IIA CIA Exam Part Three: Business Knowledge for Internal Auditing - IIA-CIA-Part3-3P무료 덤프문제 풀어보기
Which component of an organization's cybersecurity risk assessment framework would allow management to implement user controls based on a user's role?
정답: D
An organization had a gross profit margin of 40 percent in year one and in year two. The net profit margin was 18 percent in year one and 13 percent in year two.
Which of the following could be the reason for the decline in the net profit margin for year two?
Which of the following could be the reason for the decline in the net profit margin for year two?
정답: B
In order to provide useful information for an organization's risk management decisions, which of the following factors is least important to assess?
정답: C
Which of the following budgets must be prepared first?
정답: C
During a review of a web-based application used by customers to check the status of their bank accounts, it would be most important for the internal auditor to ensure that:
정답: B
Which of the following control techniques would minimize the risk of interception during transmission in an electronic data interchange system?
1) Encryption.
2) Traffic padding.
3) Edit checks.
4) Structured data format.
1) Encryption.
2) Traffic padding.
3) Edit checks.
4) Structured data format.
정답: B
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
An organization's account for office supplies on hand had a balance of S9,000 at the end of year one. During year two. the organization recorded an expense of $45,000 for purchasing office supplies. At the end of year two. a physical count determined that the organization has $11,500 in office supplies on hand. Based on this information, what would be recorded in the adjusting entry at the end of year two?
정답: D
Which of the following standards would be most useful in evaluating the performance of a customer-service group?
정답: C
Management has established a performance measurement focused on the accuracy of disbursements The disbursement statistics, provided daily to all accounts payable and audit staff, include details of payments stratified by amount and frequency Which of the following is likely to be the greatest concern regarding this performance measurement?
정답: A
Which of the following phases of a business cycle are marked by an underuse of resources?
1) The trough.
2) The peak.
3) The recovery.
4) The recession.
1) The trough.
2) The peak.
3) The recovery.
4) The recession.
정답: A
The process of scenario planning begins with which of the following steps?
정답: D
A clothing company sells shirts for $8 per shirt. In order to break even, the company must sell 25,000 shirts. Actual sales total $300,000.
What is margin of safety sales for the company?
What is margin of safety sales for the company?
정답: A
An organization's network administrator received an email that appeared to come from the organization's external IT service provider requesting his credentials to perform an update of a server operating system If the IT service provider did not send the email, which of the following best describes the likely purpose of the email?
정답: B