最新的IIA Internal Audit Function - IIA-CIA-Part3免費考試真題

A. Upgrade firewall configuration

B. Set data availability by user need.

C. Install and update anti-virus software.

D. Implement data encryption techniques.

A. Descriptive analytics.

B. Predictive analytics.

C. Diagnostic analytics.

D. Prescriptive analytics.

A. An effective internal audit function is one of the four cornerstones of good governance.

B. Accountability is one of the key elements of organizational governance.

C. Those performing governance activities are accountable to the customer.

D. Governance principles and the need for an internal audit function are applicable to governmental and not-for-profit activities.

A. It is an effective strategy when large differences exist between countries.

B. It uses the same products in all countries.

C. It centralizes control with little decision-making authority given to the local level.

D. It provides cost advantages, improves coordinated activities, and speeds product development.

A. Real accounts.

B. Income statement accounts.

C. Balance sheet accounts.

D. Permanent accounts.

A. 1, 2, 3, and 4

B. 1, 2, and 4 only

C. 2 and 4 only

D. 1 and 3 only

A. Six Sigma,

B. Quality circle.

C. Value chain analysis.

D. Theory of constraints.

A. IIA guidance states that they should be made available to all stakeholders on the organization's webpage

B. Although the content of internal audit methodologies is determined by the chief audit executive, alignment with principles of confidentiality and competency must be demonstrated

C. One of the main objectives of internal audit methodologies is to ensure the execution of organizational strategy and risk management

D. One of the main objectives of internal audit methodologies is to enable audit clients to validate audit observations

A. Breakeven occurs when the contribution margin covers fixed costs

B. Following breakeven, net operating income will increase by the excess of fixed costs less the variable costs per unit sold

C. Contribution margin is the amount remaining from sales revenue after fixed expenses have been deducted

D. Breakeven is the amount of units sold to cover variable costs

A. Assess the needs and expectations of the board, senior management, and external auditors

B. Recommend improvements to the organization's governance policies, processes, and structures

C. Construct periodic self-assessments, ongoing monitoring, and external assessments to measure quality

D. Define a hiring plan to address competency gaps needed to execute the audit plan

A. Organization D

B. Organization A

C. Organization C

D. Organization B

A. 2, 3, and 4

B. 1, 2, and 3

C. 1, 3, and 4

D. 1, 2, and 4

A. Users can only see certain screens in the system.

B. Users are all permitted uniform access to the system.

C. Users are making frequent password change requests.

D. Users Input Incorrect passwords and get denied system access

A. A combination of product and functional departments allows management to utilize personnel from various Junctions.

B. Authority, responsibility and accountability of the units Involved may vary based on the project ' s life, or the organization ' s culture

C. It is best suited for firms with scattered locations or for multi-line, Large-scale firms.

D. A unity-of-command concept requires employees to report technically, functionally, and administratively to the same manager.

A. How the organization adjusts as business risks change.

B. Whether the organization considers changes in capacity requirements.

C. Whether a change management system exists and can meet the organization ' s objectives.

D. How the organization handles emergency change requests.