最新的IIA IIA-CFSA免費考試真題

問題1

Following statements define risk EXCEPT:

A. Organization has knowledge of facts constituting a dangerous condition

B. The element of assurance in an undertaking

C. Organization voluntarily exposes itself to the danger

D. Measured in terms of impact and likelihood

正確答案: B

問題2

Recent activities in the marketplace have caused your company to comply with requests from 50 percent of your policyholders to cancel their policies. The company complies and refunds them amounts due. Your audit of this should ensure these refunds were charged against what account?

A. Unearned premium reserve

B. Incurred but not reported (IBNR)

C. Goodwill

D. Allocation for uncollectible accounts

正確答案: A

問題3

While the SEC review is in progress, the issuer can circulate a preliminary prospectus to determine the interest in issue. The preliminary prospectus must include all of the following EXCEPT.

A. Statement that the information is subject to change.

B. Red-Ink it to distinguish it from final prospectus.

C. Statement that the registration is filed but not effective.

D. All of these

正確答案: D

問題4

Which of the following is not a characteristic of a control environment?

A. A system is in place to monitor controls on a regular basis

B. Management communicates the importance of internal controls to all employees

C. Employees are held accountable for their performance

D. Employees have a vague idea of their responsibilities; so they work in a flexible environment

正確答案: D

問題5

Most of the group health policies contain a _____________to prevent individuals covered under more than one plan from receiving benefits greater than the expense incurred.

A. Renewable term provision

B. Consumer-driven health

C. Preexisting condition provision

D. Coordination of benefits provisions

正確答案: D

問題6

A gold producer wants to hedge his loses attributable to a fall in the price of gold for his current gold currency. This is an example of:

A. Interests rate Swaps

B. Currency Swaps

C. Commodity Swaps

D. All of these

正確答案: C

問題7

Term Life insurance is available in which of the following variant?

A. Level team life insurance

B. Decreasing team life insurance

C. Group team life insurance

D. All of these

正確答案: D

問題8

Foreign currency futures contracts may be legitimately traded either on a recognized futures exchange or in the ___________, which generally involves trading between large institutions such as banks and corporations.

A. Dealers market

B. Over the counter market

C. Interbank market

D. Secondary security market

正確答案: C

問題9

Corporations, government entities and other organizations use banks as trustee to handle the ______________function associated with a stock or bond issue.

A. Transfer and record keeping of stock or bonds

B. None of these

C. Issuance and redemption of stocks or bonds

D. Both of these

正確答案: D

問題10

Financial services organizations are challenged to provide responsible fiduciary management while:

A. Balancing profitability and competitive differentiations

B. Decreasing risk and fraud activities

C. Increasing profitability and competitive differentiations

D. All of these

正確答案: C

最新的IIA Certified Financial Services Auditor - IIA-CFSA免費考試真題

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