IIA-CIA-Part1無料問題集「IIA Essentials of Internal Auditing」

質問 1

Which of the following is part of a fraud detection program?

（A）Background investigations

（B）Whistleblower hotline.

（C）Authority limits.

（D）Evaluation of compensation programs.

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 2

Which of the following resources would be most effective for an organization that would like to improve how it informs stakeholders of its social responsibility performance?

（A）Global Reporting Initiative.

（B）Open Compliance and Ethics Group.

（C）COSO's enterprise risk management framework

（D）ISO 26000.

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 3

Which of the following is most likely to be considered a control weakness?

（A）Buyers promptly update the official vendor listing as new supplier sources become known.

（B）Department managers initiate purchase requests that must be approved by the plant superintendent.

（C）Vendor invoice payment requests are accompanied by a purchase order and receiving report.

（D）Purchase orders are typed by the purchasing department using prenumbered forms.

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 4

An organization's fraud policies and procedures dictate that the internal audit activity does not have primary responsibility for conducting fraud investigations and should, in fact, refrain from involvement in investigations. Which of the following activities would be considered acceptable for internal auditors to perform of this organization?

（A）Oversee and monitor senior management s approach to manage fraud risks

（B）Set the tone for fraud risk management within an organization

（C）Evaluate whether the financial statements are free of material misstatement due to fraud

（D）Evaluate the effectiveness of fraud investigations

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 5

According to MA guidance, which of the following gives the internal audit activity the authority to request supporting documentation for the invoices of a third-party service provider?

（A）The quality assurance and improvement program.

（B）The internal audit policy manual.

（C）The board of directors.

（D）The internal audit charter.

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 6

Whch ol the following would show appropriate disclosure of nonconformance with the Standards?

（A）The CAE revealed to revealed to operational manager that he failed to appropriately consider risks while he was developing the audit plan.

（B）The CAE met with the peer review team to discuss an internal auditor's failure to meet the annual requirements for continuing professional education.

（C）The CAE discussed with the board an issue regarding the internal activity performing an IT engagement without proper skills and knowledge.

（D）The chief audit executive (CAE) documented in the personal file a critical conflict of interest involving an internal audit on a upcoming contracting engagement.

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 7

During an audit of a foreign subsidiary an internal audit team discovered that products were sold to a prohibited country due to sanctions. What is the best course of action for the internal audit team?

（A）Report the violation to the government regulators

（B）Include the facts m the engagement communications

（C）Inform me external auditors of the violation.

（D）Consult with the legal department

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 8

Which of the following would be most helpful to measure whether an internal audit activity successfully provides risk-based assurance?

（A）Percentage of highly significant risks covered by internal audit plan.

（B）Percentage of observations made in assurance engagements compared to advisory engagements.

（C）Percentage of previously unknown risks identified per engagement.

（D）Percentage of internal audit staff skilled in alignment with the organization's structure and key risks.

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 9

The largest risks facing an organization should be mitigated by which type of controls?

（A）Transaction-level

（B）Process-level

（C）Entity-level

（D）Activity-level

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 10

An internal auditor performed a consulting engagement last year which included assisting with management's design of controls over the procurement function. How should the chief audit executive plan an assurance engagement on the adequacy of the internal control system in the procurement function in the current year?

（A）Outsource the engagement to ensure independence

（B）Assign the engagement to another internal auditor on staff

（C）Harness the auditor's knowledge of the procurement function by assigning the engagement to the same internal auditor

（D）Postpone the engagement to the following year to ensure enough time has passed since the controls were designed

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 11

Which of the following relates to the concept of due professional care?

（A）The appointment of the chief audit executive is ratified by the board.

（B）The internal audit resource plan is only approved by the chief financial officer.

（C）An auditor demonstrates a good understanding of the steps involved in carrying out a consulting engagement.

（D）An auditor attempts to obtain information needed to complete an assurance engagement but is denied access.

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 12

Which of the following best demonstrates conformance with the Standards regarding the internal audit activity's purpose authority, and responsibility?

（A）Discussion and formal presentation of the internal audit charter to the board of directors

（B）Approval of senior management that the internal audit activity is functioning as originally designed

（C）Certification by external auditors on the purpose, authority and responsibility of the internal audit activity

（D）Self-assessment of the internal audit activity completed by the chief audit executive

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 13

Guidelines need to be set for various levels of suspected fraud within an organization and when it would be reported to the audit committee. Which of the following would be reported at the next meeting?

（A）Discussion of replacement of the chief audit executive.

（B）Denial of access to requested employees during an audit.

（C）Theft using collusion for more than $10,000. but not involving senior management.

（D）Minor theft of less than $10,000, not involving senior management.

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 14

Which of the following Code of Ethics principles specifically requires internal auditors to disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review?

（A）Confidentiality.

（B）Objectivity.

（C）Integrity.

（D）Transparency.

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 15

A global manufacturing company has three regional offices. The chief audit executive (CAE) is concerned about the cost of an upcoming external quality assessment of the internal audit activity. The last external assessment was performed six years ago. Recently, the internal audit staff at one of the regional offices performed an internal assessment. To ensure conformance with the Standards, what is the most appropriate action for the CAE to take?

（A）Request from the audit committee an additional budget and an extension so that the external assessment could be performed next year.

（B）Request that an external assessor validate the results of the internal assessment and review the remaining offices.

（C）Review the results of the internal assessment, identify weaknesses, and implement improvements at the remaining offices.

（D）Request the regional office that performed the internal assessment to perform an assessment of the remaining offices.

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 16

Which of the following parties would be responsible for ongoing monitoring of the organization's corporate social responsibility activities to reduce its carbon footprint?

（A）Facility operation manager

（B）Chief audit executive

（C）Regulatory agency

（D）Public relations manager

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 17

An internal auditor found that his organization did not make a disclosure that is required by law. However, the auditor decided not to raise an audit finding. Which of the following Code of Ethics principles was violated?

（A）Proficiency.

（B）Confidentiality.

（C）Objectivity.

（D）Integrity.

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 18

Which of the following statements is true regarding consulting and assurance engagements performed by the internal audit activity'?

（A）For both assurance and consulting engagements, the auditor must independently and objectively select the criteria for evaluation

（B）For a consulting engagement objectives must address governance risk management and control processes to the extent agreed upon with the client. This is not true of assurance engagements

（C）For a consulting engagement, internal auditors and management jointly agree on the adequate criteria needed to evaluate governance, risk management, and controls. This is not true of assurance engagements

（D）Engagement planning and fieldwork are similar for both types of engagements (there are no major differences) although the reporting process is different depending on which service is provided

正解：C 解答を投票する

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質問 19

Further examination revealed that most differences resulted from rounding errors bulk weights or minor tariff adjustments for shipping. Which of the followtng IS the most reasonable conclusion for the Internal auditor regarding this control?

（A）The control IS ineffective but efficient.

（B）The control IS both Ineffective and Inefficient

（C）The control is both effective and efficient

（D）The control IS effective but inefficient

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

IIA-CIA-Part1 無料問題集「IIA Essentials of Internal Auditing」

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