2022年最新のIIA-CIA-Part1問題集PDFでIIA-CIA-Part1リアル試験問題解答
有効なIIA-CIA-Part1テスト解答とIIA IIA-CIA-Part1試験PDF問題を試そう
IIA IIA-CIA-Part1 認定試験の出題範囲：
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質問 72
Which of the following should be incorporated in a risk management policy?
I.Boundaries and limit structures. II.Requirements for reporting risk. III.Risk authorities.
- A. I and IIIonly
- B. I and IIonly
- C. I,II,and III.
- D. II and IIIonly
正解: C
質問 73
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 and 4 only
- B. 1,2,3,and 4
- C. 2 and 3 only
- D. 1,2,and 3 only
正解: D
質問 74
In which of the following scenarios would a customer service hotline receive a high volume of complaints regarding payments not being applied to customers' accounts?
- A. The customer service department is not forwarding complaints to the accounts receivable department.
- B. Invoices are not being mailed to customers.
- C. Employees are submitting fraudulent expense reports.
- D. An employee is tampering with customer checks.
正解: D
質問 75
Which aspect of the audit function would be most impacted by a lack of coordination between an organization's internal and external auditors?
- A. Effectiveness.
- B. Responsiveness.
- C. Efficiency.
- D. Timeliness.
正解: C
質問 76
An internal auditor is preparing a draft observation based on her assessment of an accounts payable process.
Which of the following is a process recommendation?
- A. Authorization policy for accounts payable was not followed for payments above $10, 000.
- B. Authorization policy requires two levels of approval for all payments above $10, 000.
- C. Because of non-compliance with authorization policy, inappropriate payments may be made for payments above $10, 000.
- D. The accounts payable authorization actions for all payments should be automated.
正解: D
解説:
Section: Volume D
質問 77
Which of the following is not an appropriate role for internal auditors after a disaster occurs?
- A. Assist in the identification of lessons learned from the disaster and the recovery operations.
- B. Monitor the effectiveness of the recovery and control of operations.
- C. Correct deficiencies of the entity's business continuity plan.
- D. Recommend future improvements to the entity's business continuity plan.
正解: C
質問 78
An internal auditor audited a department store's cash function. Which of the following actions would indicate a lack of due professional care by the auditor?
- A. A flowchart of the entire cash function was developed but only samples of transactions were tested.
- B. The auditor informed appropriate authorities within the organization about suspected wrongdoing but did not inform external authorities.
- C. Based on a well-designed system of internal controls over the cash function, the audit report assured senior management that no irregularities existed.
- D. The audit report included a well-supported recommendation for a reduction in staff even though such a reduction might adversely impact morale.
正解: C
解説:
Section: Volume C
Explanation/Reference:
質問 79
An internal auditor for a large bank is reviewing the collectability of a loan that is secured by real property. The best evidence of the loan's collectability would be:
- A. A recent independent appraisal of the value of the real property.
- B. The borrower's confirmation of the loan balance.
- C. A document showing the loan committee's approval of the loan.
- D. A properly completed and signed loan application form.
正解: A
解説:
Section: Volume C
質問 80
The chief audit executive needs to revise the internal audit activity's (IAA) charter. The revision must address the element of authority. Which of the following statements meets this requirement?
- A. The IAA shall be granted access to all records relevant to the performance of its duties.
- B. The IAA shall identify and assess all potential risks to the operations of the organization.
- C. The IAA shall deliver an initial report of its findings to the organization's board within 120 days of the beginning of the engagement.
- D. Following its assessment, the IAA shall recommend risk control processes and resource management strategies.
正解: A
質問 81
Which of the following would be an appropriate outcome of a quality assurance and improvement program in an internal audit activity?
- Modification of resources.
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Corrections to procedures. Changes in processes. Implementation of new technology.
- A. 2 and 4 only.
- B. 1, 2, 3, and 4.
- C. 3 and 4 only.
- D. 1, 2, and 3 only.
正解: B
質問 82
Internal auditors must exercise due professional care by considering which of the following?
1. Cost of assurance in relation to potential benefits.
2. Adequacy and effectiveness of governance, risk management, and control processes.
3. Management's competency level in the area being evaluated.
4. Probability of significant errors, fraud, or noncompliance.
- A. 1, 2, and 3 only
- B. 1, 2, and 4 only
- C. 2, 3, and 4 only
- D. 1 and 2 only
正解: B
質問 83
In selecting an instructional strategy for developing internal audit staff, a chief audit executive should first review the:
- A. Organization's objectives.
- B. Department's budget constraints.
- C. Internal auditors' personal development needs.
- D. Content of potential training courses.
正解: A
質問 84
According to IIA guidance, which of the following external groups is most likely to represent a liability risk, based on activities associated with the organization's corporate social responsibility program?
- A. Consumers.
- B. Activists.
- C. Suppliers.
- D. Investors.
正解: B
質問 85
During the planning phase of an audit of suspected overbilling on contracts for security services, an internal auditor should perform all of the following except:
- A. Prepare an engagement program.
- B. Interview an official of the security services company to determine the cause of recent increases in billings for services.
- C. Interview the manager who requested the audit engagement.
- D. Obtain a copy of the contract between the two organizations.
正解: B
質問 86
Which of the following policies exemplifies a control weakness in the approval and oversight of credit sales?
- A. The head of the sales department can authorize credit lines for large customers.
- B. The finance committee of the board of directors periodically reviews credit standards.
- C. Customers who fail to meet credit requirements must pay cash for shipments upon delivery.
- D. The credit department is responsible for approving shipments to all customers.
正解: A
解説:
Section: Volume D
質問 87
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