최신IIA CIA Exam Part Three: Business Knowledge for Internal Auditing - IIA-CIA-Part3-3P무료샘플문제

A. Tax brackets, exemptions, and nominal tax receipts.

B. Tax deductions, exemptions, and tax brackets.

C. Tax deductions, exemptions, and tax filings.

D. Tax brackets, tax deductions, and tax payments.

A. Decreased focus on costs.

B. Increased dependence on suppliers.

C. Decreased sensitivity to government regulation.

D. Increased importance of market strategy.

A. The risk levels of current and future events.

B. The underlying causes of the risk.

C. The potential for eliminating risk factors.

D. The impact of the risk on the organization's objectives.

A. Architecture model

B. Virtual private network

C. Authorization

D. Firewall

A. Install and test fire detection and suppression equipment.

B. Restrict access to tangible IT resources.

C. Ensure that at least one developer has access to both systems and operations.

D. Develop and test the organization's disaster recovery plan.

A. Declining industries.

B. Emerging industries.

C. Fragmented industries.

D. Mature industries.

A. Spyware.

B. Rooting.

C. Authentication.

D. Anti-malware software.

A. The leader does not intervene to promote problem-solving.

B. The leader intervenes to communicate high expectations.

C. The leader searches for deviations from the rules and standards and intervenes when deviations exist.

D. The leader intervenes only when performance standards are not met.

A. Users have to validate their identity with a smart card.

B. Logs are checked for misaligned identities and access rights.

C. Functions can be performed based on access rights.

D. Identity requests are approved in two steps.

A. An asset retirement calculation spreadsheet comprised of multiple formulas and assumptions

B. An accounts receivable reconciliation spreadsheet used by the accounting manager to verify balances.

C. An ad-hoc inventory listing spreadsheet comprising details of written-off inventory quantitates

D. A revenue calculation spreadsheet supported with price and volume reports from the production department

A. Last-in first-out method (LIFO)

B. Specific identification method

C. Average-cost method

D. First-in first-out method (FIFO)

A. Approved devices

B. Backups and transfers

C. Data storage.

D. Mobile applications

A. Revoking the former employee's biometrics from the entrance systems

B. Keeping doors locked and accessible with a key that is provided only to employees

C. Installing multiple high-powered surveillance cameras throughout the organization

D. Installing security guards who have undergone a background check at all entrances.

A. Guiding integration of ERM with other management activities.

B. Establishing risk category definitions and a common risk language for likelihood and impact measures.

C. Providing the board with an independent, objective risk perspective on financial reporting.

D. Defining ERM roles and responsibilities.

A. Updating UDAs may lead to various errors resulting from changes or corrections.

B. UDAs typically are subjected to application development and change management controls.

C. Using UDAs typically enhances the organization's ability to comply with regulatory factors.

D. UDAs are less flexible and more difficult to configure than traditional IT applications.