최신 IIA-CIA-Part3 무료덤프 - IIA Business Knowledge for Internal Auditing
Which of the following is true of bond financing, compared to common stock, when alJ other variables are equal?
정답: D
Which of the following is the most appropriate way to record each partner's initial investment in a partnership?
정답: B
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How can the concept of relevant cost help management with behavioral analyses?
정답: A
An organization's board of directors is particularly focused on positioning, the organization as a leader in the industry and beating the competition. Which of the following strategies offers the greatest alignment with the board's focus?
정답: B
What kind of strategy would be most effective for an organization to adopt in order to Implement a unique advertising campaign for selling identical product lines across all of its markets?
정답: B
A retail organization mistakenly did have include $10,000 of Inventory in the physical count at the end of the year. What was the impact to the organization's financial statements?
정답: A
Which of the following facilitates data extraction from an application?
정답: B
In accounting, which of the following statements is true regarding the terms debit and credit?
정답: A
Which of the following measures would best protect an organization from automated attacks whereby the attacker attempts to identify weak or leaked passwords in order to log into employees' accounts?
정답: C
Which of the following controls would an internal auditor consider the most relevant to reduce risks of project cost overruns?
정답: D
While auditing an organization's customer call center, an internal auditor notices that Key performance indicators show a positive trend, despite the fact that there have been increasing customer complaints over the same period. Which of the following audit recommendations would most likely correct the cause of this inconsistency?
정답: D
A small software development firm designs and produces custom applications for businesses. The application development team consists of employees from multiple departments who all report to a single project manager. Which of the following organizational structures does this situation represent?
정답: A
Which of the following statements describes the typical benefit of using a flat organizational structure for the internal audit activity, compared to a hierarchical structure?
정답: A
Which of the following scenarios best illustrates a spear phishing attack?
정답: B
Which of the following is an example of an application control?
정답: B
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An Internal auditor is using data analytics to focus on high-risk areas during an engagement. The auditor has obtained data and is working to eliminate redundancies in the data. Which of the following statements is true regarding this scenario?
정답: A
Which of the following capital budgeting techniques considers the tune value of money?
정답: D
Which of the following is a characteristic of using a hierarchical control structure?
정답: C
According to IIA guidance, which of the following would be the best first stop to manage risk when a third party is overseeing the organization's network and data?
정답: D
A manager at a publishing company received an email that appeared to be from one of her vendors with an attachment that contained malware embedded in an Excel spreadsheet . When the spreadsheet was opened, the cybercriminal was able to attack the company's network and gain access to an unpublished and highly anticipated book. Which of the following controls would be most effective to prevent such an attack?
정답: A