IIA-CFSA無料問題集「IIA Certified Financial Services Auditor」

質問 1

Policy holders of whole life insurance use the cash dividends in many ways as:

（A）To pay more term insurance

（B）To lower or vanish premium

（C）To purchase more insurance

（D）All of these

正解：D 解答を投票する

質問 2

The main objective/s of an audit of swaps is/are:

（A）To ascertain that swap transaction are properly recorded in accordance with their term

（B）All of these

（C）To determine the adequacy and effectiveness of controls relating to rate swap transactions

（D）To ensure that the company's financial statements and regulatory reports properly reflect in accordance with generally accepted accounting principles, the results of swap activity

正解：B 解答を投票する

質問 3

Time deposit transactions are recorded in:

（A）Reverse Repos

（B）Repos

（C）Computer-generated ledger sheets and customer pass books

（D）Computer-generated ledger sheets

正解：C 解答を投票する

質問 4

Which premium life insurance is flexible enough under which policy holder may change the death benefit from time to time?

（A）Universal life insurance

（B）Variable life insurance

（C）Straight life insurance

（D）Term life insurance

正解：A 解答を投票する

質問 5

CDs typically require a minimum deposit of at least ________ US, and often require at least ________ US.

（A）$1000, $10,000

（B）$500, $10,000

（C）$1000, $5000

（D）$500, $5000

正解：A 解答を投票する

質問 6

Derivatives can be:

（A）Exchange traded options

（B）Exchange traded securities

（C）Over-the-counter traded securities

（D）Either A or C

正解：D 解答を投票する

質問 7

Mutual funds provide an attractive investment choice because they generally offer the following feature/s:

（A）Affordability

（B）Professional Management

（C）Diversification

（D）All of these

正解：D 解答を投票する

質問 8

These are the most common type of municipal bonds and are backed by projected revenue streams from the infrastructure built by the bond. These revenues can be in the form of rental r user fees for facilities or even tolls for road improvements. What are these?

（A）Special tax bonds

（B）Revenue bonds

（C）Moral obligation bonds

（D）Doubled barreled bonds

正解：B 解答を投票する

質問 9

Auditors should be aware of the following control and monitoring activities typically associated with securities lending EXCEPT:

（A）Reviewing counterparties for credit worthiness and obtaining master trade agreements andcredit approval for counterparties before entering into stock-loan or stock-borrow transaction

（B）Establishing position and credit limits by counterparty

（C）Obtaining physical possession or control of all collateral

（D）Establishing transaction limits by counterparty

正解：B 解答を投票する

質問 10

Universal life policies are a form of permanent life insurance that has flexible premiums, flexible face amounts, and separate pricing for the three major pricing categories. Which of the following is/are out of those categories?

（A）Expenses associated with administering the policy

（B）Internet rate paid on the cash value

（C）All of these

（D）Mortality charges based on the insurer's risk classification

正解：C 解答を投票する

IIA-CFSA 無料問題集「IIA Certified Financial Services Auditor」

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