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Exam Code: IIA-CIA-Part2
Exam Name: IIA (Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement)
One year free update, No help, Full refund!
Total Q&A: 220 Questions and Answers
Last Update: 2014-02-24

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NO.1 When internal auditors provide consulting services, the scope of the engagement is primarily
determined by:
A. Internal auditing standards.
B. The audit engagement team.
C. The engagement client.
D. The internal audit activity's charter.
Answer: C

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NO.2 A manufacturing process could create hazardous waste at several production stages, from
raw materials handling to finished goods storage. If the objective of a pollution prevention audit
engagement is to identify opportunities for minimizing waste, in what order should the following
opportunities be considered?
I.Recycling and reuse.
II.Elimination at the source.
III.Energy conservation.
IV.Recovery as a usable product.
Treatment.
A. V, II, IV, I, III.
B. IV, II, I, III, V.
C. I, III, IV, II, V.
D. III, IV, II, V, I.
Answer: B

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NO.3 Which of the following would be a red flag that indicates the possibility of inventory fraud?
I.The controller has assumed responsibility for approving all payments to certain vendors.
II.The controller has continuously delayed installation of a new accounts payable system, despite a
corporate directive to implement it.
III.Sales commissions are not consistent with the organization's increased levels of sales.
IV.Payments to certain vendors are supported by copies of receiving memos, rather than originals.
A. I and II only.
B. II and III only.
C. I, II, and IV only.
D. I, III, and IV only.
Answer: C

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NO.4 When assessing the risk associated with an activity, an internal auditor should:
A. Determine how the risk should best be managed.
B. Provide assurance on the management of the risk.
C. Modify the risk management process based on risk exposures.
D. Design controls to mitigate the identified risks.
Answer: B

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NO.5 What would be used to determine the collectability of accounts receivable balances?
A. The file of related shipping documents.
B. Negative accounts receivable confirmations.
C. Positive accounts receivable confirmations.
D. An aged accounts receivable listing.
Answer: D

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NO.6 The most effective way for internal auditors to enhance the reliability of computerized
financial and operating information is by:
A. Determining if controls over record keeping and reporting are adequate and effective.
B. Reviewing data provided by information systems to test compliance with external requirements.
C. Determining if information systems provide management with timely information.
D. Determining if information systems provide complete information.
Answer: A

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NO.7 An organization's internal auditors are reviewing production costs at a gas-powered electrical
generating plant. They identify a serious problem with the accuracy of carbon dioxide emissions
reported to the environmental regulatory agency, due to computer errors. The auditors should
immediately report the concern to:
A. The regulatory agency.
B. Plant management.
C. A plant health and safety officer.
D. The risk management function.
Answer: B

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NO.8 An internal auditor is assigned to conduct an audit of security for a local area network (LAN) in
the finance department of the organization. Investment decisions, including the use of hedging
strategies and financial derivatives, use data and financial models which run on the LAN. The LAN is
also used to download data from the mainframe to assist in decisions. Which of the following
should be considered outside the scope of this security audit engagement?
A. Investigation of the physical security over access to the components of the LAN.
B. The ability of the LAN application to identify data items at the field or record level and implement
user access security at that level.
C. Interviews with users to determine their assessment of the level of security in the system and the
vulnerability of the system to compromise.
D. The level of security of other LANs in the company which also utilize sensitive data.
Answer: D

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NO.9 Which of the following would be an appropriate improvement to controls over large
quantities of consumable material that are charged to expense when placed in bins which are
accessible to production workers?
A. Relocate bins to the inventory warehouse.
B. Require management to compare the cost of consumable items used to the budget.
C. Lock the bins during normal working hours.
D. None of the above actions are needed for items of minor cost and size.
Answer: B

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NO.10 Which of the following situations might allow an employee to steal checks sent to an
organization and subsequently cash them?
A. Checks are not restrictively endorsed when received.
B. Only one signature is required on the organization's checks.
C. One employee handles both accounts receivable and purchase orders.
D. One employee handles both cash deposits and accounts payable.
Answer: A

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NO.11 An audit of management's quality program includes testing the accuracy of the cost-of-quality
reports provided to management. Which of the following internal control objectives is the focus of
this testing?
A. To ensure compliance with policies, plans, procedures, laws, and regulations.
B. To ensure the accomplishment of established objectives and goals for operations or programs.
C. To ensure the reliability and integrity of information.
D. To ensure the economical and efficient use of resources.
Answer: C

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NO.12 Which of the following would be most helpful to a governmental auditor searching for the
existence of multiple welfare claims that were filed under different names but used the same
address?
A. Tagging and tracing.
B. Generalized audit software.
C. Integrated test facility.
D. Spreadsheet analysis.
Answer: B

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NO.13 During an operational audit of a chain of pizza delivery stores, an auditor determined that cold
pizzas were causing customer dissatisfaction. A review of oven calibration records for the last six
months revealed that adjustments were made on over 40 percent of the ovens. Based on this, the
auditor:
A. Has enough evidence to conclude that improperly functioning ovens are the cause.
B. Needs to conduct further inquiries and reviews to determine the impact of the oven variations on
the pizza temperature.
C. Has enough evidence to recommend the replacement of some of the ovens.
D. Must search for another cause since approximately 60 percent of the ovens did not require
adjustment.
Answer: B

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NO.14 Which of the following procedures would provide the best evidence of the effectiveness of a
credit-granting function?
A. Observe the process.
B. Review the trend in receivables write-offs.
C. Ask the credit manager about the effectiveness of the function.
D. Check for evidence of credit approval on a sample of customer orders.
Answer: B

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NO.15 Which of the following is a weakness that is inherent in the use of the test data method to
test internal controls in a computer-based accounting system?
A. The auditor must test many transactions with the same condition in order to achieve assurance
that the condition is being detected.
B. Conditions that were not specifically considered by the auditor may go untested.
C. The approach requires the creation of "dummy companies," possibly destroying or altering actual
company data in the process.
D. Inclusion of atypical data in the test data may cause errors to be noted on the exception report.
Answer: B

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Exam Code: IIA-CFSA
Exam Name: IIA (Certified Financial Services Auditor)
One year free update, No help, Full refund!
Total Q&A: 511 Questions and Answers
Last Update: 2014-02-24

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NO.1 Internal auditors, engaging in activities that are illegal and discreditable to the profession of
internal auditing or the organization, violate which of the following principles:
A. Objectivity
B. Awareness
C. Integrity
D. Competence
Answer: C

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NO.2 There are multiple sets of attribute and performance standards:
A. False
B. True
C. True- In specific conditions
D. False- In specific conditions
Answer: A

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NO.3 All these statements elaborate purpose of standards EXCEPT:
A. Foster improved organizational processes and operations
B. Establish the basis for the evaluation of internal audit performance
C. Subvert the framework for performing and promoting broad range of value-added internal audit
activities.
D. Delineate basic principles that represent the practice of internal auditing as it should be
Answer: C

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NO.4 Internal auditing:
A. Is an independent, objective assurance and consulting activity designed to add value and improve
anorganization's operations
B. Is an independent, performance measurement and consulting activity designed to addValue and
improve an organization's operations
C. Helps an organization accomplish objectives by bringing a systematic, disciplinedApproach to
evaluate but rarely improve the effectiveness of risk management, control and governance
D. Helps an organization accomplish objectives by bringing a targeted, disciplined approach to
evaluate but rarely improve the effectiveness of risk management, control and governance
Answer: A

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NO.5 The auditor should plan an audit with an attitude of:
A. Professional competence
B. Professional skepticism
C. Subject awareness
D. Opinion sharing
Answer: B

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NO.6 All of the following phrases are used to express the auditor's opinion EXCEPT:
A. Give a true and fair view
B. Present fairly, in all material respects
C. Timely and consistent opinion
D. Comprehensible and realistic view
Answer: C

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NO.7 Which of the following is a limitation in an audit that affects auditors' ability to detect
material misstatements?
A. Scope of an audit
B. The use of testing
C. Over- generalization
D. Unidentifiable risks
Answer: B

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NO.8 Reasonable assurance relates to the:
A. Audit planning process
B. Scope of the internal audit
C. End of the audit process
D. Whole audit process
Answer: D

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NO.9 IIA's code of ethics applies to __________ that provide internal auditing services:
A. Individuals
B. Entities
C. Individuals and entities
D. Individuals, entities and indirect authorities
Answer: C

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NO.10 While performing consulting services internal auditors should specifically maintain:
A. Proficiency level
B. Objectivity
C. Competence
D. Confidentiality
Answer: B

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NO.11 Which of the following statements is NOT related to competency principle of internal auditing?
Internal auditors:
A. Shall continually improve their proficiency and effectiveness and quality of their services
B. Shall perform internal auditing services in accordance with the standards for the professional
practice of internal auditing
C. Shall engage only in those services for which they have the necessary knowledge, skills and
experience
D. Shall disclose all material facts known to them that, if not disclosed, may distort the reporting of
activities under review
Answer: D

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NO.12 Internal auditors are expected to uphold the following principles:
A. Integrity, objectivity, competency
B. Integrity, objectivity, confidentiality, and competency
C. Integrity, objectivity, awareness and competency
D. Integrity, objectivity, entirety
Answer: B

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NO.13 Which of the following situation would not impair audit objectivity?
A. An auditor is assigned to audit a business function that the auditor was responsible for nine
months ago
B. An individual temporarily assigned to the internal audit activity because of the individual'sexpert
knowledge in a particular business function assigned to audit an activity that theindividual was
responsible for just prior to transferring to the internal audit activity
C. An auditor is assigned to perform a post-implementation review on a system for which the
auditor participated in the design process
D. An auditor is assigned to perform a post-implementation review on a system for which the
auditor performed a procedure review and made control recommendations prior to the system's
implementation
Answer: D

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NO.14 "Internal auditors make a balanced assessment of all the relevant circumstances and are not
unduly influenced by their own interests or by others in forming judgments." This statement best
explains one of the following principles:
A. Competency
B. Confidentiality
C. Objectivity
D. Integrity
Answer: C

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NO.15 Nature of internal audit activities and quality criteria against which the performance of these
services can be evaluated is best portrayed by:
A. Performance Standards
B. Attribute Standards
C. Implementation Standards
D. Evaluation Standards
Answer: A

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Exam Code: CLAD
Exam Name: NI (Certified LabVIEW Associate Developer Examination)
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Total Q&A: 80 Questions and Answers
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NO.1 Which of the following is the best method to update an indicator on the front panel?
A. Use a Value property node
B. Wire directlyto the indicator terminal
C. Use a local variable
D. Use a functional global variable
Answer: B

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NO.2 You develop a SubVI that only outputs a value and need to use this SubVI in a (calling) VI.
Which
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A. Use the SubVI in a Sequence structure
B. Modify the SubVI to have dummy inputs that can be used from the calling VI
C. Modify the SubVI to have Error clustersthat can be used from the calling VI
D. Modify the SubVI to have a global variable and use it from the calling VI
Answer: C

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NO.3 Which of the following does not conform to data flow programming paradigm?
A. Shift Registers
B. Tunnels
C. SubVIs
D. Local Variables
Answer: D

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NO.4 Which of the following is NOT a traditional debugging feature used to help find errors in a VI:
A. Highlight Execution.
B. Single Stepping
C. Breakpoints
D. Stop Values
Answer: D

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NO.5 Formula nodes accept which of the following operations?
A. Basic programming language instructionsInputandPrint
B. Embedding of SubVIs within the Formula Node
C. Pre and post increment (++) and decrement (--) as in the C language
D. The use ofnestedFormula Nodestructures
Answer: C

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NO.1 Which operations are available from the File menu? (Select all that apply)
A. Open and Save data files
B. Print the contents of the active IBM SPSS Statistics window
C. Exit IBM SPSS Statistics
D. Run the FREQUENCIES procedure
Answer: A

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NO.2 When performing CROSSTABS can control variables be added to the procedure?
A. Yes, by placing the variables in the row box.
B. Yes, by placing the variables in the column box.
C. Yes, by placing the variables in the layer box
D. No, control variables cannot be incorporated in a cross tabulation
Answer: C

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NO.3 In the Variable View, if you have a series of variables that share the same category coding
scheme, you can enter value labels for one variable, then copy these variables.
A. True
B. False
Answer: A

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NO.4 The assumption of homogeneity of variance is looking for the equivalence or group:
A. Means.
B. Medians
C. Standard Deviations.
D. Ranges
Answer: A

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which options? (Select all that apply)
A. Read variable names from the first row of data
B. Read a Range of cells
C. Specify the Worksheet to read/import
D. Number of Worksheets to read/import
Answer: A,B,C

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Exam Name: Android (Android Application Engineer Certifications Basic )
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NO.1 Which of these is the correct interface definition used to bind a Service?
A. AIDL
B. IDL
C. KML
D. XML
Answer: A

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NO.2 Which of these is not defined as a screen display state?
A. Visible
B. Foreground
C. Background
D. Non-visible
Answer: D

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NO.3 Which of these is the incorrect explanation of the androiddebuggable attribute of the
AndroidManifest.xm <application> tag.?
A. If not set, it will be handled as "false".
B. It is necessary to set this to "true" in order to use Eclipse's breakpoint function.
C. The android:debuggable setup value can be read by an application.
D. When releasing the application, deleting android:debuggable is recommended.
Answer: B

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NO.4 Which is the incorrect explanation of an Activity?
A. If another Activity is instantiated when the Activity is executed, onPause() will be executed.
B. When the Activity is displayed in the foreground, onResume() will be executed.
C. When the Activity is displayed again, onRestart() will be executed instead of onStart().
D. When the Activity returns from an onPause(), it sometimes can execute from onCreate().
Answer: C

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NO.5 Which of these is the incorrect folder as a folder that is created automatically after completion of the
Android Development Tools Plugin New Project Wizard?
A. dat
B. gen
C. res
D. src
Answer: A

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NO.6 Which is the correct file name of the NinePatch image created from a PNG using draw9patch? (Assume
the file name of the original graphic was sample.png.)
A. sample-9.png
B. sample_9.png
C. sample.png
D. sample.9.png
Answer: D

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NO.7 Which configuration file holds the permission to use GPS?
A. Layout file
B. Manifest file
C. Source file
D. Property file
Answer: B

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NO.8 Which of these is the correct explanation of an XML layout file?
A. In order to display a Ul defined in the XML layout file "main.xml", call the setContentView method of the
Activity with the parameter string Bmain.xml".
B. There is no distinction between implementation of the layout definition by code, or by XML layout file.
C. In an Eclipse project using the ADT plugin, the XML layout file is found in the /res/layout directory.
D. Layout information written in the XML layout file will be converted into code by the Android platform
when the screen is displayed.
Answer: C

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NO.9 Which of these is the incorrect explanation of the MenuItem interface?
A. The MenuItem instance will be returned by the Menu class add(...) method.
B. MenuItem can decide the Intent issued when clicking menu components.
C. MenuItem can display either an icon or text.
D. MenuItem can set a checkbox.
Answer: C

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NO.10 Which of these is the correct explanation of BroadcastReceiver?
A. The process which BroadcastReceiver makes active will be protected so that it cannot be force-quit.
B. BroadcastReceiver will only be assumed active when executing getReceive().
C. BroadcastReceiver notifies the source of optional processing results based on the broadcast
contact(s).
D. BroadcastReceiver displays a user interface.
Answer: A

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Exam Name: Pegasystems (Certified Senior System Architect (CSSA) Exam (PEGACSSA_v6.2))
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Total Q&A: 209 Questions and Answers
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NO.1 Which of the following statements are true regarding declarative expressions and their scope?
(Choose Two)
A. Declarative expressions can be defined relative to the top level page OR an embedded page
B. All declarative expressions must be defined relative to the work object
C. Defining expressions directly on data classes can improve reusability of the expression
D. The Applies To class of a declarative expression must derive from Work-
E. Defining expressions directly on data classes means they will only run if the data class is a top
level page
Answer: A,C

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NO.2 Which feature would you use to copy the highest version of every rule in a RuleSet to a new
version? (Choose One)
A. Copy/Merge RuleSet
B. Lock and Roll
C. Skim a RuleSet
D. Refactor on import
Answer: C

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NO.3 Your application has leveraged the parent-child mid-process dependency relationship for some
of the case types. Which of the following situations should you be concerned with and have your
design appropriately avoid? (Choose One)
A. A double instantiation of the child cases
B. A broken process
C. A deadlock condition
D. A critical performance issue
Answer: C

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NO.4 Which of the following best describes the purpose of Application Express? (Choose One)
A. To build a simple application that will be used for prototyping
B. To build an application profile that will be fed into the Application Accelerator
C. To build an enterprise-scale application that encourages reuse, including the Enterprise Class
Structure
D. To build an application "from scratch", when an Application Profile is not necessary or available
Answer: A

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NO.5 Which of the following are most accurate regarding utility functions? (Choose Two)
A. Utility functions can use both the standard Java API and the PRPC Public API
B. Utility functions are called by utility shapes in flows
C. A new utility function should only be created if no other rules or provided functions can
accomplish a given requirement
D. Utility functions cannot access clipboard data
E. It is recommended, but not required, that utility functions belong to a library
Answer: A,C

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NO.6 Given the following rules and assuming the expression is set to forward chaining (whenever
inputs change), which action will cause the expression to fire? (Choose One)
A. Changes to the values .Country or .State
B. Referencing .TaxRate
C. Referencing .Country or .State
D. Changes to the values .Country or .State as well as references to .TaxRate
Answer: A

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NO.7 In which situation can the Data Transform rule not be used? (Choose One)
A. To set some properties as the work item advances over a flow connector
B. To copy data from a connector
C. To set initial property values on a SOAP service primary page
D. Interacting with PRPC database
Answer: D

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NO.8 Which of the following factors is most critical when deciding between Decision Trees, Decision
Tables and Map Values? (Choose One)
A. Which rule form the business users who will maintain the rule feel most comfortable with
B. Always consider Decision Trees before tables as they execute faster
C. Only consider MapValues when there is one input parameter
D. Which rule type provides the most optimal runtime performance
Answer: A

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NO.9 Expressions that are backward chaining (set to "Whenever Used") execute when___________.
(Choose One)
A. the target property is referenced ONLY in data transforms or activities
B. the target property is referenced in any way
C. dependent properties are changed
D. data is committed to the database
Answer: B

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NO.10 Which of the following is a RuleSet versioning practice that is prevented by PRPC? (Choose
One)
A. Skipping RuleSet versions
B. Having two unlocked versions of the same RuleSet
C. Locking a RuleSet that has rules currently checked out
D. Unlocking a RuleSet that was once locked
Answer: C

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NO.11 Given the following decision table:
Considering clipboard values:
.Country = 'US' .State='CA' .MonthsEmployed = 9
What result value will be returned? (Choose One)
A. 1
B. 2
C. 3
D. 5
E. 6
Answer: A

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NO.12 A business requirement is to attach a scanned document to work items. However, only a
select group of workers should be allowed to do so. Which attachment feature would you most
likely leverage to implement your solution? (Choose One)
A. Configure an attachment category
B. Enable attachment level security
C. Define a specific access group
D. Provide a role-based attachment security
Answer: A

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NO.13 Which of the following statements is most accurate regarding declarative rules? (Choose One)
A. Declarative rules run in a separate thread
B. Declarative rules can only be used for numeric computation
C. Declarative rules should only be used in pure business rules engine applications
D. Declarative rules improve developer productivity and reduce risk by making PRPC responsible for
executing the rules
Answer: D

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NO.14 The evaluate all rows feature of a decision table can be used to ________? (Choose One)
A. return multiple values to a declarative expression that calls it
B. return the value of the last row where all conditions are met
C. create a mechanism to calculate the sum of all matching rows
D. set the value of a specific property for all pages in a page list
Answer: C

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NO.15 What statements most accurately explains private check-outs? (Choose Two)
A. When checking in a private checked-out rule manual merging might be required
B. Use the check-out setting in the operator preferences to specify the preferred check-out method
(standard/private)
C. Private check-out is available if the rule is checked-out by someone else
D. Locking a RuleSet prevents private check-outs
E. Private check-out is only available for a user who has previously checked in the rule
Answer: A,C

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NO.1 Which of the following statements best characterize the relationship between a requirement engineer
and a stakeholder in the role of the tester.?
A. The requirement engineer delivers input for the work of the stakeholder
B. The output from the requirements engineer is managed by the stakeholder
C. The stakeholder delivers input for the requirements engineer
D. The stakeholder monitors the work of the requirements engineer
E. The work of the requirements engineer is not related to the role of the stakeholder
Answer: C

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NO.2 You are a project manager for a system that your company is creating for the military in the field of
logistics. A requirements engineer has been assigned to your project but does not have all the desirable
skills for this role. In respect to the attributes of the requirements engineer, which of the following
statements implies the greatest risk for the requirements engineering?
A. The requirements engineer is not familiar with the military ranks and so cannot deal adequately with
the hierarchical senilities.
B. The requirements engineer does not have detailed knowledge of the military norms and standards that
should be applied to the system.
C. The requirements engineer has no solid project management training
D. The requirements engineer is introverted and has no knowledge of requirements elicitation and
documentation
Answer: D

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NO.3 Which sentence best characterizes the term stakeholder ?
A. The external actors interacting with a system and technical interfaces to surrounding systems are
designated as stakeholders
B. Stakeholders are persons and organizations affected by the development and the of the system or of
the product
C. Stakeholders are special interest representatives who are responsible for the approval of the first
project phase
D. A stakeholder is responsible for the administration of the software development environment
Answer: B

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NO.4 You are employed as a requirements engineer in a company that develops control software for electric
motors. During your work it becomes increasingly evident that the developers are very well aware of the
necessary requirements. Even through the requirements are next documented in their entirely.
Nevertheless, you decide to document requirements systematically. Which two of the following arguments
justifies this step? (Choose two)
Documenting requirements systematically is important, because . . .
A. Implementation without documented requirements is not possible
B. Non-documented requirements are difficult to negotiate between the stakeholders
C. The coverage of the requirements by means of test cause cannot be checked
D. Documented requirements are also good requirements
Answer: C

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NO.5 In delimiting system and system context, a differentiation is made between the system boundary and
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requirements of the system to be deployed and which do not. (Choose two)
A. The context boundary separates the system from the system context
B. The system boundary and the context boundary define the system context
C. The system context includes all aspects that are not relevant to the requirements of the planned
system
D. Only the aspects within the system boundary must be taken into account in order to determine the
requirements of the system to be deployed
E. The selection of the system boundary establishes which aspects are converted by the system to be
deployed which be deployed as scope.
Answer: A,B

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