IIA-CIA-Part1練習テスト問題は更新された230問題あります
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IIA-CIA-Part1試験に合格することは、認定内部監査人を目指す個人にとって重要なマイルストーンです。これは、内部監査の基本的な原則に対する深い理解を示し、CIA認定の次の2つの試験へのステップストーンとなります。IIA-CIA-Part1試験に合格した後、候補者はより高度な内部監査のトピックをカバーするIIA-CIA-Part2およびIIA-CIA-Part3試験に進むことができます。
質問 # 27
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. 1,2,and 3 only
- D. 2 and 3 only
正解：C
質問 # 28
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. Suppliers.
- C. Activists.
- D. Investors.
正解：C
質問 # 29
A small not-for-profit organization with limited resources is unable to adequately maintain appropriate segregation of duties. Considering the organization's resource constraints, which type of controls would best mitigate segregation of duty risks?
- A. Detective controls.
- B. Compensating controls.
- C. Preventive controls.
- D. Application controls.
正解：B
質問 # 30
Which of the following statements is most likely to be true regarding a consulting engagement involving an organization's new payroll system?
- A. The internal auditor and engagement client established an understanding that the scope would include the new payroll system project.
- B. The internal auditor concluded that the engagement objectives would include assessing the effectiveness of the payroll process controls.
- C. The internal auditor acknowledged the engagement client's satisfactory performance in the final engagement results that were communicated to senior management and the board.
- D. The payroll system engagement was scheduled as a result of internal audit's risk-based annual planning process.
正解：A
質問 # 31
During a complex financial compliance engagement, a senior internal auditor determines that current audit procedures are not sufficient for adequate testing She consults with a colleague and learns that a spreadsheet application contains a helpful tool She proceeds to use the tool to properly complete the evaluation Which of the following best describes the core competency displayed by the senior auditor?
- A. Persuasion and collaboration
- B. Business acumen
- C. Communication
- D. Critical thinking
正解：C
質問 # 32
Noncompliance with which of the following would cause a control deficiency related to privacy protection practices?
I. An organization's internal privacy policies.
II. Financial accounting standards.
III. Privacy laws and regulations.
IV. The Standards.
- A. II, III, and IV only
- B. I and III only
- C. II and IV only
- D. I, II, III, and IV.
正解：B
質問 # 33
According to IIA guidance, which of the following individuals would best be considered independent for the purpose of participating in an external assessment of the quality assurance and improvement program for an internal audit activity (IAA)?
- A. An employee in the parent organization who has not had any previous contact with the IAA.
- B. An employee in an affiliated organization who has never worked directly with the IAA.
- C. A former employee knowledgeable of the IAA who resigned three years earlier from the organization.
- D. A competent employee of an independent external organization that provides co-sourcing services to the IAA.
正解：C
質問 # 34
Which of the following statements is most accurate with respect to the required elements of the quality assurance and improvement program?
- A. In order to comply with the Standards, the internal audit activity must obtain an objective assessment of its processes and function at least once a year.
- B. Internal auditors completing internal assessments must demonstrate certification to perform quality assessments.
- C. Internal assessments provide sufficient objectivity to provide evidence to the board that the internal audit activity understands the organization's control processes.
- D. Quality assessments focus on the internal audit activity's structure, relationships with stakeholders, compliance with the Standards, and internal audit staff proficiency.
正解：C
質問 # 35
Which of the following are appropriate responsibilities of the audit committee in relation to the chief audit executive (CAE)?
1. Approving the internal audit charter.
2. Approving decisions regarding the appointment and removal of the CAE.
3. Approving the risk management strategy for the organization.
4. Making appropriate inquiries of management and the CAE to determine whether there are inappropriate scope and resource limitations.
- A. 2, 3, and 4 only
- B. 1 and 2 only
- C. 1, 2, and 4 only
- D. 1, 2, and 3 only
正解：C
解説：
Section: Volume C
質問 # 36
Which of the following would be the most useful in developing an annual audit plan?
- A. Voting software and hardware.
- B. Risk assessment software.
- C. Flowcharting and data capture software.
- D. General purpose audit software.
正解：B
解説：
Section: Volume A
質問 # 37
Which domain of the COBIT framework addresses the maintenance and change management of existing systems to ensure alignment with business needs and objectives?
- A. Deliver and support.
- B. Plan and organize.
- C. Monitor and evaluate.
- D. Acquire and implement.
正解：D
解説：
Section: Volume D
質問 # 38
Internal auditors exercise judgment about the type and amount of information to be collected. The primary purpose of this judgment is to:
- A. Provide a sound basis for audit observations and recommendations.
- B. Minimize the cost of the audit engagement.
- C. Eliminate the risk of drawing incorrect conclusions.
- D. Comply with the Standards.
正解：A
質問 # 39
In selecting a team to perform an internal audit of a purchasing operation, which of the following characteristics would not preclude an auditor from being selected?
The auditor's spouse is employed by the clerical section of the purchasing records
unit.
The auditor had been a purchasing agent five years earlier.
The auditor's family owns a business that regularly sells goods to the organization.
The auditor has received a desk calendar as a promotional gift from a vendor.
- A. 1 and 4 only.
- B. 2 and 3 only.
- C. 2 and 4 only.
- D. 1 and 3 only.
正解：C
解説：
- ---
質問 # 40
Given the highly technical and legal nature of privacy issues, which of the following statements best describes the internal audit activity's responsibility with regard to assessing an organization's privacy framework?
- A. The internal audit activity may delegate to nonaudit IT specialists the responsibility of determining whether personal information has been secured adequately and data protection controls are sufficient.
- B. If an organization does not have a mature privacy framework, the internal audit activity should assist in developing and implementing an appropriate privacy framework.
- C. The internal audit activity should have appropriate knowledge and competence to conduct an asses .......framework.
- D. Because the audit committee is ultimately responsible for ensuring that appropriate control processes are in place to mitigate risks associated with personal information, the internal audit activity is C. required to conduct privacy assessments.
正解：C
質問 # 41
Which of the following statements is correct regarding risk analysis?
- A. The highest risk assessment should always be assigned to the area with the largest potential loss.
- B. The extent to which management judgments are required in an area could serve as a risk factor in assisting the auditor in making a comparative risk analysis.
- C. The highest risk assessment should always be assigned to the area with the highest probability of occurrence.
- D. Risk analysis must be reduced to quantitative terms in order to provide meaningful comparisons across an organization.
正解：B
質問 # 42
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IIA-CIA-Part1 認定試験は、内部監査担当者が自分の知識とスキルを証明する絶好の機会です。厳しいテスト要件とグローバルな認知度により、この認定資格は、内部監査のキャリアを向上させたい専門家にとって貴重な資産です。
IIA IIA-CIA-Part1試験問題集で[2023年最新] 練習有効な試験問題集解答：https://www.goshiken.com/IIA/IIA-CIA-Part1-mondaishu.html
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