IIA-CIA-Part1試験無料問題集（775題）「IIA Essentials of Internal Auditing 認定」

出題：1

According to The IIA's Code of Ethics, which of the following statements is true?

A. When an internal auditor continues with an audit engagement, despite the audit client's claims that the work performed is unnecessary and redundant, he fails to demonstrate competency.

B. When an internal auditor limits the scope of the audit engagement after learning that management is hiding relevant information, he demonstrates integrity.

C. When an internal auditor disagrees with the treatment received by workers in the organization's foreign subsidiary and alters the audit program to highlight the issue, the fails to demonstrate objectivity.

D. When an internal auditor releases required information to a regulator, resulting in a significant loss through fines and penalties for the organization, he fails to add value.

正解：C 解答を投票する

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出題：2

Which of the following controls would most likely prevent fraud related to the overpayment of vendors?

A. Require the matching of a purchase order, receiving report, and invoice before payment.

B. Require supervisory review of all invoices and cash disbursements exceeding a stated threshold.

C. Require all invoices to be paid within 30 days by check only.

D. Require all checks to be signed by more than one person.

正解：A 解答を投票する

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出題：3

Which of the following is a primary benefit of implementing a governance risk management and compliance framework within an organization?

A. Automated risk management strategy tools

B. More effective interviews

C. Fewer internal audits

D. Reduced assurance costs

正解：D 解答を投票する

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出題：4

Which of the following actions best demonstrates an internal auditor exercising due professional care?

A. Testing an entire population, even when a sample would suffice

B. Using technology and data analysis techniques for efficiency

C. Enhancing knowledge, skills, and other competencies through professional development

D. Establishing audit objectives, performing audit tests, and implementing missing controls

正解：C 解答を投票する

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出題：5

Which of the following must be in existence as a precondition to developing an effective system of internal controls?

A. A monitoring process,

B. A strategic objective-setting process.

C. An information and communication process.

D. A risk assessment process.

正解：D 解答を投票する

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出題：6

Which of the following should be implemented to promote independence of the internal audit activity?

A. The internal audit charter is reviewed and updated annually

B. The chief audit executive reports functionally to the board

C. Internal auditors do not review an area where they previously worked

D. Management does not influence the consulting services provided by the internal audit activity

正解：B 解答を投票する

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出題：7

Which of the following is a detective control strategy against fraud?

A. Requiring employees to attend ethics training.

B. Performing a surprise audit

C. Implementing a control self-assessment.

D. Performing background checks on employees.

正解：B 解答を投票する

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出題：8

Who is responsible for setting the risk appetite?

A. Board of directors.

B. Chief risk officer.

C. Operations management.

D. External auditors.

正解：A 解答を投票する

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出題：9

Which of the following organizations has reached the most mature level of corporate social responsibility?

A. An organization that is able to provide goods and services society needs and thus maximizes profit to its owners.

B. An organization that is willing to make contributions not mandated by law or economics and expects no payback.

C. An organization that ensures compliance to legal frameworks of the countries in which it operates and sells its products.

D. An organization that requires its decision makers to act with equity, fairness, and respect for the rights of individuals.

正解：B 解答を投票する

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出題：10

An internal auditor is assessing fraud risks and creating a fraud risk matrix for a particular branch location.
Which of the following is most likely to be included in the matrix?

A. Risks and relevant mitigating controls.

B. Business processes and relevant fraud risks.

C. Opportunity, rationalization, and pressure to commit fraud.

D. Fraud scenarios and relevant risks.

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：11

An audit engagement required that an internal auditor, using available tools, test a transaction population for a period The auditor decided to test a sample of transactions rather than the full population.
Results of the audit were reported as satisfactory to management. Subsequent to the audit report, fraud was discovered in the area audited and was found to include transactions that were in the relevant transaction population not tested by the auditor. The auditor later disclosed that he decided to test a sample because it was representative of the population and facilitated quicker testing. Which of the following skills below, if improved, would most likely have prevented this situation?

A. Critical thinking.

B. Objectivity

C. Empathy.

D. Communication

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：12

Which of the following indicates that internal audit independence may be compromised?

A. Internal auditors assigned to the audit engagement did not have the knowledge, skills, and competencies needed to perform their responsibilities.

B. Material observations were intentionally left out of the audit report.

C. The internal auditor maintains a close personal relationship with operational management.

D. An internal auditor failed to apply professional skepticism while performing audit tests in an area overseen by an experienced, reputable manager

正解：B 解答を投票する

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出題：13

Which of the following is an advantage of using nongovernmental organization (NGO) members on an assurance team when auditing corporate social responsibility?

A. NGO members are licensed to audit corporate social responsibility.

B. NGO members are often more unbiased and objective

C. A report with a positive statement from an NGO member is deemed to be more credible. As opposed to auditors.

D. Typically less time is needed to train the NGO members on the audit process.

正解：C 解答を投票する

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出題：14

Which of the following should play a leading role in overseeing ihe ethical atmosphere of an organization?

A. Internal audit activity.

B. Board of directors.

C. Operating management.

D. Senior management.

正解：B 解答を投票する

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出題：15

Which of the following conditions classifies an engagement as a consulting service provided by the internal audit activity?

A. The internal audit engagement will involve providing an opinion on the effectiveness of controls.

B. he internal audit engagement involves only two parties: the internal auditor and the engagement client.

C. The internal auditor assigned to the engagement previously worked in the area under review and lacks objectivity.

D. The internal auditor assigned to the engagement was specifically requested by management of the area under review.

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

IIA-CIA-Part1試験無料問題集「IIA Essentials of Internal Auditing 認定」