[2023年10月] ベストCertified Internal学習ガイドはIIA-CIA-Part1試験問題集
IIA-CIA-Part1認定ガイド問題と解答トレーニング
IIA-CIA-PART1（内部監査の必需品）認証試験は、世界中の内部監査人にとって重要な認定です。この試験は、内部監査人研究所（IIA）によって実施されます。これは、内部監査人に専門的な認定、教育、研究、およびガイダンスを提供するグローバルな組織です。 IIA-CIA-PART1認定試験は、内部監査人が、内部監査の基本原則と、その実践をサポートおよび強化する関連概念を必要な理解を深めることを保証します。
IIA-CIA-PART1認定試験は、内部監査でのキャリアを追求することに興味がある個人に最適です。この認定は、内部監査の本質的な原則と慣行を包括的に理解しています。これは、この分野でのキャリアを構築しようとする個人にとって不可欠です。この認定は、知識とスキルを向上させ、業界での信頼性を向上させようとしている内部監査人にも最適です。
質問 # 84
A chief audit executive (CAE) is concerned that the internal audit activity is not receiving adequate training and continuing education. Which of the following approaches should the CAE take?
- A. Create a formal development agreement with each individual staff auditor.
- B. Implement a uniform professional development plan for the internal audit activity.
- C. Require training and developmental activities that are sponsored by The HA.
- D. Require each internal auditor to obtain the same professional certifications.
正解：A
質問 # 85
Which of the following factors would cause an internal auditor to judge an account balance error to be material?
- A. The error pertains to an unverified transaction that is routine.
- B. The error involves an unusual transaction for the organization.
- C. The error concerns a data input function.
- D. The error involves a large percentage of net income.
正解：D
解説：
Section: Volume D
質問 # 86
The board requested the chief audit executive (CAE) to provide consulting services for a new systems implementation project Which of the following statements is true regarding this scenario?
- A. The CAE may manage the project risks on behalf of management in this particular situation
- B. The CAE should avoid giving assurance on risk management processes in this particular situation
- C. The CAE should avoid making decisions on risk responses within risk management processes.
- D. The CAE may only provide consulting and not assurance services in risk management processes
正解：B
質問 # 87
According to IIA guidance,which of the following are macro-level audit activities performed for an assurance engagement of the purchasing department?
1.Obtain and review all purchasing-related audit reports issued within the past year.
2.Meet with the quality assurance group to discuss its previous reports of any purchasing-related findings.
3.Review a memo written by the purchasing manager that outlines ongoing problems with the purchasing software.
4.Request a copy of the report from a purchasing audit conducted last year by an external service provider.
- A. 3 and 4.
- B. 2 and 4.
- C. 1 and 2.
- D. 1 and 3.
正解：C
質問 # 88
Which of the following controls within a spreadsheet would address the risk of logic errors?
1. The spreadsheet contains formulas that foot and cross-foot data.
2. The spreadsheet is locked to protect cell formulas from being inadvertently changed.
3. Spreadsheets are included in nightly backup processes.
4. Check-in and check-out software is used to manage version control.
- A. 1 and 3 only
- B. 1 and 2 only
- C. 3 and 4 only
- D. 2 and 4 only
正解：B
質問 # 89
An internal auditor assessed that the risk of steel theft at a plant is high. In response, the plant's management introduced a number of controls, including fences around the facility, a metal detector at the entrance, and monthly steel inventory counts. If the controls operate as intended, which of the following outcomes would the internal auditor hope to see?
- A. The inherent risk will be reduced to an acceptable level.
- B. The inherent risk will be mitigated to a level lower than the residual risk.
- C. The residual risk will be eliminated
- D. The residual risk will be reduced to an acceptable level.
正解：D
質問 # 90
Which of the following statements best describes the competency requirement for an auditor regarding fraud risks encountered in an engagement execution?
- A. The auditor should be able to have comparable competencies of a person whose primary responsibility is detecting and investigating fraud.
- B. The auditor must be able to have an appreciation of the fundamentals of fraud detection and investigation techniques.
- C. The auditor must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization.
- D. The auditor is not expected to have any competency requirement regarding fraud since the role of investigating and detecting fraud belongs to other functions in the organization.
正解：C
質問 # 91
An organization's accounts payable function improved its internal controls significantly after it received an unsatisfactory audit report.
When planning a follow-up audit of the function,what level of detection risk should be expected if the audit and sampling procedures used are unchanged from the prior audit?
- A. Detection risk is lower because control risk is higher.
- B. Detection risk is higher because control risk is lower.
- C. Detection risk is unchanged although control risk is lower.
- D. Detection risk is lower because control risk is lower.
正解：C
質問 # 92
The work papers for an audit of hazardous-materials handling and disposal at an engineering research facility provide evidence that the following procedures were performeD.
- Drums of hazardous waste not yet shipped off-site were inventoried. The physical count agreed with the company's inventory records. - A sample of hazardous-waste shipments received at the disposal site was compared to bills of lading and company records. No errors were detected. - The audit staff observed engineering personnel during the handling of hazardous materials. No company policy violations were noted.
The reconciliation of waste drums to the inventory records provides evidence that:
- A. Hazardous-waste materials were being disposed of as prescribed by company policy.
- B. All hazardous-waste drums in inventory were accounted for.
- C. The amount of hazardous materials being used was accurately recorded.
- D. Records of drums shipped to the waste disposal site were being maintained.
正解：B
質問 # 93
When developing the organization's first risk universe,which of the following would the chief audit executive be least likely to consider?
- A. The boundaries established to manage the amount of risk taken.
- B. The amount of risk that an organization is willing to seek or accept.
- C. The extent and degree of interdependency for identified key risks.
- D. The exposure to risks following management's risk responses.
正解：D
質問 # 94
According to IIA guidance, which of the following statements is true regarding the reporting of results from a quality assurance and improvement program review of the internal audit activity?
- A. The results are communicated upon completion to the board and management, but action plans for recommended improvements do not have to be reported.
- B. A report on the results of the assessment is issued upon completion, and progress on implementing recommended improvements must be reported monthly.
- C. The results are reported upon completion in confidence directly to the board, and management is advised only of the recommendations and improvement action plans.
- D. The results are shared with the board and management upon completion, and monitoring of recommended improvements must be reported at least annually.
正解：D
質問 # 95
Which of the following activities best reflects the scope and status of the internal audit activity as defined in the internal audit policy statement?
- A. The internal auditor reviews the physical access to merchandise during an inventory count.
- B. The audit manager conducts an internal quality assessment of the internal audit activity's adherence to the Standards.
- C. The audit manager refrains from assigning an auditor who was a former payroll clerk to conduct a payroll audit.
- D. The board approves the annual performance evaluation of the chief audit executive.
正解：A
解説：
Section: Volume E
質問 # 96
A government agency maintains a system of internal control, according to the COSO model, and has made a change to its employee performance reviews and rewards program. This change relates to which of the following components of COSO's internal control framework?
- A. Monitoring activities.
- B. Control activities.
- C. Control environment.
- D. Information and communication.
正解：C
質問 # 97
The manager of the payroll department requested a review of the payroll process, but only wants the engagement to include processes related to approval of time worked. What type of activity is this?
- A. Financial assurance engagement.
- B. Risk management consulting engagement.
- C. Operational consulting engagement.
- D. Compliance assurance engagement.
正解：D
質問 # 98
Internal audit is performing an engagement to determine whether there were indications of questionable bidding on a city s infrastructure project. As part of the engagement the internal audit activity became aware that certain firms tend to receive the contracts for large city projects. How should the internal audit activity proceed with the engagement and identify questionable bidding practices?
- A. Obtain at of the city s financial records to identify any firms that received payments for contracted goods and services.
- B. Obtain the city's contracting files to determine whether the city demonstrated efforts to solicit bids from various interested firms.
- C. Obtain the city s vendor listing to determine whether there was an adequate number of firms available to solicit bids for protects
- D. Obtain the city's official public meeting minutes to determine whether there were concerns about the contracting practices
正解：B
質問 # 99
According to IIA guidance, which of the following scenarios demonstrates an internal auditor exercising due professional care?
When auditing investments, the auditor identified instruments with which he was unfamiliar. He decided not to select that type of investment in his sample, as he did not have the knowledge needed to
- A. An auditor visited a plant that produces a significant portion of the organization's inventory. The day he arrived, the plant manager was out sick, so the auditor issued the report without interviewing the manager.
- B. An auditor was reviewing inventory counts conducted by the warehouse staff. One truck containing an immaterial amount of inventory was off-site and wasn't verified by the auditor.
- C. An auditor in charge needed to have testing completed by the end of the month, but was behind schedule. He identified a junior auditor to conduct the work for him on a complex area of the organization.
- D. perform a proper assessment.
正解：D
質問 # 100
According to The MA Global Internal Audit Competency Framework, which of the following areas of training would best assist the internal audit activity in improving its use of tools and techniques?
- A. Negotiation and conflict resolution.
- B. Ethics and fraud.
- C. Project management.
- D. Financial accounting.
正解：C
質問 # 101
While performing an internal audit engagement, an auditor reviews a flowchart of the organization's purchasing function. Which of the following internal control weaknesses would the auditor be able to identify in the chart?
- A. That authorization for payment of goods received has not been granted at the appropriate level.
- B. That supplier invoices are processed and paid before the goods are received.
- C. That purchasing policies have not been updated.
- D. That the organization is not taking advantage of quantity discounts available from its suppliers.
正解：B
質問 # 102
Which of the following internal control weaknesses would an auditor most likely detect while reviewing a flowchart that depicts the purchasing function of an organization?
- A. Payments to suppliers are made before goods are received.
- B. The organization is not taking advantage of quantity discounts available from its suppliers.
- C. Payments for goods received have not been authorized at the appropriate level.
- D. Purchasing policies have not been updated.
正解：A
質問 # 103
A major difference between enterprise risk management and traditional risk management lies in the narrow focus of traditional risk management on:
I. Property and liability risks.
II. Risks with insurance solutions.
III. Risks impacting organizational objectives.
- A. I, II, and III.
- B. II and III only
- C. I and III only
- D. I and II only
正解：D
質問 # 104
According to IIA guidance, which of the following is the primary reason the chief audit executive discusses the internal audit charter with senior management and the board?
- A. To provide information on existing internal audit planning, changes to the internal audit plan, and the rationale for the changes
- B. To provide an understanding of the Mission of Internal Audit and The IIA's mandatory guidance elements.
- C. To provide an update on the internal audit activity's quality of engagement supervision.
- D. To provide guidance and solicit feedback on managing the internal audit activity as expected by various stakeholders.
正解：A
質問 # 105
Which of the following would be included in quality assurance and improvement program (QAIP) reporting?
- A. Conformance of individual engagements with the Standards,
- B. Annual summaries of consulting and audit engagements.
- C. Descriptions of standardized work practices.
- D. Outcomes of internal audit key performance indicators.
正解：A
質問 # 106
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
解説：
Section: Volume B
Explanation/Reference:
質問 # 107
Which of the following describes a control weakness?
- A. Normal operational purchases fall in the range from $500 to $1,000 with two signatures required for purchases over $1,000.
- B. Prenumbered blank purchase orders are secured within the purchasing department.
- C. The purchasing agent invests in a publicly traded mutual fund that lists the stock of one of the company's suppliers in its portfolio.
- D. Purchasing procedures are well designed and are followed unless otherwise directed by the purchasing supervisor.
正解：D
質問 # 108
According to IIA guidance which of the following correctly describes the standard risk treatments outlined in the process element approach of the framework for risk management?
- A. Risk identification risk assessment application of controls risk acceptance
- B. Risk identification risk assessment risk avoidance risk monitoring
- C. Risk avoidance risk sharing application of controls, risk application.
- D. Risk avoidance risk identification application of controls risk acceptance.
正解：C
質問 # 109
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IIA-CIA-Part1試験、または内部監査の基礎として知られている試験は、内部監査士協会（IIA）によって実施される認定試験です。この試験は、内部監査の分野における受験者の知識とスキルを評価することを目的としています。これは、内部監査士のための世界的に認知された認定資格であるCIA（認定内部監査士）認定プログラムの最初のパートです。
ベストIIA IIA-CIA-Part1学習ガイドと問題集は2023年に更新されました：https://www.goshiken.com/IIA/IIA-CIA-Part1-mondaishu.html
IIA-CIA-Part1認定お試しPDF最新IIA-CIA-Part1問題集：https://drive.google.com/open?id=1oKkL2GctOKOS8IYYThcY1-bGfi_Y_eNh