IIA-CIA-Part1試験無料問題集「IIA Internal Audit Fundamentals 認定」

A. If supported by assessment results, reporting provides assurance that internal auditors demonstrate conformance with the Code of Ethics

B. Following the reporting the board must give the internal audit activity five years to correct any deviations

C. A report, including the results of both internal and external assessments must be provided to the board annually

D. Internal assessments must be reported to the board at least every five years

A. The risk and control model should be developed individually by the auditor for use on individual audit projects within the planned engagement.

B. The risk and control model should be globally accepted by the profession.

C. The risk and control model should be strictly adhered to in performing the engagement.

D. The risk and control model should be tailored to the organization that will be the subject of the engagement.

A. Internal auditors cannot provide consulting services related to operations for which they had previous responsibilities.

B. The nature of consulting services to be performed by internal auditors must be defined in the internal audit charter

C. If internal auditors have potential impairments to objectivity related to the proposed consulting engagement, the engagement must be declined.

D. If internal auditors lack the knowledge, skills, or other competencies needed to perform the consulting engagement, the engagement can proceed with proper disclosures.

A. Use employee surveys to assess whether ethical programs are achieving desired outcomes.

B. Verify that a code of conduct and related policies exist and are communicated.

C. Compare the design of the organization ' s ethical programs with best practices.

D. Compare the cost of the ethical programs with the achieved outcomes.

A. The internal audit activity should avoid giving assurance regarding the accuracy of risk evaluations if safeguards have not been implemented.

B. The internal audit activity may coach management on risk response scenarios if safeguards have been implemented.

C. The internal audit activity is typically responsible for alerting operational management to emerging risks and changes in regulatory scenarios

D. The internal audit activity should not be responsible for developing the organization ' s risk management framework, even with appropriate safeguards.

A. Imposing risk management processes.

B. Coaching management in responding to risks.

C. Implementing risk responses on management ' s behalf.

D. Setting the risk appetite.

A. Chair should learn the current risk management system of the company.

B. Chair should learn the current organizational culture of the company.

C. Chair should gain an understanding of the needs of key stakeholders.

D. Chair should determine the appropriateness of the current strategic risks.

A. Risk appetite.

B. Risk tolerance.

C. Inherent risk.

D. Residual risk.

A. Implementation of biannual reporting to the board on the freedom of the internal audit function from undue influence from senior management.

B. Adoption of a collaborative initiative with the organization's human resources function to identify potential talent for the internal audit function.

C. Deployment of an electronic platform for disclosing potential impairments to the objectivity of individual internal auditors.

D. Introduction of a challenge that encourages internal auditors to volunteer with their respective professional bodies on advocacy.

A. To achieve and maintain sustainable development.

B. To enable Triple Bottom Line reporting capability.

C. To fulfill regulatory and compliance requirements.

D. To facilitate the conduct of risk assessment.

A. Perform reviews of personnel.

B. Validate the results of management ' s self-assessment.

C. Maintain rigorous and comprehensive documentation.

D. Obtain authorizations and signatures.

A. Disregard the complaints because the information isn ' t reliable and isn ' t sufficient to support engagement conclusions and results.

B. Consider the significance of the risks related to the complaints and develop appropriate assurance procedures in work programs.

C. Discuss management ' s needs and expectations related to including the complaints in the audit scope.

D. Disregard the complaints because using them would violate the confidentiality principle.

A. Pursuance of an internal audit certification.

B. Enrollment in internal audit practice webinars.

C. Involvement in a variety of audit assignments.

D. Attendance of internal audit workshops.