IIA-CIA-Part1試験無料問題集（769題）「IIA Internal Audit Fundamentals 認定」

出題：1

Which of the following is a way to demonstrate an individual internal auditor ' s competency through continuing professional development?

A. Analyze internal audit client survey feedback following audits

B. Review training records for all internal auditors

C. Create different training budgets for each of the internal auditors

D. Define average training hours per auditor as a team performance measure

正解：B 解答を投票する

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出題：2

Which of the following is most likely to result in the impairment of independence for the internal audit activity?

A. The chief audit executive (CAE) has a dual reporting relationship within the organization.

B. The board is involved in decisions to hire or remove the CAE and in drafting and approving an internal audit charter.

C. The CAE performs an audit of a functional area that is also under the CAE ' s oversight.

D. The CAE has unrestricted access to information throughout the organization and to the board.

正解：C 解答を投票する

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出題：3

Which of the following is an example of an application control?

A. Employees in the data center must always wear identification badges

B. A two stage authentication process must be used to access customer information

C. Operating system updates must be installed within 48 hours.

D. System backup and recovery testing must be done monthly

正解：B 解答を投票する

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出題：4

Which of the following is an example of a risk avoidance strategy?

A. Insuring all fixed assets

B. Outsourcing the payroll function

C. Exiting a product line

D. Installing cameras in the mailroom

正解：C 解答を投票する

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出題：5

What would be the proper sequence of steps for an internal auditor to take in order to draw a conclusion on internal control effectiveness and adequacy after ascertaining the key controls?

A. Evaluate the controls for effectiveness and then assess the risks in the area.

B. Identify risks and then evaluate the controls for effectiveness.

C. Test the controls for effectiveness and then evaluate the adequacy of the controls.

D. Evaluate the adequacy of the controls and then test the controls for effectiveness.

正解：D 解答を投票する

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出題：6

The CEO has delegated several responsibilities to the internal audit activity. Which of the following directives should concern the chief audit executive the most?

A. Internal auditors shall perform risk-based engagements

B. Internal auditors shall perform organization wide risk assessments

C. Internal auditors shall perform engagement-level risk assessments

D. Internal auditors shall perform risk management activities.

正解：D 解答を投票する

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出題：7

An organization opened its warehouse to sell written-off surplus and outdated office furniture to the general public. Prices were negotiable, and customers could pay by cash, check, or credit card. Receipts were available upon request, and were issued by the inventory manager upon collection of payment. At the end of the day, the manager forwarded all of the funds he had collected to the finance department for deposit. Which of the following types of fraud is most likely to occur under these circumstances?

A. Bribery.

B. Asset misappropriation.

C. Skimming

D. Falsifying records.

正解：C 解答を投票する

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出題：8

How do assurance services and consulting services differ?

A. Assurance services are limited to financial events or actions, and consulting services are not limited in this way

B. Other employees in an organization can provide consulting services but only an internal audit activity can provide assurance services

C. Consulting services do not have to be included in the internal audit charter

D. There is less variety of consulting services that an internal audit activity might provide compared to assurance services

正解：B 解答を投票する

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出題：9

Operational management in the IT department has developed key performance indicator reports, which are reviewed in detail during monthly staff meetings. This activity is designed to prevent which of the following conditions?

A. Monitoring gap.

B. Communication failure.

C. Knowledge/skills gap,

D. Accountability/reward failure,

正解：B 解答を投票する

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出題：10

Who is held responsible for oversight of the organization ' s risk management framework?

A. Board of directors.

B. Operational management.

C. Internal auditors.

D. Head of risk management.

正解：A 解答を投票する

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出題：11

A technology company recently hired an entry-level internal auditor. To achieve conformance with the Standards, which of the following must the newly hired internal auditor possess?

A. At least one audit-related certification

B. IT audit expertise.

C. An understanding of fraud and fraud risk.

D. Industry-specific knowledge

正解：C 解答を投票する

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出題：12

The level of authority for the internal audit activity is granted by which of the following?

A. The IIA ' s Code of Ethics.

B. The internal audit charter.

C. The chief audit executive.

D. The International Professional Practices Framework.

正解：B 解答を投票する

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出題：13

Which of the following best describes the internal audit activity's responsibility within a risk and control framework?

A. The internal audit activity provides direction regarding internal controls implementation.

B. The internal audit activity implements the internal control framework and advises management regarding best practices.

C. The internal audit activity constitutes the first line of defense in effective risk management.

D. The internal audit activity verifies that management has met its responsibility for implementing effective controls.

正解：D 解答を投票する

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出題：14

Which of the following actions would be most effective to help an internal auditor determine how successful the organization has been in communicating the existence of its ethics hotline?

A. Benchmarking the average time to investigate hotline complaints.

B. Surveying employees to determine whether they are aware of the hotline.

C. Tracking the number of hotline allegations per total number of employees.

D. Reviewing the number of anonymous hotline allegations against employee complaints.

正解：B 解答を投票する

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出題：15

What is the primary purpose of The IIA ' s Code of Ethics?

A. Promote ethical culture within corporations and other business organizations

B. Communicate specific activities appropriate to the performance of internal auditing

C. Establish principles and expectations governing behavior of individuals and organizations in the conduct of internal auditing

D. Establish mandatory standards of competence for the practice of internal auditing

正解：C 解答を投票する

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