[2023年11月]更新のIIA-CIA-Part1試験問題集、無料サンプル365日更新
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試験は、世界中の内部監査人のための主要な専門組織である内部監査人協会（IIA）によって実施されます。IIA-CIA-Part1試験は、認定内部監査人（CIA）になるための3つの認定プログラムの最初の部分であり、候補者が準備するために設計されています。
質問 # 120
According to the International Professional Practices Framework, risk is:
I. Defined as the negative effect of events that are expected to occur.
II. Measured in terms of consequences.
III. Measured in terms of likelihood.
- A. I, II, and III.
- B. I and II only
- C. II and III only
- D. I only
正解：C
質問 # 121
Internal auditors exercise judgment about the type and amount of information to be collected. The primary purpose of this judgment is to:
- A. Minimize the cost of the audit engagement.
- B. Provide a sound basis for audit observations and recommendations.
- C. Comply with the Standards.
- D. Eliminate the risk of drawing incorrect conclusions.
正解：B
質問 # 122
Organizations that use a highly structured command-and-control management approach are at greater risk of:
- A. Negative consequences that result from lower-level staff's unwillingness to confront errors by superiors.
- B. Waste and abuse of organizational resources resulting from management override of controls.
- C. Erosion of staff morale due to perceptions of ineffective leadership.
- D. Delayed response due to the inability to reach consensus among decision makers.
正解：A
解説：
Section: Volume A
質問 # 123
According to the Standards, which of the following is not a consideration when exercising due professional care for an assurance engagement?
- A. The cost of providing the assurance services in relation to potential benefits.
- B. The extent of assurance services necessary to ensure that all risks are identified.
- C. The relative complexity, materiality, or significance of matters to which assurance procedures are applied.
- D. The probability of significant errors, irregularities or instances of noncompliance.
正解：B
質問 # 124
Which of the following drivers of fraud is directly controllable by an organization?
- A. Pressure
- B. Incentive
- C. Rationalization
- D. Opportunity
正解：D
質問 # 125
A member of the IT department transfers to the internal audit department. A few months after transferring, the new auditor volunteers to assist in an assurance engagement for the IT department. According to the Standards, how should the chief audit executive respond?
- A. Accept the offer because the internal auditor maintains an independent mental attitude and is therefore objective.
- B. Decline the offer because the internal auditor subordinated professional judgment, and objectivity is therefore impaired.
- C. Decline the offer because the internal auditor recently transferred from the IT department.
- D. Accept the offer because the internal audit charter grants the internal auditor authority to maintain objectivity.
正解：C
質問 # 126
Which of the following is the best method for testing the accuracy of a computer program's calculation of shipping charges?
- A. Use either test data or parallel simulation to test the computer program.
- B. Select transactions from invoices with shipping charges using discovery sampling.
- C. Use generalized audit software to select a monetary-unit sample of invoices that have been billed to customers.
- D. Select transactions from invoices with shipping charges using difference estimation.
正解：A
質問 # 127
Following a quality assurance review of a small internal audit activity, the external reviewer and the chief audit executive (CAE) cannot agree on the importance of several deficiencies noted during the review. Which of the following would be the most appropriate next step for the reviewer to take?
- A. Request arbitration from the audit committee to resolve discrepancies prior to issuing the final report
- B. Issue the report, noting the deficiencies with comments that address the areas of disagreement.
- C. Issue the report to senior management, noting the deficiencies for immediate resolution.
- D. Remove the areas of disagreement from the scope of the engagement and seek informal compromises with the CAE.
正解：A
質問 # 128
With regard to external assessments of an internal audit activity (IAA), which of the
following is the chief audit executive required to discuss with the board?
- A. The need for an external assessment more frequently than once every five years, and the simplest method for the external reviewer to join the IAA's organization.
- B. External reviewer conflicts of interest, and the need for an external assessment more frequently than once every five years.
- C. External reviewer conflicts of interest, and the timeline of the external assessment.
- D. The simplest way for the external reviewer to join the IAA's organization, and the timeline of the external assessment.
正解：B
質問 # 129
A high-volume retailer of consumer goods has used point-of-sale data to record sales and update inventory records for several years. When price changes are scheduled, corporate headquarters downloads a price change file to a computer server system at each store. Each store's assistant manager is responsible for checking the server for downloads and running the program that updates the store's price file at the authorized price update time. In comparison with having headquarters initiate the price update centrally, this approach to price updating will most likely:
- A. Increase the risk that customers will be undercharged consistently for sales items.
- B. Decrease the risk that customers will be undercharged consistently for sales items.
- C. Decrease the risk that item prices will sometimes be inaccurate.
- D. Increase the risk that item prices will sometimes be inaccurate.
正解：D
解説：
Section: Volume A
質問 # 130
Which of the following is least likely to enhance the independence of an internal audit activity?
- A. The existence of a formal written charter for the internal audit activity.
- B. A direct reporting relationship to the audit committee.
- C. Adherence to the organization's position classification structure.
- D. Submission of an annual internal audit work plan to the audit committee.
正解：C
質問 # 131
According to IIA guidance, which of the following training methods is considered most effective in assisting new entry-level internal auditors in achieving competence with internal audit practices in the workplace?
- A. Pursuance of an internal audit certification.
- B. Enrollment in internal audit practice webinars.
- C. Attendance of internal audit workshops.
- D. Involvement in a variety of audit assignments.
正解：D
質問 # 132
Upon completion of an external assessment as part of the quality assurance and improvement program (QAIP), the chief audit executive (CAE) reported the results to senior management and the board The CAE included the following elements in the report
- Qualifications and independence of me external assessment team
- Conclusions of assessors
- Corrective action plans
How should the CAE improve the aforementioned approach to reporting the resets of QAIP?
- A. The report can be streamlined by removing unnecessary information such as the qualifications and me independence of external assessors
- B. Senior management should be excluded from the reporting as the QAiP results must be communicated to re board only
- C. The report should indicate that the external assessment must be performed at least once every five years
- D. The results must be snared with the external a auditors as well, so they can determine the extent to which they can rely on me work of the internal audit activity
正解：C
質問 # 133
An internal audit activity's work schedule should always provide sufficient information to the audit committee to enable it to determine whether the proposed engagements:
- A. Are likely to detect control deficiencies.
- B. Include sufficient fraud awareness.
- C. Will likely result in the detection of any major risk exposures.
- D. Support the organization's objectives.
正解：D
解説：
Section: Volume B
質問 # 134
In order to exercise due professional care as defined in the International Professional Practices Framework, an internal auditor shoulD.
I.Consider the probability of significant noncompliance in each audit engagement.
II.
Perform assurance procedures with sufficient care to ensure that all risks are identified.
III.
Weigh the cost of assurance against the benefits.
- A. I, II, and III.
- B. II and III only.
- C. I and II only.
- D. I and III only.
正解：D
質問 # 135
An employee who recently transferred into the internal audit activity has been assigned to audit the accounts payable system.
Which function,if previously performed by the auditor,would represent a conflict of interest?
- A. Monitoring the allowance for doubtful accounts.
- B. Signing timekeeping cards for subordinates.
- C. Writing procedures for the handling of duplicate payments.
- D. Reviewing shipping documents for accuracy.
正解：C
質問 # 136
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