최신 IIA-CIA-Part3-3P 무료덤프 - IIA CIA Exam Part Three: Business Knowledge for Internal Auditing
In an analysis of alternative credit-management policies, which of the following components will cause the net present value of receivables on credit sales to increase, if everything else remains constant?
정답: B
Senior management is trying to decide whether to use the direct write-off or allowance method for recording bad debt on accounts receivables.
Which of the following would be the best argument for using the direct write-off method?
Which of the following would be the best argument for using the direct write-off method?
정답: A
An organization engages in questionable financial reporting practices due to pressure to meet unrealistic performance targets. Which internal control component is most negatively affected?
정답: B
An internal auditor observed that the organization's disaster recovery solution will make use of a code site in a town several miles away Which of the following is likely to be a characteristic of this disaster recovery solution?
정답: A
Import quotas that limit the quantities of goods that a domestic subsidiary can buy from its foreign parent company represent which type of barrier to the parent company?
정답: D
When using cost-volume-profit analysts which of the following will increase operating income once the break-even point has been reached?
정답: B
When attempting to devise creative solutions to problems, team members initially should do which of the following?
정답: A
Which of the following best describes an objective for an audit of an environmental management system?
정답: C
Which of the following bring-your-own-device (BYOD) practices is likely to increase the risk of infringement on local regulations such as copyright or privacy laws?
정답: B
Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?
정답: D
Which of the following describes the free trade zone in an e-commerce environment?
정답: B
According to IIA guidance, which of the following is the correct order to conduct a business impact analysis (BIA) for the potential loss of an organization's network services''
1. identify resources and partners to provide required recovery services
2. Identify the business processes supporting the network functionality
3. Obtain approval of the BIA from the operating managers relative to their areas of responsibility
4. Identify the business impact if the network services cannot be performed
1. identify resources and partners to provide required recovery services
2. Identify the business processes supporting the network functionality
3. Obtain approval of the BIA from the operating managers relative to their areas of responsibility
4. Identify the business impact if the network services cannot be performed
정답: C
A manager has allowed a subordinate employee to have greater control and responsibility over the tasks that he performs. This is an example of which of the following?
정답: C
The activity that involves a trial run of a product in a typical segment of the market before proceeding to a national launch is referred to as:
정답: C