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IIA-CIA-Part1 training online, Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
NO.1 A retail sales company has discontinued a product that normally sold for $100. During the first
month of a sale of the product,a 20 percent discount was given. Later that sale price was reduced by
an additional 40 percent. What was the overall discount from the original selling price?
A. 48 percent.
B. 60 percent.
C. 30 percent.
D. 52 percent.
Answer: D
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NO.2 A chief audit executive (CAE) of an international charity reports functionally to the audit
committee of the board of directors and administratively to the charity's chief financial officer(CFO).
Which of the following would impair the internal audit function's independence?
A. The CFO determines the scope of internal audit work in the accounting department.
B. The CFO manages the accounting of the budget for the internal audit function.
C. The CFO provides feedback on the CAE's audit reports.
D. The CFO administers the annual evaluation process for the internal auditors.
Answer: A
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Exam Code: IIA-CIA-Part1Exam Name: Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
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Last Update: 06-03,2016
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