ITExamDump에서는 IIA인증 IIA-CIA-Part1시험을 도전해보시려는 분들을 위해 퍼펙트한 IIA인증 IIA-CIA-Part1덤프를 가벼운 가격으로 제공해드립니다.덤프는IIA인증 IIA-CIA-Part1시험의 기출문제와 예상문제로 제작된것으로서 시험문제를 거의 100%커버하고 있습니다. ITExamDump제품을 한번 믿어주시면 기적을 가져다 드릴것입니다.
ITExamDump선택으로IIA IIA-CIA-Part1시험을 패스하도록 도와드리겠습니다. 우선 우리ITExamDump 사이트에서IIA IIA-CIA-Part1관련자료의 일부 문제와 답 등 샘플을 제공함으로 여러분은 무료로 다운받아 체험해보실 수 있습니다. 체험 후 우리의ITExamDump에 신뢰감을 느끼게 됩니다. ITExamDump에서 제공하는IIA IIA-CIA-Part1덤프로 시험 준비하세요. 만약 시험에서 떨어진다면 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)
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Q&A: 209 문항
업데이트: 2013-12-23
ITExamDump는 IT인증시험 자격증 공부자료를 제공해드리는 전문적인 사이트입니다. ITExamDump제품은 100%통과율을 자랑하고 있습니다. IIA인증 IIA-CIA-Part1시험이 어려워 자격증 취득을 망설이는 분들이 많습니다. ITExamDump가 있으면 이런 걱정은 하지 않으셔도 됩니다. ITExamDump의IIA인증 IIA-CIA-Part1덤프로 시험을 한방에 통과하여 승진이나 연봉인상에 도움되는 자격증을 취득합시다.
우리ITExamDump에는 아주 엘리트한 전문가들로 구성된 팀입니다. 우리는 아주 정확하게 또한 아주 신속히IIA IIA-CIA-Part1관한 자료를 제공하며, 업데이트될경우 또한 아주 빠르게 뉴버전을 여러분한테 보내드립니다. ITExamDump는 관련업계에서도 우리만의 브랜드이미지를 지니고 있으며 많은 고객들의 찬사를 받았습니다. 현재IIA IIA-CIA-Part1인증시험패스는 아주 어렵습니다, 하지만 ITExamDump의 자료로 충분히 시험 패스할 수 있습니다.
IT업종 종사자분들은 모두 승진이나 연봉인상을 위해 자격증을 취득하려고 최선을 다하고 계실것입니다. 하지만 쉴틈없는 야근에 시달려서 공부할 시간이 없어 스트레스가 많이 쌓였을것입니다. ITExamDump의IIA인증 IIA-CIA-Part1덤프로IIA인증 IIA-CIA-Part1시험공부를 해보세요. 시험문제커버율이 높아 덤프에 있는 문제만 조금의 시간의 들여 공부하신다면 누구나 쉽게 시험패스가능합니다.
IT인증자격증은 국제적으로 승인받는 자격증이기에 많이 취득해두시면 취업이나 승진이나 이직이나 모두 편해집니다. 다른 사람이 없는 자격증을 내가 가지고 있다는것은 실력을 증명해주는 수단입니다. IIA인증 IIA-CIA-Part1시험은 널리 승인받는 자격증의 시험과목입니다. IIA인증 IIA-CIA-Part1덤프로IIA인증 IIA-CIA-Part1시험공부를 하시면 시험패스 난이도가 낮아지고 자격증 취득율이 높이 올라갑니다.자격증을 많이 취득하여 취업이나 승진의 문을 두드려 보시면 빈틈없이 닫힌 문도 활짝 열릴것입니다.
IIA IIA-CIA-Part1인증시험도 어려울 뿐만 아니라 신청 또한 어렵습니다.IIA IIA-CIA-Part1시험은 IT업계에서도 권위가 있고 직위가 있으신 분들이 응시할 수 있는 시험이라고 알고 있습니다. 우리 ITExamDump에서는IIA IIA-CIA-Part1관련 학습가이드를 제동합니다. ITExamDump 는 우리만의IT전문가들이 만들어낸IIA IIA-CIA-Part1관련 최신, 최고의 자료와 학습가이드를 준비하고 있습니다. 여러분의 편리하게IIA IIA-CIA-Part1응시하는데 많은 도움이 될 것입니다.
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
IIA인증 IIA-CIA-Part1 IIA-CIA-Part1 IIA-CIA-Part1 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
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NO.3 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
IIA시험문제 IIA-CIA-Part1 IIA-CIA-Part1 dump IIA-CIA-Part1
NO.4 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-Part1기출문제 IIA-CIA-Part1
NO.5 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
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NO.6 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-Part1인증 IIA-CIA-Part1 IIA-CIA-Part1인증
NO.7 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
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NO.8 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
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NO.9 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
IIA인증 IIA-CIA-Part1최신덤프 IIA-CIA-Part1자격증
NO.10 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
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NO.11 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
IIA덤프 IIA-CIA-Part1 IIA-CIA-Part1자격증 IIA-CIA-Part1
NO.12 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-Part1
NO.13 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
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NO.14 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
IIA자격증 IIA-CIA-Part1 IIA-CIA-Part1자격증 IIA-CIA-Part1인증
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
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