IIA-CIA-Part1 無料問題集「IIA Internal Audit Fundamentals」

（A）Requiring the internal auditors to disclose any potential conflicts of interest.

（B）Requiring that the audit client disclose any potential conflicts of interest with the auditor.

（C）Requiring human resources manager to submit all future job applicants ' data in order to identify relatives of auditors.

（D）Initiating an internal investigation to clarify whether a biased judgment took place.

（A）The risk appetite related to establishing and approving process

（B）A statement of the organization s values, reflecting its attitude toward risk

（C）A compliance risk mitigation strategy to be implemented by the compliance function.

（D）Details of how each group from the Three Lines Model fits into the risk management strategy.

（A）Internal auditors have demonstrated an unbiased mental attitude.

（B）Internal auditors have strictly followed a formal audit process in conducting their work.

（C）Internal auditors have demonstrated the skills needed to carry out the audit engagement.

（D）Internal auditors have shown they have the freedom to carry out their responsibilities.

（A）Proceed with addressing the error and report any corrections to the engagement supervisor during the scheduled exit meeting

（B）Inform the engagement supervisor of the error and allow the supervisor to determine the appropriate action to take

（C）Issue the audit report to senior management on schedule but include a disclaimer about the error

（D）Proceed with the scheduled closing of the engagement without consideration of the identified error

（A）During audit planning the auditor provided the client with the scope of the engagement for their agreement

（B）The client requested the review of a new payroll system in order to improve the security of fie system

（C）During audit planning the auditor determined that the engagement scope would include a review of the security and privacy of payroll records

（D）The results of tie engagement were included m a written report mat was issued to the cleint who requested me engagement

（A）Develop a business continuity plan for contingent situations,

（B）Insure the organization against financial losses.

（C）Rely on third-party cloud solution providers for the organization ' s systems.

（D）Hedge company assets via purchasing derivatives.

（A）The recent employee survey indicates that some employees remain unaware of the organization's whistieblower hotline.

（B）The database of approved suppliers has not been reviewed the last year

（C）The monthly payroll reports are not vetted to ensure terminated employees have been removed from the payroll system

（D）The volume of nonroutine journal entries has steadily increased over time.

（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.

（A）Each internal auditor must be paired, by the chief audit executive, with an individual who possesses the knowledge, skills, or other competencies required to complete the audit.

（B）Each internal auditor must hold one or more certifications in the area of fraud and seek out continuing professional development related to fraud detection and fraud investigation.

（C）Each internal auditor on the engagement team must possess the same level of knowledge, skills, and other competencies as other auditors on the engagement team.

（D）Each internal auditor must have sufficient knowledge of IT risks and controls, and be able to evaluate the risk of fraud and the manner in which it is managed by the organization.

（A）Ethical compliance provides the basis for stakeholder trust and confidence in the validity of the profession of internal auditing and the internal audit activity ' s findings.

（B）Ethical compliance is necessary for internal auditors and the internal audit activity to accept responsibility for providing g absolute assurance about the organization ' s risk management.

（C）Ethical compliance provides the basis for stakeholder confidence in the competence of the internal audit activity and of professional internal auditors.

（D）The internal audit activity ' s ethical compliance sets the tone for the ethical compliance by the organization ' s board, management, and employees.

（A）Internal auditors should not perform consulting engagements for operations for which they had previous responsibilities.

（B）Internal auditors should devise internal audit programs to confirm that the results are accurate.

（C）Internal auditors should consider the cost of assurance in relation to the potential benefits.

（D）Internal auditors should perform assurance procedures to ensure that all significant risks are identified.

（A）Penalize the developer who committed the fraud by terminating employment.

（B）Restrict developers ' access to the ERP system ' s test environment.

（C）Conduct fraud training for the IT team responsible for the ERP system.

（D）Segregate duties between code development and migrating changes into production.

（A）A lack of an effective organizational framework for risk management and control.

（B）Unrealistic expectations by the internal audit activity on the quality of risk management and control.

（C）A failure by the internal audit activity to identify and manage the organization ' s risks.

（D）Poor performance by individual operational managers in the areas audited.

（A）The internal audit activity should discuss with senior management, and if still not resolved, discuss with the board.

（B）The internal audit activity should share the observation with other business units to get their opinions.

（C）The internal audit activity should accommodate management ' s position, since the relationship is more important than the fight.

（D）The parties should work together to develop a mutually beneficial solution.