CIA-Part1
NO.9 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
IIA시험문제 IIA-CIA-Part1기출문제 IIA-CIA-Part1 IIA-CIA-Part1기출문제 IIA-CIA-Part1인증
NO.10 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
IIA IIA-CIA-Part1 IIA-CIA-Part1시험문제 IIA-CIA-Part1
NO.11 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
IIA dumps IIA-CIA-Part1시험문제 IIA-CIA-Part1 dumps
NO.12 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
IIA IIA-CIA-Part1 IIA-CIA-Part1자료 IIA-CIA-Part1 IIA-CIA-Part1
NO.13 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 dump IIA-CIA-Part1최신덤프 IIA-CIA-Part1 IIA-CIA-Part1 IIA-CIA-Part1 IIA-CIA-Part1
NO.14 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
IIA IIA-CIA-Part1 IIA-CIA-Part1인증 IIA-CIA-Part1덤프
NO.15 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 pdf IIA-CIA-Part1
ITexamdump의 00M-620덤프의 VCE테스트프로그램과 NS0-155덤프는 한방에 시험을 패스하도록 도와드립니다. ITexamdump 에서는 최신버전의 JN0-692시험에 대비한 고품질 덤프와 1z0-822시험 최신버전덤프를 제공해드립니다. 최고품질 000-400시험자료는 100% 간단하게 시험패스하도록 최선을 다하고 있습니다. IT인증시험패스는 이토록 간단합니다.
