최신 IIA-ACCA 무료덤프 - IIA ACCA CIA Challenge

문제1

Which of the following conditions are necessary for successful change management?
1. Decisions and necessary actions are taken promptly.
2. The traditions of the organization are respected.
3. Changes result in improvement or reform.
4. Internal and external communications are controlled.

A. 1 and 2

B. 1 and 3

C. 2 and 4

D. 2 and 3

정답: B

문제2

Which of the following actions best demonstrates that an internal auditor is exercising due professional care?

A. The auditor recommends improvements for all of the organization's procedures and practices.

B. The auditor is alert to the possibility of fraud and activities where irregularities are most likely to occur.

C. The auditor performs thorough reviews and provides absolute assurance of regulatory compliance.

D. The auditor is cognizant of reducing travel expenses by combining a personal vacation with a business trip.

정답: B

문제3

The decision to implement enhanced failure detection and back-up systems to improve data integrity is an example of which risk response?

A. Risk sharing.

B. Risk reduction.

C. Risk acceptance.

D. Risk avoidance.

정답: B

문제4

According to MA guidance, which of the following best describes an adequate management (audit) trail application control for the general ledger?

A. Report comparing processing results with original input

B. Report confirming that the general ledger data was processed without error.

C. Report identifying general ledger transactions by time and individual

D. Report identifying data that is outside of system parameters

정답: C

문제5

The greatest advantage of functional departmentalization is that it:

A. Facilitates communication between primary functions.

B. Provides for efficient use of specialized knowledge .

C. Helps to focus on the achievement of organizational goals.

D. Accommodates geographically dispersed companies

정답: B

문제6

Who is responsible for setting the risk appetite?

A. External auditors.

B. Chief risk officer.

C. Board of directors.

D. Operations management.

정답: C

문제7

Refer to the exhibit.

If the profit margin of an organization decreases, and all else remains equal, which of the following describes how the "Funds Needed" line in the graph below will shift?

A. The "Funds Needed" line will remain pointed upward, but will become more steep.

B. The "Funds Needed" line will remain pointed upward, but will become less steep.

C. The "Funds Needed" line will point downward with an extreme slope.

D. The "Funds Needed" line will point downward with a minimal slope.

정답: A

문제8

Which of the following conflict resolution methods should be applied when the intention of the parties is to solve the problem by clarifying differences and attaining everyone's objectives?

A. Collaborating.

B. Accommodating.

C. Compromising.

D. Competing.

정답: A

문제9

The board has asked the internal audit activity (IAA) to be involved in the organization's enterprise risk management process. Which of the following activities is appropriate for IAA to perform without safeguards?

A. Coach management in responding to risks.

B. Develop risk management strategies for board approval.

C. Evaluate risk management processes.

D. Facilitate identification and evaluation of risks.

정답: C

문제10

An internal auditor completed an audit of a bank's loan department and found all significant risks to be managed adequately through effective internal controls. Which of the following would be an appropriate conclusion to report to management?

A. The residual risk is higher than or equal to the risk appetite.

B. The residual risk is lower than or equal to the risk appetite.

C. The inherent risk is lower than or equal to the risk tolerance.

D. The inherent risk is higher than or equal to the risk tolerance.

정답: B

문제11

Which of the following describes a key characteristic related to effective organizational communication?

A. A culture of integrity and transparency.

B. Unique operating environments with varying complexity.

C. A well-designed system of internal controls.

D. Comprehensive supervisory and verification procedures.

정답: C

문제12

Which of the following activities most significantly increases the risk that a bank will make poor-quality loans to its customers?

A. Loan officers may override the lending criteria established by senior management.

B. Borrowers may not sign all required mortgage loan documentation.

C. Fees paid by the borrower at the time of the loan may not be deposited in a timely manner.

D. The bank's loan documentation may not meet the government's disclosure requirements.

정답: A

최신 IIA-ACCA 무료덤프 - IIA ACCA CIA Challenge

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