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Exam Code: IIA-CIA-Part1-3P

Exam Name: CIA Exam Part One: Essentials of Internal Auditing

Version: V15.35

Q & A: 208 Questions and Answers

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NEW QUESTION: 1
Which of the following is a clear and specific vision statement?
A. Our website will be the most popular micro-blogging website for users 18 to 24 in the United States. We will have a minimum of 2 million daily view and earn at least $4,000,000 in revenues for the first three years.
B. Our website will be the popular in our target demographic, and will be a springboard to penetrate new markets. Those new markets will increase revenue by 50%.
C. Our site will have at least 40 million views in the first year and be frequently shared across multiple social media platforms.
D. User will enjoy our website and be inspired to purchase products from us, share with friends and family on social media and return to the site frequently.
Answer: A

NEW QUESTION: 2
Three child entities - P, Q, and R - of a mid-level parent entity - AceCo - have account receivables in the amounts of 10, 20, and 30, respectively.
Which statement contains conditions for all three entities that would cause the account receivable balance amount at AceCo not to be 60?
A. P has the same currency as AceCo, Q is 90% owned, and R has 10 of the 30 as an intercompany receivable balance with another division that is not a descendant of AceCo.
B. P has a different currency than AceCo, Q is 100% owned, and R has 10 of the 30 as an intercompany receivable balance with Q.
C. P has the same currency as AceCo, Q is 100% owned, and R has 10 of the 30 as an intercompany receivable balance with another division that is not a descendant of AceCo.
D. P has a different currency than AceCo, Q is 40% owned, and R has 10 of the 30 as an intercompany receivable balance with Q.
Answer: A

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