최신IIA Certified Financial Services Auditor - IIA-CFSA무료샘플문제

문제1
The reliability (competence) of evidence gathered by auditors is a __________. The reliability of evidence is a key factor in the audit analysis. Relevance is also a key factor in determining the quality of evidence.

정답: C
문제2
End users need to hedge the prices at which they can purchase these commodities for instance:

정답: B
문제3
Banks often make loans to officers, directors, employees, and principal shareholders. Discloser of these related-party transactions is required:

정답: B
문제4
Federal Reserve's duties fall into following general areas EXCEPT:

정답: B
문제5
A major function of NAIC is to encourage __________ among state insurance departments through the development of model bills and regulations.

정답: C
문제6
For example, $50,000 five-year policy might decrease to $40,000 in benefits payable the second year, to $30,000 the third year, to $20,000 the fourth year, and to $10,000 in the final year. This is an example of:

정답: C
문제7
Most corporations have an annual meeting where stockholders have the opportunity to vote on important issues. These issues include:

정답: A,D
문제8
Asset/liability management is a planning tool designed to maximize earnings. ALM tries to create optimal risk/reward decisions and focuses on creating prices that achieve a desired spread. A sound ALM policy must manage many types of risks such as:

정답: A
문제9
A client makes the following statement: "If you make us put property tags and numbers on major equipment, next we will have to put tags on every pen, pencil, and paper clip in the place." This is the argument that if a particular action is taken, it will inevitably lead to another, less desirable action. We may call this:

정답: A
문제10
Which one of the following generally pays higher rates of interest than saving accounts?

정답: B
문제11
All the activities, mentioned below, cause rise in interest rate EXCEPT:

정답: A
문제12
Which of the following is NOT the benefit of an endowment insurance policy?

정답: A
문제13
________ are insurance company representatives with the authority to sell the company's product.

정답: C
문제14
These policies provide a death benefit when the insured dies during a specified period. The term of this type of policy is usually not less than one year, but may be up to 40 years or more. It provides only temporary protection because coverage ends at the end of the term of coverage stated in the policy. What are these?

정답: B
문제15
The term umbrella market segmentation is referred to:

정답: D
문제16
The due from bank either credits the due to bank's account or pays the due to bank directly with a ______________.

정답: A
문제17
All of these are disadvantages of mutual funds EXCEPT:

정답: B
문제18
Premiums can be increased and your coverage can be cancelled in the event certain conditions stated in the policy are triggered. This is in the case of:

정답: D
문제19
Individuals can invest in REITs:

정답: B
문제20
CDs typically require a minimum deposit of at least ________ US, and often require at least ________ US.

정답: A

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