IIA-CFSA 試験問題を無料オンラインアクセス

Risks inherent in the management process are known as:

• A.Strategic risks
• B.Residual risks
• C.Long-term risks
• D.Control risks

Strategic planning is the process of taking a long-term view of the organization, the longer the view, the greater the uncertainty of risks and opportunities. Such reservations can better be handled by:

• A.Flexible/ Adaptive plans and processes
• B.Periodic risk assessments
• C.Timely decisions
• D.Focusing on current period organizational activity

Deductibles for dental insurance plans are _________

• A.Negligible
• B.Not negotiable (fixed)
• C.Non-existent
• D.Either A or B

A mutual fund that invested primarily in utility companies and bonds would be an example for an income mutual fund. Which of the following risk/s is/are NOT associated with bond funds?

• A.Prepayment risk
• B.Interest rate risk
• C.Credit risk
• D.Liquidity risk

The plans developed for the audit functions should be updated as circumstances dictate. Such specific types of plans include all EXCEPT:

• A.Opportunities and threats
• B.Staffing plans and financial budgets
• C.Activity Reports
• D.Target dates