최신 IIA-CIA-Part3-3P 무료덤프 - IIA CIA Exam Part Three: Business Knowledge for Internal Auditing
An internal auditor is reviewing physical and environmental controls for an IT organization. Which control activity should not be part of this review?
정답: D
Which of the following would not impair the objectivity of internal auditor?
정답: C
Which of the following statements regarding organizational governance is not correct?
정답: C
During which of the following phases of contracting does the organization analyze whether the market is aligned with organizational objectives?
정답: D
During an audit of the organization's annual financial statements, the internal auditor notes that the current cost of goods sold percentage is substantially higher than in prior years. Which of the following is the most likely explanation for this increase?
정답: A
With regard to project management when of the following statements about prefect crashing is true?
정답: A
Which of the following is a key responsibility of a database administrator?
정답: A
Which of the following is the best reason for considering the acquisition of a nondomestic organization?
정답: A
According to IIA guidance, which of the following statements is true with regard to workstation computers that access company information stored on the network?
정답: A
Which of the following describes the most appropriate set of tests for auditing a workstation's logical access controls?
정답: B
An organization has recorded the following profit and expenses:
Profit before interest and tax
$200,000
Sales
$2,300,000
Purchases of materials
$700,000
Interest expenses
$30,000
If the value-added tax (VAT) rate is 20 percent and the corporate tax rate is 30 percent, which of the following is the amount of VAT that the organization has to pay?
Profit before interest and tax
$200,000
Sales
$2,300,000
Purchases of materials
$700,000
Interest expenses
$30,000
If the value-added tax (VAT) rate is 20 percent and the corporate tax rate is 30 percent, which of the following is the amount of VAT that the organization has to pay?
정답: A
Which of the following budgets serves as a basis for the budgeted income statement?
정답: A
During a review of the accounts payable process, an internal auditor gathered all of the vendor payment transactions for the past 24 months. The auditor then used an analytics tool to identify the top five vendors that received the highest sum of payments.
Which of the following analytics techniques did the auditor apply?
Which of the following analytics techniques did the auditor apply?
정답: C
Which of the following statements is true regarding an organization's servers?
정답: C
Which of the following conditions could lead an organization to enter into a new business through internal development rather than through acquisition?
정답: D
Which of the following application controls, implemented by management, monitors data being processed to ensure the data remains consistent and accurate?
정답: C
For employees, the primary value of implementing job enrichment is which of the following?
정답: B
A multinational organization has multiple divisions that sell their products internally to other divisions. When selling internally, which of the following transfer prices would lead to the best decisions for the organization?
정답: B