최신IIA Certified Financial Services Auditor - IIA-CFSA무료샘플문제
문제1
Sarbanes Oxley and bases are:
Sarbanes Oxley and bases are:
정답: C
문제2
Management of the lending institution sets a reserve for loan losses at a given point based on such factors as mentioned below EXCEPT:
Management of the lending institution sets a reserve for loan losses at a given point based on such factors as mentioned below EXCEPT:
정답: C
문제3
Which of the following is not an audit objective of a commodity department?
Which of the following is not an audit objective of a commodity department?
정답: C
문제4
Continuous auditing is a method used to automatically perform control and risk assessment more frequently. Technology is the key to enable such an approach. Continuous auditing changes the audit paradigm from periodic reviews of a sample to ongoing audit testing of ______ percent of transactions.
Continuous auditing is a method used to automatically perform control and risk assessment more frequently. Technology is the key to enable such an approach. Continuous auditing changes the audit paradigm from periodic reviews of a sample to ongoing audit testing of ______ percent of transactions.
정답: D
문제5
Close-end funds are traded on:
Close-end funds are traded on:
정답: A
문제6
Whole life policies offer lifetime coverage at a level premium rate that does not increase as the insured ages. Whole life policies are classified in all of the below mentioned categories EXCEPT:
Whole life policies offer lifetime coverage at a level premium rate that does not increase as the insured ages. Whole life policies are classified in all of the below mentioned categories EXCEPT:
정답: B
문제7
A mutual fund that invested primarily in utility companies and bonds would be an example for an income mutual fund. Which of the following risk/s is/are NOT associated with bond funds?
A mutual fund that invested primarily in utility companies and bonds would be an example for an income mutual fund. Which of the following risk/s is/are NOT associated with bond funds?
정답: D
문제8
When a loan becomes delinquent or when collection seems unlikely, banks often suspend:
When a loan becomes delinquent or when collection seems unlikely, banks often suspend:
정답: B
문제9
Hospitals document reserves as that portion of the accounts receivables that they hope to collect but have some doubt about its collectability. Rather than book these amounts as income, hospitals will "____________" These amounts until paid.
Hospitals document reserves as that portion of the accounts receivables that they hope to collect but have some doubt about its collectability. Rather than book these amounts as income, hospitals will "____________" These amounts until paid.
정답: B
문제10
Some wills specify that more than one responsible party share the trustee's responsibilities of an estate .The condition depicts relation with which one of the following trust services:
Some wills specify that more than one responsible party share the trustee's responsibilities of an estate .The condition depicts relation with which one of the following trust services:
정답: C
문제11
A less satisfactory option in dental insurance is the:
A less satisfactory option in dental insurance is the:
정답: C
문제12
When the maturity date of the annuity arrives, the insurer begins making a series of payment to the annuitant over a stated period (Known as__________).
When the maturity date of the annuity arrives, the insurer begins making a series of payment to the annuitant over a stated period (Known as__________).
정답: D
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문제13
Which of the following would not generally be a responsibility of an underwriting department?
Which of the following would not generally be a responsibility of an underwriting department?
정답: B
문제14
All of the following phrases are used to express the auditor's opinion EXCEPT:
All of the following phrases are used to express the auditor's opinion EXCEPT:
정답: D
문제15
The entity has comprehensive, written credit risk management policies and procedures for derivative activities. This addresses to:
The entity has comprehensive, written credit risk management policies and procedures for derivative activities. This addresses to:
정답: D