リアルIIA-CIA-Part1問題集でIIA正確な解答2022年最新版を試そう
Certified Internal IIA-CIA-Part1試験練習問題集
IIA IIA-CIA-Part1 認定試験の出題範囲：
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質問 83
According to the International Professional Practices Framework, which of the following are allowable activities for an internal auditor?
1. Advocating the establishment of a risk management function.
2. Identifying and evaluating significant risk exposures during audit engagements.
3. Developing a risk response for the organization if there is no chief risk officer.
4. Benchmarking risk management activities with other organizations.
5. Documenting risk mitigation strategies and techniques.
- A. 4 and 5 only.
- B. 1.2, and 3 only.
- C. 1.2. 4. and 5 only.
- D. 2. 3. 4. and 5 only.
正解: C
質問 84
While conducting fieldwork, an internal auditor decides to utilize standard operating procedure (SOP) questionnaires to gather information about a human resources department. Which of the following is an advantage of this method?
- A. SOP questionnaires are the most comprehensive technique for data gathering in fieldwork.
- B. SOP questionnaires verify that a department is efficient and effective.
- C. SOP questionnaires are useful in identifying discrepancies and educating clients.
- D. SOP questionnaires generally do not need to be cleared by management of the audited department.
正解: C
質問 85
Which of the following controls would most likely prevent the input of an unreasonable number of labor hours into a costing system?
- A. Programmed limit tests of input fields.
- B. Consistency checks of data in input fields.
- C. Recalculation tests during processing.
- D. Reconciliation of input control totals.
正解: A
質問 86
Which of the following factors have the greatest influence on the independence of the internal audit activity?
- A. Rotational assignments and familiarity of the internal audit activity.
- B. Quality assessments and cultural biases of the internal audit activity.
- C. Organizational positioning and scope control of the internal audit activity.
- D. Employee incentives and self review of the internal audit activity.
正解: C
質問 87
Which of the following best ensures the independence of the internal audit activity?
1.The CEO and audit committee review and endorse any changes to the approved audit plan on an annual basis.
2.The audit committee reviews the performance of the chief audit executive (CAE) periodically.
3.The internal audit charter requires the CAE to report functionally to the audit committee.
- A. 1 and 2 only
- B. 1,2,and 3
- C. 3 only
- D. 2 and 3 only
正解: D
質問 88
Which of the following is a benefit from reduced testing during a particular phase of an audit engagement?
- A. The level of planned audit risk is lowered.
- B. Additional audit hours are available for pursuing other engagement objectives.
- C. There is less concern about assessing inherent risk.
- D. The size of the internal audit activity can be reduced.
正解: B
解説:
Section: Volume A
質問 89
According to IIA guidance, which of the following practices by the chief audit executive (CAE) best enhances the organizational independence of the internal audit activity?
- A. CAE meets privately with The board at least annually.
- B. CAE reports to the board regarding audit staff performance evaluation and compensation.
- C. CAE reviews and approves the annual audit plan.
- D. CAE meets privately with The CEO at least annually.
正解: B
質問 90
A company has established its environmental audit activity as part of its legal department rather than part of its internal audit activity, which reports to the audit committee. The board has requested that the chief audit executive (CAE) provide an annual opinion on whether environmental risks are being properly addressed. In these circumstances, the CAE should recommend to the audit committee that the internal audit activity:
- A. Periodically carry out a quality assessment of the environmental audit activity.
- B. Discuss with the environmental auditors the results of their reviews.
- C. Include a review of environmental issues in some internal audit engagements.
- D. Review the recommendations in all environmental audit reports.
正解: A
質問 91
During a review of data center physical security and environmental controls, an auditor should ensure that:
I. Visitors are accompanied by authorized personnel at all times.
II. Only developers and operators have access to the data center.
III. Fire suppression equipment is tested periodically.
IV. Fire and water detectors have been installed.
- A. II and IV only
- B. I, III, and IV only
- C. II, III, and IV only
- D. I and III only
正解: B
解説:
Section: Volume B
質問 92
According to IIA guidance, which of the following best describes internal auditors' responsibility regarding fraud?
- A. Internal auditors should take a leading role in investigating all fraud-related cases.
- B. Internal auditors must have sufficient knowledge to evaluate the risk of fraud.
- C. Internal auditors should report all fraud cases to law enforcement agents, in accordance with the Code of Ethics.
- D. Internal auditors are responsible for ensuring that fraud does not occur.
正解: B
質問 93
Why is the concept of residual risk important?
- A. Because the risk that remains after control design and implementation needs to be acceptable to senior management.
- B. Because residual risk is all of the risk that remains after controls are established.
- C. Because residual risk is difficult to measure.
- D. Because the cost-benefit analysis supporting control design is part of the measure of residual risk.
正解: A
質問 94
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Which of the following are acceptable resources for a chief audit executive to use when developing a staffing plan?
Co-sourcing arrangements.
Employees from other areas of the organization.
The organization's external auditors.
The organization's audit committee members.
- A. 1 only.
- B. 2 and 3 only.
- C. 1, 2, and 4 only.
- D. 1 and 2 only.
正解: D
質問 95
Which of the following should be the primary objective of an audit of an entity's business continuity plan?
- A. Delegation of responsibilities for the plan.
- B. Cost of testing and updating the plan.
- C. Efficiency of the planning procedures.
- D. Relationship of the plan to risk exposures.
正解: D
質問 96
Which of the following is a component of the internal audit value proposition endorsed by IIA guidance?
- A. Competency.
- B. Integrity.
- C. Independence.
- D. Insight.
正解: D
質問 97
An internal auditor is planning an audit of an organization where temporary employees are suspected of receiving pay for hours they have not worked. Which of the following tasks should not be performed at this stage in the audit?
- A. Interviewing shift supervisors about their employees' attendance.
- B. Interviewing the manager who requested the audit engagement.
- C. Obtaining a copy of the contract between the organizations and the temporary employment agency.
- D. Preparing an engagement program.
正解: A
質問 98
Which of the following are components of the COSO enterprise risk management framework?
1. Objective setting.
2. External environment.
3. Data collection.
4. Control activities.
- A. 1 and 3 only
- B. 2 and 3 only
- C. 1 and 4 only
- D. 2 and 4 only
正解: C
解説:
Section: Volume E
質問 99
Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?
- A. Governance, risk, and control.
- B. Internal audit delivery.
- C. Performance management.
- D. Business acumen.
正解: C
質問 100
A major corporation is considering significant organizational changes. Which of the following groups would not be responsible for implementing these changes?
- A. Outside consultants.
- B. Common stockholders.
- C. Senior management.
- D. Employees.
正解: B
質問 101
The primary objective of risk-based auditing is to assess the:
- A. Adequacy of controls.
- B. Compliance with controls.
- C. Economy of controls.
- D. Efficiency of controls.
正解: A
質問 102
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