最新的IIA IIA-ACCA免費考試真題

問題1

Which of the following application software features is the least effective control to protect passwords?

A. Suspension of user IDs after a user's repeated attempts to sign on with an invalid password.

B. Forced change of passwords after a designated number of days.

C. Automatic logoff of inactive users after a specified time period of inactivity.

D. Encryption of passwords prior to their transmission or storage.

正確答案: B

問題2

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?

A. Political.

B. Social.

C. Tariff.

D. Financial.

正確答案: A

問題3

In which of the following scenarios would transfer pricing be used?

A. Company A moves goods internally from one location to another.

B. Company A owns both Company B and Company C; all three companies sell goods to the public.

C. Company A owns Company B; Company B sells goods to Company A.

D. Company A does not own Company B. Company A charges Company B a fee to sell Company B's goods without taking ownership of the goods.

正確答案: C

問題4

When developing the organization's first risk universe, which of the following would the chief audit executive be least likely to consider?

A. The exposure to risks following management's risk responses.

B. The amount of risk that an organization is willing to seek or accept.

C. The boundaries established to manage the amount of risk taken.

D. The extent and degree of interdependency for identified key risks.

正確答案: A

問題5

After the team member who specialized in fraud investigations left the internal audit team, the chief audit executive decided to outsource fraud investigations to a third party service provider on an as needed basis.
Which of the following is most likely to be a disadvantage of this outsourcing decision?

A. Familiarity.

B. Independence.

C. Cost.

D. Flexibility.

正確答案: A

問題6

Which audit approach should be employed to test the accuracy of information housed in a database on an un-networked computer?

A. Use a test program to simulate the normal data entering process.

B. Submit batches of test transactions through the current system and verify with expected results.

C. Select a sample of records from the database and ensure it matches supporting documentation.

D. Evaluate compliance with the organization's change management process.

正確答案: C

問題7

An organization is projecting sales of 100,000 units, at a unit price of $12. Unit variable costs are $7. If fixed costs are $350,000, what is the projected total contribution margin?

A. $500,000

B. $350,000

C. $1,200,000

D. $850,000

正確答案: A

問題8

Which of the following would not be a typical activity for the chief audit executive to perform following an audit engagement?

A. Report follow-up activities to senior management.

B. Implement follow-up procedures to evaluate residual risk.

C. Determine the costs of implementing the recommendations.

D. Evaluate the extent of improvements.

正確答案: C

問題9

Which of the following statements is true regarding assurance services provided to clients outside of the organization?

A. The nature of assurance services for outside clients should be defined in the internal audit charter.

B. Assurance services for outside clients must be approved on a case-by-case basis by the board of directors.

C. Assurance services for outside clients are not covered under the internal audit charter.

D. The nature of assurance services for outside clients is the same as for internal clients.

正確答案: A

問題10

Which of the following are generally recognized as essential elements of a corporate social responsibility program?

A. Human rights and the environment.

B. Organizational governance and financial reporting.

C. Consumer issues and return on investment.

D. Fair operating practices and government regulation.

正確答案: A

問題11

Which of the following activities should the chief audit executive perform to ensure compliance with an organization's code of conduct?

A. Act as an adviser to the committee responsible for reviewing violations of the code.

B. Implement a system of procedures to inform all employees of the code.

C. Review and adjudicate all violations of the code of conduct.

D. Lead the committee responsible for the oversight of the code.

正確答案: A

最新的IIA ACCA CIA Challenge - IIA-ACCA免費考試真題

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