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IIA-CIA-Part1のPDF解答で完璧な予見IIA-CIA-Part1練習試験問題
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。
IIA-CIA-PART1試験の対象となるには、候補者は、内部監査または関連分野で最低2年間の実務経験を持たなければなりません。試験は125の複数選択の質問で構成されており、2時間半以内に完了する必要があります。ガバナンスとリスク管理、組織構造とビジネスプロセス、コミュニケーション、管理とリーダーシップの原則、ITとビジネスの継続性、財務管理など、6つのドメインをカバーしています。内部監査試験の必需品に合格すると、候補者は内部監査でキャリアを前進させ、組織内でより挑戦的な役割を引き受けることができます。
質問 # 372
Which of the following is the primary advantage of using a computer assisted audit technique (CAAT) to provide a higher level of assurance?
- A. CAATs can examine the whole of population of transactions, rather than a sample, in order to identify exceptions and trends.
- B. CAATs can select an appropriate sample size for testing and thus provide higher level of assurance.
- C. CAATs can process the results faster and thus give a higher level of assurance.
- D. CAATs are more objective than the traditional methods in interpreting the results.
正解：A
質問 # 373
Which of the following would have the least impact (either positive or negative) on an assessment of a department's control environment?
- A. Audit tests designed to verify compliance with control procedures detected a general failure to follow standard procedures for transaction authorization.
- B. Many department functions were duplicated or verified by other department employees as part of the department's normal procedures.
- C. The department managed long-term investments, including investment in derivatives and other financial instruments, to maximize return.
- D. The department manager sets a tone of honesty and integrity in all business dealings and this tone is emulated by department personnel.
正解：C
質問 # 374
Which is the least effective form of risk management?
- A. People-based detective control.
- B. Systems-based preventive control.
- C. Systems-based detective control.
- D. People-based preventive control.
正解：A
解説：
Section: Volume A
質問 # 375
According to IIA guidance, which of the following is an appropriate role for the internal audit activity?
- A. Implementing risk responses on management's behalf.
- B. Setting the risk appetite.
- C. Coaching management in responding to risks.
- D. Imposing risk management processes.
正解：C
解説：
According to IIA guidance, an appropriate role for the internal audit activity includes coaching management in responding to risks. This involves providing advice, facilitating workshops, and sharing best practices to help management identify, assess, and mitigate risks effectively. Internal auditors can offer insights and recommendations based on their evaluations but should not take on management responsibilities.
Implementing risk responses on management's behalf (B), imposing risk management processes (C), and setting the risk appetite (D) are not appropriate roles for internal auditors, as these activities fall within the purview of management. The internal audit function should maintain its independence and objectivity while supporting and enhancing the organization's risk management efforts.
IIA Position Paper: The Role of Internal Auditing in Enterprise-Wide Risk Management IIA Standard 2120: Risk Management
質問 # 376
The manager for an organization's accounts payable department resigned her post in that capacity. Three months later, she was recruited to the internal audit activity and has been working with the audit team for the last eight months. Which of the following assignments would the newly hired internal auditor be able to execute without any impairments to independence or objectivity?
- A. A review of the employees' sports club finances, which are overseen by the chief audit executive.
- B. An assurance review for a sales program on which she previously provided consultation.
- C. A consulting engagement related to a new accounts payable optimization initiative.
- D. An operations audit of the accounts payable department.
正解：A
質問 # 377
Which of the following statements is true with regard to the quality assurance and improvement program (QAIP)?
- A. As the head of the organization, the CEO selects and appoints the external quality assessment team to perform the QAIP reviews.
- B. Minutes of meetings held with senior management and the board to discuss the scope and frequency of internal and external assessments support the QAIP reporting requirement.
- C. The chief audit executive determines the scope and frequency of both internal and external quality assessments based on the availability and capacity of resources in accordance with the annual internal audit plan.
- D. The internal audit activity needs to assess whether each engagement on the annual internal audit plan is conducted in conformance with the Standards.
正解：D
質問 # 378
Which of the following techniques would best assist an internal auditor in evaluating the efficiency of a wholesale grocery distributor`s process to fill and package orders for shipping?
- A. A Bedford analysis of orders filled to average delivery times.
- B. Decision trees rating actual performance against requirements.
- C. Queuing theory to assess potential bottlenecks in the process.
- D. A program evaluation and review technique chart.
正解：C
解説：
Section: Volume E
質問 # 379
Which of the following is the best example of a risk appetite statement concerning an investment portfolio?
- A. We will request CEO approval for investments greater than S20 million and board approval for investments greater than $50 million.
- B. We will report to the risk committee all credit losses greater than S10 million and all market value losses greater than S20 million.
- C. We have a moderate tolerance for investment earnings volatility with a target value at risk of S50 million.
- D. We will hedge 95 percent of our U S. currency exposure and 100 percent of our European currency exposure.
正解：C
解説：
The best example of a risk appetite statement concerning an investment portfolio is one that explicitly states a tolerance level for investment earnings volatility, such as "We have a moderate tolerance for investment earnings volatility with a target value at risk of $50 million." This statement directly addresses the organization's willingness to accept risk and quantifies it, which is characteristic of effective risk appetite statements.References: IIA best practices on defining risk appetite, which recommend quantifying risk tolerance in financial terms to guide strategic decision-making.
質問 # 380
In order to provide the most useful information for an organization's risk management decisions, which of the following should be assessed?
- A. Risk levels of current and future events, their effect on the achievement of the organization's objectives, and their underlying causes.
- B. Risk levels of current and future events, their impact on the organization's mission, and the potential for the elimination of existing risk factors.
- C. Inherent and control risks and their impact on the extent of financial misstatements.
- D. Risk levels for future events based on the degree of uncertainty of those events and their cost of mitigation.
正解：A
質問 # 381
Which of the following would be the most effective action for an internal audit activity to take in order to assist in improving an organization's ethical climate?
I. Review formal and informal processes within the organization that could promote unethical behavior.
II. Conduct surveys of employees, suppliers, and customers regarding ethics.
III. Assess the employees' knowledge of and compliance with the organization's code of conduct.
- A. I only
- B. I, II, and III.
- C. I and II only
- D. II and III only
正解：B
解説：
Section: Volume B
Explanation/Reference:
質問 # 382
Which of the following scenarios would most likely impair the independence of an internal audit activity?
- A. The internal audit budget is reduced by management requiring the removal of all lT-related engagements from the audit plan
- B. A relative of an internal audit team member works m a department being reviewed
- C. The operating effectiveness of a control is reported as 'satisfactory." because no concerns were identified during planning
- D. An audit manager removes a finding from the draft report due to disagreements with the chief financial officer
正解：A
質問 # 383
The board of directors of a global organization has found an increased number of reported cases of unethical practices since last year. To assist the board in gaining a better understanding of the degree of ethics awareness within the organization, which of the following actions should be undertaken?
- A. Offer in-house ethics-related training seminars for employees to attend.
- B. Reaffirm the importance of the organization's code of ethics to all employees.
- C. Conduct an organizationwide employee survey on ethical practices
- D. Request the internal audit activity to perform an ethics-related assurance engagement.
正解：D
解説：
To assist the board in gaining a better understanding of the degree of ethics awareness within the organization, the most appropriate action would be to request the internal audit activity to perform an ethics-related assurance engagement. This type of engagement would directly assess the organization's ethical culture and practices, providing the board with a detailed and objective evaluation of ethics awareness and related issues throughout the organization.References: IIA's guidance on the role of internal auditing in organizational ethics.
質問 # 384
In which of the following situations may the internal audit activity report conformance with the Standards?
- A. The internal audit activity has been in existence fewer than five years, but periodic self-assessments were conducted.
- B. An internal audit activity has been in existence at least five years and has not completed an external assessment,
- C. The internal audit activity prepared an internal audit plan that was not risk-based.
- D. An internal auditor was assigned to an audit engagement but did not meet individual objectivity requirements.
正解：A
質問 # 385
Which of the following statements is true regarding the internal audit activity's quality assurance and improvement program (QAIP)?
- A. An internal assessment must be performed at least once every five years.
- B. Internal assessments must be performed by the chief audit executive.
- C. Results of ongoing monitoring must be validated annually by an independent external assessor.
- D. It Is permissible to share the results of the QAIP with the organization's external auditors.
正解：D
解説：
The Internal Audit Activity's Quality Assurance and Improvement Program (QAIP) aims to ensure that the internal audit activities are carried out to the highest standards of quality and comply with the defined audit standards and practices. Sharing the results of the QAIP with the organization's external auditors is permissible and can enhance the understanding and reliance on audit processes. It aids in external audit planning and may contribute to more effective and streamlined audit practices across both internal and external teams.References: Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)
質問 # 386
When planning the work program for an assurance engagement, an internal auditor should first review the department's business objectives and then:
- A. Review controls.
- B. Determine scope.
- C. Identify risks.
- D. Evaluate vulnerabilities.
正解：C
解説：
Section: Volume B
質問 # 387
Which of the following demonstrates that the internal audit activity exercises due professional care?
- A. A self-assessment is conducted through the quality assurance and improvement program every five years
- B. The chief audit executive reports functionally to the board
- C. Supervisors provide feedback to internal auditors after workpapers are reviewed
- D. Internal auditors are required to give absolute assurance of regulatory compliance
正解：C
質問 # 388
Which of the following actions by a chief audit executive would be most effective in preventing fraud?
- A. Train the internal audit staff in identifying fraud indicators.
- B. Submit an annual report to the board on all fraud that has been detected.
- C. Ensure that the board is aware of all fraud that has been identified or reported.
- D. Review the adequacy of all policies that describe prohibited activities.
正解：D
解説：
Section: Volume B
質問 # 389
According to The IIA's Code of Ethics, which of the following is true?
- A. Confidentiality requires that auditors be prudent in the use and protection of client information.
- B. Integrity requires that auditors perform internal audit services in accordance with the Standards.
- C. Confidentiality requires that auditors disclose all material facts known to them.
- D. Objectivity requires that auditors perform their work with honesty, diligence, and responsibility.
正解：A
質問 # 390
According to IIA guidance, which of the following statements is true?
- A. Control process risks are found at multiple layers of the IT environment.
- B. Risks in IT processes are best mitigated by individual controls.
- C. IT risks and related controls are operational and best identified using a bottom-up approach.
- D. The overall focus of the framework is on significant controls in all critical IT applications.
正解：A
解説：
Section: Volume E
質問 # 391
According to the 11A Code of Ethics, which of the following is required with regard to communicating results?
- A. The internal auditor should disclose all material information obtained by the date of the final engagement communication.
- B. The internal auditor should reveal material facts that could potentially distort the reporting of activities under review.
- C. The internal auditor should present material information to appropriate personnel within the organization without revealing confidential matters that could be detrimental to the organization.
- D. The internal auditor should obtain all material information within the established time and budget parameters.
正解：A
解説：
According to the IIA's International Standards for the Professional Practice of Internal Auditing (Standards)
2420.A1, it is stated that the internal auditor must disclose all material information obtained by the date of the final engagement communication, which could impact the engagement conclusion or decision-making process. This ensures that all relevant facts are communicated to stakeholders appropriately.
International Standards for the Professional Practice of Internal Auditing (Standards) 2420.A1
質問 # 392
A product manager occasionally overrides established purchasing policies in order to expedite the introduction of new products in a competitive industry. The manager's overrides are:
- A. Only acceptable if a policy governing such overrides is in place and they are reported.
- B. Acceptable due to the highly competitive nature of the industry.
- C. Unacceptable as they are not consistent with the purchasing policy.
- D. Only acceptable if the override is within the manager's spending limit.
正解：A
質問 # 393
An internal auditor is updating the risk register for risks identified during a recent organizational risk assessment. According to the Standards, which of the following would the auditor include in the risk register?
- A. Management's acceptance of inadequate controls for cybersecurity risk.
- B. Discussions with senior management relating to a new revenue stream.
- C. Project manager planned hours versus time spent for all prior year projects
- D. Mitigating controls implemented by the engagement supervisor
正解：A
解説：
According to the Standards, the risk register should include information about identified risks and how these are being managed. Management's acceptance of inadequate controls for a significant risk such as cybersecurity should be documented as it represents a known risk exposure that the organization has chosen to accept. This helps ensure transparency and informs subsequent audit activities and decisions.
International Standards for the Professional Practice of Internal Auditing, specifically on risk assessment and management.
質問 # 394
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IIA-CIA-PART1（内部監査の必需品）認定試験は、認定された内部監査人になりたい候補者の知識とスキルをテストするために設計された包括的な評価です。この試験は、認定された内部監査人（CIA）になるために必要な3つの試験の1つであり、内部監査人研究所（IIA）によって管理されています。この試験に合格することは、内部監査の分野で認証を取得し、前進するための重要なステップです。
IIA-CIA-Part1リアル試験問題と正確なEssentials of Internal AuditingのPDF解答：https://www.goshiken.com/IIA/IIA-CIA-Part1-mondaishu.html
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