[完全版]2023年最新のGoShiken IIA-CIA-Part1のPDFで最近更新された問題です
IIA-CIA-Part1試験には保証が付きます。更新されたのは584問があります
IIA IIA-CIA-Part1 認定試験の出題範囲：
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質問 260
An internal auditor completed an audit of a bank's loan department and found all significant risks to be managed adequately through effective internal controls. Which of the following would be an appropriate conclusion to report to management?
- A. The inherent risk is lower than or equal to the risk tolerance.
- B. The inherent risk is higher than or equal to the risk tolerance.
- C. The residual risk is higher than or equal to the risk appetite.
- D. The residual risk is lower than or equal to the risk appetite.
正解: D
質問 261
Which of the following is the most significant disadvantage of using checklists to evaluate internal controls?
- A. They require yes/no responses to specific questions,not open-ended responses.
- B. They do not capture all controls that may exist.
- C. They are useful in assessing risk.
- D. They serve as a reminder of what controls should exist in a process.
正解: B
質問 262
In the annual audit of the financial statements of a company with high inherent risk and a very strong control system, the external auditor may be able to allow detection risk to rise because.
- A. The company's operations are very susceptible to misstatements.
- B. Whenever inherent risk is high, control risk is disregarded.
- C. Control risk has been assessed at a lower level.
- D. Audit risk has been reduced.
正解: C
質問 263
An internal auditor must determine which components of an organization's telecommunications may introduce the greatest risk. Which of the following tasks should the internal auditor complete first?
- A. Map the network software and hardware products into their respective layers.
- B. Ascertain the business purpose of the network.
- C. Review the open systems interconnect network model.
- D. Identify the network operating costs.
正解: B
質問 264
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 CEO at least annually.
- B. CAE reviews and approves the annual audit plan.
- C. CAE reports to the board regarding audit staff performance evaluation and compensation.
- D. CAE meets privately with The board at least annually.
正解: C
質問 265
Forty-five percent of an organization's customer payments are submitted online. Eight percent of online payments are rejected. Executive management decides to outsource its online payment services to a contractor that will assume 75 percent of the total value of rejected payments. The organization estimates
$1.25 million customer payments due during the contract period.
Which of the following represents the organization's residual risk for online customer payments due?
- A. $33, 750
- B. $25, 000
- C. $11, 250
- D. $45, 000
正解: C
解説:
Section: Volume F
質問 266
Which of the following is true of a horizontal flowchart as compared to a vertical flowchart?
- A. It provides more room for written descriptions that parallel the symbols.
- B. It brings into sharper focus the assignment of duties and independent checks on performance.
- C. It is usually longer.
- D. It does not provide as broad a picture at a glance.
正解: B
質問 267
Which of the following is a role of the board of directors in the governance process?
- A. Review and approve operational goals and objectives.
- B. Conduct periodic assessments of the organization's governance systems.
- C. Obtain assurance concerning the effectiveness of the organization's governance systems.
- D. Implement an effective system of internal controls to support the organization's governance systems.
正解: C
解説:
Section: Volume A
Explanation
質問 268
Fraud is most frequently detected by:
- A. Following up on analytical review of high-risk areas.
- B. Performing unannounced audits or reviews of programs or departments.
- C. Performing periodic reconciliations over cash and other assets.
- D. Following up on tips from employees or citizens.
正解: D
解説:
Section: Volume A
質問 269
According to IIA guidance, which of the following statements is correct concerning the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity (IAA)?
- A. The competencies of external service providers must be assessed by the chief audit executive before the IAA can use external service providers' work.
- B. The IAA must collectively possess the knowledge, skills, and competencies needed to perform all engagements.
- C. The IAA must not decline any engagement based solely on a lack the necessary knowledge, skills, and competencies to perform it.
- D. Each internal auditor in the IAA must possess the competencies required to detect and investigate fraudulent transactions.
正解: A
質問 270
An assurance mapping exercise helps an organization do which of the following?
Provide assurance to stakeholders that risks are managed and reported, and regulatory and legal obligations are met.
Fulfill best practices in the industry.
Identify and address any gaps in the risk management process.
Identify fraud.
- A. 2 and 3.
- B. 1 and 4.
- C. 3 and 4.
- D. 1 and 3.
正解: D
質問 271
Which source of audit evidence would provide the least value in flowcharting an organization's purchasing process?
- A. A review of the purchasing policies and procedures manual.
- B. An interview with the purchasing supervisor.
- C. A review of a sample of purchase orders which were completed during the last month.
- D. A walk-through of the process with a member of the purchasing staff.
正解: C
質問 272
Which of the following is not a benefit of using information technology in solving audit problems?
- A. It improves the timeliness of the audit engagement.
- B. It improves the auditor's judgment.
- C. It helps reduce audit risk.
- D. It increases audit opportunities.
正解: B
質問 273
Which of the following would an internal auditor expect to find within an organization's internal control framework?
- A. The risk appetite related to establishing and approving process
- B. A compliance risk mitigation strategy to be implemented by the compliance function.
- C. A statement of the organization s values, reflecting its attitude toward risk
- D. Details of how each group from the Three Lines Model fits into the risk management strategy.
正解: C
質問 274
In which of the following circumstances would an internal auditor not need to search for other signs of fraud?
- A. The organization has an unusually high increase in costs.
- B. Management institutes a policy of paying vendors promptly in order to avoid incurring penalty charges.
- C. One of the employees seems to have had a dramatic increase in their standard of living.
- D. There are several substantial weaknesses with the internal control structure.
正解: B
解説:
Section: Volume D
質問 275
Which of the following would most likley be considered a red flag for fraud?
- A. An employee with significant personal debt is in charge of handling large wire transfers for the organization.
- B. An employee in charge of payroll disbursements has rotated these duties with several colleagues.
- C. An organization lacks a whistleblower hotline for reporting suspicious activity.
- D. A senior manager has been delegating the authority to sign-off on small dollar amount purchases to a subordinate.
正解: A
質問 276
Due to urgent requests from management, a busy internal audit activity finds that it can no longer meet all of its commitments contained in the annual audit plan. The best course of action for the chief audit executive to take would be to:
- A. Advise senior management and request that they reconsider these additional requests using more rigorous risk assessment and prioritization factors.
- B. Advise the board and senior management and request a reassessment of the plan.
- C. Continue with the plan and seek opportunities to adjust priorities and reallocate resources.
- D. Advise the board immediately and seek their support for additional resources to meet the needs of the plan.
正解: B
質問 277
Which of the following is true regarding the stakeholder theory of corporate social responsibility?
- A. An organization has a fiduciary duty to put shareholders' needs first
- B. Employees are the organization's best assets and primary responsibility
- C. Customers' needs are the primary responsibility of the organization
- D. Competitors are considered stakeholders of the organization
正解: A
質問 278
According to IIA guidance, which of the following are considerations of due professional care when an internal auditor conducts a formal consulting engagement?
1. The complexity of the work required.
2. The needs and expectations of the client.
3. The potential value of the engagement compared to the effort.
4. Information regarding assumptions and procedures to be employed.
- A. 1, 2, 3, and 4
- B. 1, 2, and 3 only
- C. 2 and 3 only
- D. 1 and 4 only
正解: B
質問 279
According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?
- A. Internal auditors shall respect and contribute to legitimate and ethical objectives of the organization.
- B. Internal auditors shall be prudent in the use and protection of information acquired in the course of their duties.
- C. Internal auditors shall continually improve their proficiency and effectiveness and quality of their services.
- D. Internal auditors shall not accept anything that may impair or be presumed to impair their professional judgment.
正解: D
質問 280
Which of the following activities most significantly increases the risk that a bank will make poor-quality loans to its customers?
- A. Fees paid by the borrower at the time of the loan may not be deposited in a timely manner.
- B. The bank's loan documentation may not meet the government's disclosure requirements.
- C. Loan officers may override the lending criteria established by senior management.
- D. Borrowers may not sign all required mortgage loan documentation.
正解: C
解説:
Section: Volume A
質問 281
Which of the following methods is not valid for completing continuing professional education hours?
- A. Publishing an article on the organization's internal audit department.
- B. Completing all audit engagements in accordance with the Standards.
- C. Attending technical session meetings held by state auditing organizations.
- D. Participating in a formal in-house training program.
正解: B
質問 282
An organization invests its savings in a volatile stock with the potential for high gains rather than a mutual fund with a lower expected return and lower volatility. This best describes which of the following risk concepts?
- A. Risk tolerance.
- B. Risk identification.
- C. Risk capacity.
- D. Risk appetite.
正解: A
質問 283
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