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Exam Code: IIA-CIA-Part1
Exam Name: Essentials of Internal Auditing
Vendor: IIA

60 Questions & Answers
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NEW QUESTION: 1
관리 성과는 여러 가지 방법으로 측정 될 수 있습니다. 예를 들어 내부 비재무 측정은 다음과 같습니다.
A. 시장 점유율.
B. 제조 리드 타임.
C. 배송 실적.
D. 고객 만족.
Answer: B
Explanation:
Feedback regarding managerial performance may take the form of financial and nonfinancial measures that may be internally or externally generated. Moreover, different measures have a long-term or short-term emphasis. Examples of internal nonfinancial measures are product quality, new product development time, and manufacturing lead time cycle time).

NEW QUESTION: 2
次の条件の組み合わせのうち、詐欺の可能性が最も高いのはどれですか?
A. 使用頻度が低いため、経理部門が匿名の詐欺ホットラインを無効にし、中止する。
B. 財務上の問題を経験し、最近強化された統制を実施した上級管理職のベテラン従業員。
C. 突然の監査の実施と従業員支援プログラムの実施。
D. 以前に詐欺の有罪判決と年次管理レビューを持つ従業員を雇います。
Answer: A

NEW QUESTION: 3
What is available in the Central Finance system which enables you to keep track of changes to mappings (ID mappings) between a source and the Central Finance system for desired key mapping entities?
A. Itemization
B. Log
C. Variance categories
D. Report
Answer: C


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