IIA Certified Financial Services Auditor - IIA-CFSA 模擬練習
Personal liability covers claims for bodily injury or property damage caused by the insured. And, Medical payment provides a low level of medical payment to help avoid legal action between the insured and the injured part, regardless of whether or not the insured is legally liable for the incident. These are two major types of liability coverage provided by:
正解: C
Data gathering and evaluation during field work includes:
正解: C
Back-office operations are _____________ as offshore operations which establish business entities in tax-free export zones or offshore centers.
正解: C
If investment returns are very poor, this could lead to:
正解: A
HMO (Health maintenance organization) must meet the specifications of the federal HMO act as well as meeting many rules and regulations required at state level. There are following basic models EXCEPT:
正解: A
__________ allows businesses that sell durable goods such as automobiles to finance inventories. As the business sells goods, the loan advance against those goods is repaid.
正解: A
Low-risk scores are those with an average of scores:
正解: A
The duties of a guardian in guardianship arrangements are similar to those of a trustee.
Specifically, the guardian is obligated to: 1) Protect and preserve the assets 2) Submit an inventory and appraisal to the court 3) Retain or divest assets 4) Use principal and income for the benefit of the ward 5) Submit an annual accounting to the court
Specifically, the guardian is obligated to: 1) Protect and preserve the assets 2) Submit an inventory and appraisal to the court 3) Retain or divest assets 4) Use principal and income for the benefit of the ward 5) Submit an annual accounting to the court
正解: A
Considerations for determining required audit resources include:
正解: D
Preferred stock is similar to common stock in that it represents ownership in a corporation.
Preferred stockholders generally receive as fixed dividend rate. The types of preferred stock include all of the following EXCEPT:
Preferred stockholders generally receive as fixed dividend rate. The types of preferred stock include all of the following EXCEPT:
正解: D
Interest rate risk arises from differences between the timing of rate changes and the timing of cash flows ( _________ );from changing rate relationships among different yield curves affecting bank activities ( ____________ ); from changing rate relationship across the spectrum of maturities ( ____________ );and from internet-related options embedded in bank products ( _____________ ).
Choose the appropriate set.
Choose the appropriate set.
正解: D
Audit evidence:
正解: D
Financial services organizations are challenged to provide responsible fiduciary management while:
正解: C
Homeowner policies combine property and casualty coverage into the same policy (known as multi-line policies). Homeowner policies provide four types of property coverage. All of the following are out of those EXCEPT:
正解: D