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IIA IIA-CIA-Part1 exam
  • Exam Code: IIA-CIA-Part1
  • Exam Name: Essentials of Internal Auditing
  • Version: V12.35
  • Q & A: 70 Questions and Answers
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NEW QUESTION: 1
Which of the following best describes a factor that has influenced the growth and change in benefits?
A. Employees are expressing a greater desire for choice in their benefits.
B. There is a decreasing number of females in the workforce.
C. Employees have longer career expectations.
D. Decreasing costs are causing growth in the numbers of benefits employers offer.
Answer: A

NEW QUESTION: 2
The Zane health plan uses a base of accounting known as accrual-basis accounting. With regard to this base of accounting, it can correctly be stated that accrual-basis accounting
A. Requires Zane to record revenues when they are earned and expenses when they are incurred, even if cash has not actually changed hands
B. Prohibits Zane from making adjusting entries to its accounting records at the end of each accounting year
C. Enables an interested party to view the consequences of obligations incurred by Zane, but only if the health plan ultimately completes the business transaction
D. Is not suitable for measuring Zane's profitability
Answer: A

NEW QUESTION: 3
A company manufactures and ships industrial water filters from its only factory unit in India. Which four types of lead time can the company use to create promising rules in lead-time promising mode? (Choose four.)
A. supplier lead time
B. cumulative manufacturing lead time
C. cumulative total lead time
D. processing lead time
E. user-defined lead time
F. transit lead time
G. total lead time
Answer: B,C,E,G

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