IIA CIA Exam Part Three: Business Knowledge for Internal Auditing - IIA-CIA-Part3-3P 模擬練習
If legal or regulatory standards prohibit conformance with certain parts of The IIA's Standards, the auditor should do which of the following?
正解: C
The leadership of an organization encourages employees to form voluntary problem-solving groups whereby several employees from the same work area meet regularity during work hours to discuss improvements and creative ways to reduce costs. Which of the following best describes this approach?
正解: A
Which of the following best describes the concept of relevant cost?
正解: B
According to IIA guidance, which of the following steps are most important for an internal auditor to perform when evaluating an organization's social and environmental impact on the local community?
1) Determine whether previous incidents have been reported, managed, and resolved.
2) Determine whether a business contingency plan exists.
3) Determine the extent of transparency in reporting.
4) Determine whether a cost/benefit analysis was performed for all related projects.
1) Determine whether previous incidents have been reported, managed, and resolved.
2) Determine whether a business contingency plan exists.
3) Determine the extent of transparency in reporting.
4) Determine whether a cost/benefit analysis was performed for all related projects.
正解: C
Which of the following methods is most closely associated to year over year trends?
正解: C
A multinational organization has multiple divisions that sell their products internally to other divisions. When selling internally, which of the following transfer prices would lead to the best decisions for the organization?
正解: D
Which of the following security controls would be the most effective in preventing security breaches?
正解: A
The head of the research and development department at a manufacturing organization believes that his team lacks expertise in some areas, and he decides to hire more experienced researchers to assist in the development of a new product. Which of the following variances are likely to occur as the result of this decision?
1) Favorable labor efficiency variance.
2) Adverse labor rate variance.
3) Adverse labor efficiency variance.
4) Favorable labor rate variance.
1) Favorable labor efficiency variance.
2) Adverse labor rate variance.
3) Adverse labor efficiency variance.
4) Favorable labor rate variance.
正解: C
Which of the following best describes a transformational leader, as opposed to a transactional leader?
正解: D