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IIA-CIA-PART1試験は、125の複数選択の質問で構成されるコンピューターベースの試験です。この試験は、2.5時間以内に完了するように設計されています。試験の合格スコアは800人のうち600人です。試験に合格した個人には、認定内部監査人（CIA）の指定が授与されます。
IIA-CIA-PART1（内部監査の必需品）認定試験は、内部監査でキャリアを追求している人にとって不可欠な認証です。この試験は、内部監査慣行、原則、および基準に関する候補者の知識をテストするように設計されています。ガバナンス、リスク管理、管理、監査の計画と報告など、幅広いトピックをカバーしています。
IIA-CIA-PART1試験に合格することは、CIA認定を取得するための重要なステップです。これは、内部監査専門家の卓越性のマークとして認識されています。 CIAプログラムは雇用主から非常に尊敬されており、内部監査人にキャリアを進めるために必要なスキルと知識を提供します。
質問 # 127
Which of the following best illustrates the application of due professional care during an audit of the procurement department?
- A. The internal auditor began checking purchase requisitions for proper authorizations. He stopped when he discovered an instance of noncompfiance. and he concluded the controls were ineffective.
- B. The internal auditor discovered an instance where management did not follow the standard bidding processes. The auditor assessed the validity of management's reasons for deviating from standard practice and the supporting documentation, and determined that the deviation was acceptable.
- C. The internal auditor selected a sample of purchase orders with amounts greater than S5.000, the threshold at which the organization requires a bidding process. The auditor obtained documentation of the bidding process for each purchase order in the sample.
- D. The internal auditor analyzed bidding documents provided by management. Management indicated that the documents were purchase orders issued to a sole-source vendor Based on the analysis and management's declaration, the internal auditor determined that the procurement process was effective.
正解：C
質問 # 128
Which of the following examples best describes how an internal auditor should behave while listening to an engagement client talk about human resource process problems?
- A. The auditor should make an internal note of the client's gestures, demeanor, and body language, rather than paying close attention to the content of the discussion.
- B. The auditor should integrate the information the client provides with the information that is already known.
- C. The auditor should mentally plan the next steps of the audit engagement.
- D. The auditor should gather their thoughts in order to have a response immediately ready for the client.
正解：B
質問 # 129
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 requires two levels of approval for all payments above $10,000.
- B. Because of non-compliance with authorization policy, inappropriate payments may be made for payments above $10,000.
- C. Authorization policy for accounts payable was not followed for payments above $10,000.
- D. The accounts payable authorization actions for all payments should be automated.
正解：D
質問 # 130
Which of the following is a true statement regarding controls such as ethical values, tone at the top and operational style?
- A. Breakdowns in the these types of controls have historically led to fraudulent financial reporting
- B. Transaction testing, mapping and flowcharting is applicable while testing such controls
- C. From an audit perspective it is significantly easier to assess ethical values than segregation of duties
- D. Such controls can be defined as inherently ob)ective and tangible elements of control
正解：A
質問 # 131
Which of the following statements is the most appropriate for a chief audit executive to include in the internal audit policy manual in order to promote objectivity?
- A. Internal auditors may conclude that a business unit's current control environment is adequate and effective if the review of the prior year's workpapers and audit report supports that conclusion.
- B. Internal auditors may conduct an engagement in a business unit at any point after providing a training workshop in that area.
- C. Internal auditors should limit the scope of an engagement if they become aware of a potential impairment of their objectivity in order to reduce the potential impact of the impairment on the engagement results.
- D. Internal auditors may conduct a financial effectiveness engagement in a business unit at any point after being transferred from that area.
正解：C
質問 # 132
Which of the following is not true with regard to the internal audit charter?
- A. It specifies the minimum resources needed for the internal audit activity.
- B. It should be approved by senior management and the board.
- C. It defines the authorities and responsibilities of the internal audit activity.
- D. It provides a basis for evaluating the internal audit activity.
正解：A
質問 # 133
A dental insurance provider has implemented an electronic claim submission process and is concerned that dentists are submitting claims for services that were not provided. Which of the following control procedures would be most effective in preventing this type of fraud?
- A. Send confirmations to the dentists requesting them to confirm the exact nature of the claims submitted to the insurance provider.
- B. Develop an integrated test facility and submit false claims to verify that the system is detecting such claims on a consistent basis.
- C. Require all submitted claims to be followed by a signed statement by the dentist testifying to the fact that the claimed procedures were performed.
- D. Develop a program that identifies procedures performed on an individual which are either in excess of expectations based on the age of the insured or are similar to other procedures recently performed on the individual.
正解：D
質問 # 134
According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization's social responsibility program is effective?
- A. All employees.
- B. Board of directors.
- C. Internal audit activity.
- D. Senior management.
正解：B
質問 # 135
Which of the following reporting relationships results in the greatest impairment to the
independence of the chief audit executive (CAE)?
- A. The CAE reports administratively to the audit committee and functionally to the chief operating officer.
- B. The CAE reports administratively to the president and functionally to the board.
- C. The CAE reports administratively and functionally to the president.
- D. The CAE reports administratively to the chief financial officer and functionally to the president.
正解：C
質問 # 136
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. Issue the report, noting the deficiencies with comments that address the areas of disagreement.
- B. Request arbitration from the audit committee to resolve discrepancies prior to issuing the final report
- 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：B
質問 # 137
Which of the following are appropriate responsibilities of the audit committee in relation to the chief audit executive (CAE)?
Approving the internal audit charter.
Approving decisions regarding the appointment and removal of the CAE.
Approving the risk management strategy for the organization.
Making appropriate inquiries of management and the CAE to determine whether there are inappropriate scope and resource limitations.
- A. 1,2,and 3 only
- B. 1,2,and 4 only
- C. 1 and 2 only
- D. 2,3,and 4 only
正解：B
質問 # 138
What information should the internal quality assessment of the internal audit activity communicate to the chief audit executive?
- A. Performance appraisals of the internal audit staff.
- B. Detailed objectives for internal audit engagements.
- C. Evaluation of the adequacy of internal audit policies and procedures.
- D. Confirmation that past audit recommendations have been implemented.
正解：C
質問 # 139
An organization's senior management team is awarding substantial bonuses if employees meet financial targets. Which of the following motivators to potentially commit fraud would become most likely in this scenario?
- A. Rationalization
- B. Opportunity
- C. Justification
- D. Pressure
正解：A
質問 # 140
Which of the following statements best describes internal auditors' role in fraud detection?
- A. Internal auditors' demonstration of adequate professional skepticism during an audit engagement is of paramount importance.
- B. Internal auditors should possess a fraud-related body of knowledge, enabling them to carry out preventative and detective measures.
- C. Internal auditors' roles are similar to those performed by loss prevention managers or fraud investigators.
- D. Internal auditors should consider fraud risks in every assignment and demonstrate due care by detecting fraud instances.
正解：A
質問 # 141
Fraud is most frequently detected by:
- A. Following up on tips from employees or citizens.
- B. Performing periodic reconciliations over cash and other assets.
- C. Following up on analytical review of high-risk areas.
- D. Performing unannounced audits or reviews of programs or departments.
正解：A
質問 # 142
Which of the following is an example of an application control?
- A. Employees in the data center must always wear identification badges
- B. A two stage authentication process must be used to access customer information
- C. Operating system updates must be installed within 48 hours.
- D. System backup and recovery testing must be done monthly
正解：B
質問 # 143
When issuing his department's performance report, a sales director in an insurance company knowingly fails to correct the reserves for unearned income that resulted from cancellations of policy subscriptions. This could be considered which of the following types of fraud?
- A. Skimming
- B. Disbursement fraud
- C. Information misrepresentation
- D. Asset misappropriation
正解：C
質問 # 144
Which of the following statements is correct regarding corporate compensation systems and related bonuses?
I. A bonus system should be considered part of the control environment of an organization and should be considered in formulating a report on internal control.
II. Compensation systems are not part of an organization's control system and should not be reported as such.
III. An audit of an organization's compensation system should be performed independently of an audit of the control system over other functions that impact corporate bonuses.
- A. II and III only
- B. III only
- C. II only
- D. I only
正解：D
質問 # 145
Which of the following actions by the internal audit activity requires disclosure to the board of nonconformance with the Standards?
- A. The internal audit activity did not complete an external assessment within the last seven years
- B. The internal audit activity failed to consider risk when conducting a review of a department
- C. An internal auditor was assigned to an engagement m an area where she previously worked more than 10 years ago
- D. The internal audit activity performed an engagement with limited scope due to lack of knowledge
正解：A
質問 # 146
According to NA guidance, which of the following is true regarding typical fraud schemes?
1. A diversion occurs when an employee has an undisclosed personal economic interest in a transaction that adversely affects
the organization.
2. Tax evasion is intentional reporting of false or misleading information on a tax return by an organization to reduce taxes owed.
3. Skimming involves stealing cash or assets from the organization and is normally concealed by adjusting the organization's
records.
4, Disbursement fraud occurs when a person causes the organization to issue a payment for fictitious goods or services.
- A. 1 and 4.
- B. 2 and 3.
- C. 2 and 4.
- D. 1 and 3.B.
正解：C
質問 # 147
Which of the following is true for consulting engagements'?
- A. The internal audit activity must ensure management actions have been effectively implemented or risk accepted
- B. Risks identified from the engagement must be considered when evaluating the organization's risk management processes
- C. The nature of consulting services does not have to be in the internal audit charter
- D. A work program for the engagement is not required but may be developed
正解：D
質問 # 148
Which of the following audit procedures would provide the most relevant information to identify discrepancies between budgeted versus actual raw material consumption in a production facility?
- A. Analytical review.
- B. Document verification.
- C. Inquiry.
- D. Observation.
正解：A
質問 # 149
After the final audit report was issued, the engagement supervisor received an expensive gift from management recognizing her assistance in improving the business, if the gift is accepted, which of the following would be true?
- A. The engagement supervisor violated The IIA's Code of Ethics principle of objectivity.
- B. The engagement supervisor violated The IIA's Code of Ethics principle of confidentiality.
- C. The engagement supervisor violated The IIA's Code of Ethics principle of integrity.
- D. The engagement supervisor did not violate any principles of The IIA's Code of Ethics.
正解：A
質問 # 150
The chief audit executive (CAE) of a new internal audit activity is creating an internal audit charter According to IIA guidance, which of the following terms is most likely to
be included in the charter?
- A. Internal auditors will demonstrate competence, concern, and the dedication expected of a professional,
- B. Internal auditors will advise on the design of control policies and procedures in any area where the organization does not possess the requisite expertise,
- C. Senior management will be present whenever the CAE interacts with the board, to ensure effective communication among all three parties.
- D. Internal auditors will receive performance-based compensation, including bonuses for reporting more than a stipulated number of observations.
正解：A
質問 # 151
Faced with a complex, highly technical construction audit engagement, the chief audit executive (CAE) considered complementing the current internal audit resources by engaging the services of a civil engineer.
Which of the following should the CAE consider in determining whether the engineer possesses the necessary skills to perform the engagement?
1. Professional certification, license, or other recognition of the engineer's competence in the relevant discipline.
2. Experience of the engineer in the type of work being considered.
3. Compensation or other incentives that the engineer may receive.
4. The extent of other ongoing services that the engineer may be performing for the organization.
- A. 1 and 4 only
- B. 3 and 4 only
- C. 2 and 3 only
- D. 1, 2, and 4 only
正解：D
質問 # 152
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