[2022年更新]合格できるIIA IIA-CIA-Part1プレミアム資料テストエンジンPDFの無料問題集お試しセット
2022年最新のリアルIIA-CIA-Part1問題集テストエンジン試験問題はここにある
IIA IIA-CIA-Part1 認定試験の出題範囲：
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質問 106
According to IIA guidance, which of the following statements about working papers is false?
- A. They assist in the implementation of recommendations.
- B. They demonstrate compliance with auditing standards.
- C. They provide support for communication to third parties.
- D. They contribute to development of the internal audit staff.
正解: A
解説:
Section: Volume F
Explanation/Reference:
質問 107
The results of an internal control questionnaire revealed that all investment activity exceeding $10,
000 must be approved by the assistant treasurer. A sample of these transactions with a five-percent acceptable error rate found that 98 of the 100 items tested included the assistant treasurer's approval. Based on this data, the auditor should:
- A. Contact the corporate finance department to verify all of the investments held.
- B. Perform an analytical review of investment transactions in comparison with prior years to identify significant fluctuations.
- C. Confirm all investment activity with the firm's broker since errors in approval had occurred.
- D. Decide not to perform further testing of investment authorizations.
正解: D
質問 108
An organization's accounts payable function improved its internal controls significantly after it received an unsatisfactory audit report. When planning a follow-up audit of the function, what level of detection risk should be expected if the audit and sampling procedures used are unchanged from the prior audit?
- A. Detection risk is lower because control risk is higher.
- B. Detection risk is higher because control risk is lower.
- C. Detection risk is lower because control risk is lower.
- D. Detection risk is unchanged although control risk is lower.
正解: D
質問 109
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. Require all submitted claims to be followed by a signed statement by the dentist testifying to the fact that the claimed procedures were performed.
- C. 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.
- D. Develop an integrated test facility and submit false claims to verify that the system is detecting such claims on a consistent basis.
正解: C
質問 110
Which of the following indicates an appropriate disclosure of a potential nonconformance with the Standards?
- A. The internal audit activity has been in existence for four years but has not performed an external assessment.
- B. An internal assessment is not performed every year.
- C. The internal audit activity has been in existence for two years and has documented only an internal assessment.
- D. An external assessment of the internal audit activity was last performed six years ago.
正解: D
質問 111
When using a risk assessment model to develop audit plans, it is essential that the chief audit executive take into account the:
- A. Planned visits by the external auditors during the upcoming year.
- B. Results of the last audit.
- C. Recent or expected changes in management direction and objectives.
- D. Dates of future board meetings.
正解: C
解説:
Section: Volume B
質問 112
An assurance mapping exercise helps an organization do which of the following?
1.Provide assurance to stakeholders that risks are managed and reported,and regulatory
and legal obligations are met.
2.Fulfill best practices in the industry.
3.Identify and address any gaps in the risk management process.
4.Identify fraud.
- A. 1 and 3.
- B. 3 and 4.
- C. 1 and 4.
- D. 2 and 3.
正解: A
質問 113
Risk assessments can vary in format, but generally include.
I. A description of identified risks.
II. Tests of audit controls.
III. A system of rating risks.
IV. Sample size identification.
- A. II, III, and IV only
- B. I and III only
- C. I and II only
- D. I, III, and IV only
正解: B
解説:
Section: Volume B
質問 114
An organization has developed a model to determine the most profitable rate of production. The organization varies the cost of labor in the model to determine how much the changes affect the optimal production level. Which type of analysis does this scenario demonstrate?
- A. Forecast.
- B. Critical path.
- C. Sensitivity.
- D. Decision.
正解: C
質問 115
An auditor identifies three errors in the sample of 25 entries selected for review (a 12 percent error rate). Based on this result,the auditor assumes that approximately 59 of the total populationof 492 entries are incorrect. To reach this assumption,the auditor has used a technique known as which of the following?
- A. Acceptance sampling.
- B. Ratio estimation.
- C. Stratification.
- D. Variability tolerance.
正解: B
質問 116
An internal audit activity includes in its audit reports the assertion that its work is performed in conformance with the International Standards for the Professional Practice of Internal Auditing ( Standards). A recent external quality assessment concluded that the internal audit activity had substantial deficiencies that impact its overall operations.
According to IIA guidance, which of the following is the most appropriate action for issuing future audit reports?
- A. Refrain from indicating that the internal audit activity operates in conformance with the Standards until the chief audit executive confirms that the internal audit activity
has addressed all areas of nonconformance and the audit committee has been notified. - B. Update and reissue previous audit reports, removing the assertion that the internal audit activity operates in conformance with the Standards, and distribute them to ail parties who received the original reports.
- C. Indicate that the internal audit activity operates in partial conformance with the Standards t as the internal audit activity has a quality assurance and improvement program in place to address deficiencies and has met the requirement for conducting an external assessment.
- D. Refrain from indicating that the internal audit activity operates in conformance with the Standards until another external assessment confirms that the significant areas of nonconformance have been addressed.
正解: A
質問 117
Which of the following best describes the most important criteria when assigning responsibility for specific tasks required in an audit engagement?
- A. All auditors assigned an audit task must have the knowledge and skills necessary to complete the task satisfactorily.
- B. Auditors must be given assignments based primarily upon their years of experience.
- C. All audit team members must have the skills necessary to satisfactorily complete any task that will be required in the audit engagement.
- D. Tasks must be assigned to the audit team member who is most qualified to perform them.
正解: A
質問 118
Which of the following situations undermines the independence of the internal audit activity?
- A. The internal audit activity often uses management's risk profile to build its own risk profile for annual planning.
- B. The internal audit activity is responsible for the company's risk management function, and its head manager reports to the chief audit executive.
- C. A senior member of the internal audit activity once worked in the corporate finance department.
- D. The organization's CEO reviews the internal audit activity's annual budget per the organization's policies and procedures.
正解: B
質問 119
In preparing for an audit of the footwear division of a major retail organization, an internal auditor gathered the following information about the organization's stores:
In addition to labor costs, the other costs associated with each store are leasing and maintenance expenses. Which of the following is a valid conclusion?
- A. Sales per store are directly related to the size of the store.
- B. Gross margin is directly related to the size of the store.
- C. Cost of goods sold is directly related to the size of the store.
- D. Employees are less productive in larger stores.
正解: A
質問 120
During an interview with a data-entry clerk in the human resources department, an internal auditor recognizes a potentially significant weakness with a database system used to track employee performance ratings. Which of the following actions should the auditor take after discovering the weakness?
- A. Question the data-entry clerk indirectly to help obtain more factual information about the weakness.
- B. Immediately document the weakness and write a report to the data-entry clerk's superior.
- C. Schedule a series of follow-up interviews with the data-entry clerk.
- D. Avoid either directly or indirectly confronting the data-entry clerk about the system weakness.
正解: A
質問 121
Which of the following audit techniques is used to evaluate control design while also embodying auditing's analytical process?
- A. A process narrative.
- B. A flowchart.
- C. A walk-through.
- D. A risk and control matrix.
正解: D
質問 122
To identify those components of a telecommunications system that present the greatest risk, an internal auditor should first:
- A. Identify the network operating costs.
- B. Determine the business purpose of the network.
- C. Review the open systems interconnect network model.
- D. Map the network software and hardware products into their respective layers.
正解: B
質問 123
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