[2023年12月]更新のIIA-CIA-Part1ブレーン問題集でIIA-CIA-Part1問題で最高得点を目指すため今すぐ試そう
IIA-CIA-Part1試験問題集でベスト問題集を無料で試そうIIA-CIA-Part1試験問題
質問 # 107
An organization has a policy requiring two signatures on all checks written for amounts in excess of $10,000. When evaluating controls over disbursements, an auditor would conclude that a greater risk exists if:
- A. There were several instances in which successively numbered checks for amounts between $5,000 and $10,000 were made payable to the same vendor.
- B. The director of accounting was not one of the authorized signers.
- C. The $10,000 was an immaterial amount to the organization and very few cash disbursements required an amount in excess of $10,000.
- D. The auditor located two checks for $9,000 each that contained one authorized signature.
正解：A
質問 # 108
What should the internal auditor's role be in assessing the organization's ethical climate?
- A. Perform background checks of potential new employees before they are hired by the organization.
- B. Perform ongoing surveys of the employees, customers, and partners of the organization to assess the organization's ethical climate. ^Evaluate the effectiveness of the organization's strategies and B.
processes for achieving the desired level of legal and ethical compliance. - C. Maintain a whistleblower hotline to identify inappropriate or illegal activity within the organization.
正解：C
質問 # 109
Which of the following statements is true about visual observation during an audit engagement?
1.Visual observations should not be documented as the facts have not been substantiated.
2.Complex conditions observed should be verified prior to communicating observations to management.
3.Visual observations can be used to detect ineffective controls,idle resources,and safety hazards.
4.Visual observation can be used during both preliminary survey and fieldwork stages of the audit engagement.
- A. 3 and 4 only
- B. 2,3,and 4 only
- C. 1,2,and 4 only
- D. 1 and 2 only
正解：B
質問 # 110
A charitable organization provides substantial grants for important medical research. Assuming marginal controls are in place, which of the following possible frauds or misuses of organization assets should be considered the area of greatest risk?
- A. Senior executives are using company travel and entertainment funds for activities that might be considered questionable.
- B. Grants are made to organizations associated with senior executives.
- C. A payroll clerk has added a fictitious employee.
- D. Purchases of office supplies are made from fictitious vendors.
正解：B
解説：
Section: Volume A
質問 # 111
An organization that outsources much of its internal audit work to an external service provider is planning for an external quality assessment. Which of the following options would accomplish this task and be in conformance with the Standards?
- A. A team from an independent entity that previously employed the chief audit executive of the organization.
- B. External industry associate that performed a similar review for a supplier of the organization.
- C. A team under the direction of the organization's chief audit executive with validation by a former manager of the internal audit activity.
- D. The same external service provider because of its competency and experience with the organization.
正解：B
質問 # 112
A charitable organization provides substantial grants for important medical research. Assuming marginal controls are in place, which of the following possible frauds or misuses of organization assets should be considered the area of greatest risk?
- A. Senior executives are using company travel and entertainment funds for activities that might be considered questionable.
- B. Grants are made to organizations associated with senior executives.
- C. A payroll clerk has added a fictitious employee.
- D. Purchases of office supplies are made from fictitious vendors.
正解：B
質問 # 113
During a payroll audit of a large organization, an auditor noted that the assistant personnel director is responsible for many aspects of the computerized payroll system, including adding new employees in the system; entering direct-deposit information for employees; approving and entering all payroll changes; and providing training for system users. After discussions with the director of personnel, the auditor concluded that the director was not comfortable dealing with information technology issues and felt obliged to support all actions taken by the assistant director.
The auditor should:
- A. Recommend to the chief audit executive that a fraud investigation be started.
- B. Continue to follow the engagement program because the engagement scope and objectives have already been discussed with management.
- C. Test a sample of payroll changes to ensure that they were approved by the assistant director before being processed.
- D. Review the engagement program to ensure testing of direct deposits to employee bank accounts is adequately covered.
正解：D
質問 # 114
An internal auditor prepared a workpaper that consisted of a list of employee names and identification numbers as well as the following statement:
* "A statistical sample of 40 employee personnel files was selected to verify that they contain all documents required by company policy 501 (copy attached). No exceptions were noted."
* The auditor did not place any audit verification symbols on this workpaper.
Which of the following changes would most improve the auditor's workpaper?
- A. Listing of the actual documents examined for each employee.
- B. Removal of the employee names to protect their confidentiality.
- C. Justification for the sample size.
- D. Use of audit verification symbols to show that each file was examined.
正解：C
解説：
Section: Volume C
質問 # 115
According to the IIA guidance, who is responsible for periodically assessing the internal audit activity?
- A. Senior management.
- B. The board.
- C. The external auditors.
- D. The chief audit executive.
正解：D
解説：
Section: Volume E
質問 # 116
An auditor in charge was reviewing the workpapers submitted by a newly hired internal auditor. She noted that the new auditor's analytical work did not include any rating or quantification of the risk assessment results,and she returned the workpapers for correction. Which section of the workpapers will the new auditor need to modify?
- A. Condition section.
- B. Criteria section.
- C. Effect section.
- D. Cause section.
正解：C
質問 # 117
In the area of business acumen, which of the following competencies would be the sole responsibility of an internal audit staff member?
- A. Understanding regulatory and legal framework and assessing its relevance.
- B. Assessing how IT contributes to organization objectives, risks, and relevance to audit.
- C. Maintaining technical aspects of accounting standards and reporting processes.
- D. Maintaining industry-specific knowledge appropriate to the organization.
正解：A
質問 # 118
Which of the following does not need to be defined in the internal audit charter?
- A. The internal audit activity's position within the organization.
- B. The audit engagements to be performed during the upcoming year.
- C. The scope of internal audit activities.
- D. Management and the board of directors' agreement regarding the roles and responsibilities of the internal audit activity.
正解：B
質問 # 119
Which of the following best describes the trait that an internal auditor exercises when
considering the extent of work needed to achieve the engagement's objectives?
- A. Independence.
- B. Objectivity.
- C. Proficiency.
- D. Due professional care.
正解：D
質問 # 120
The primary objective of risk-based auditing is to assess the:
- A. Adequacy of controls.
- B. Economy of controls.
- C. Compliance with controls.
- D. Efficiency of controls.
正解：A
質問 # 121
According to NA guidance, which of the following corporate sociaf responsibility (CSR) evaluation activities may be performed by
the internal audit activity?
1. Consult on CSR program design and implementation.
2. Serve as an advisor on CSR governance and risk management.
3. Review third parties for contractual compliance with CSR terms.
4. Identify and mitigate risks to help meet the CSR program objectives.
- A. 1,2, and 3,
- B. 1, 3, and 4.
- C. 1 2, and 4.
- D. 2, 3, and 4.
正解：A
質問 # 122
Which of the following describes an ongoing monitoring activity that could be performed as part of an internal assessment for a quality assurance and improvement program (QAIP)?
- A. Evaluating the quality of supervision
- B. Determining if the objectives of QAIP are current
- C. Identifying opportunities for improvement m internal audit's processes and procedures
- D. Planning and supervising engagements
正解：C
質問 # 123
An internal auditor is reviewing the accounts receivable when she discovers account balances more than three years old. The auditor was previously supervising the area during this time,and she subsequently advises the chief audit executive (CAE) of a potential conflict.
Which of the following is the most appropriate course of action for the CAE to take?
- A. Work with the division's management to resolve the situation.
- B. Replace the auditor with another audit staff member.
- C. Withdraw the audit team and outsource the financial audit of the division.
- D. Continue with the present auditor,as more than one year has passed.
正解：B
質問 # 124
According to IIA guidance, which of the following is an appropriate role for the internal audit activity?
- A. Imposing risk management processes.
- B. Coaching management in responding to risks.
- C. Setting the risk appetite.
- D. Implementing risk responses on management's behalf.
正解：B
質問 # 125
According to the COSO Enterprise Risk Management - Integrated Framework, which of the following statements is true regarding the role of risk appetite in an organization?
- A. Risk appetite is often best measured in the same units as its related objective.
- B. A high risk appetite may limit capital investment in high risk areas.
- C. Risk appetite is determined in part by how an entity allocates its resources.
- D. Risk appetite reflects the organization's risk philosophy and influences its operating style.
正解：D
解説：
Section: Volume D
Explanation/Reference:
質問 # 126
An organization's chief audit executive (CAE) has been asked to conduct an assurance engagement for an information technology system that was subject to a consulting engagement in the prior year. How should the CAE respond?
- A. Facilitate a control self-assessment workshop instead of performing an assurance engagement.
- B. Accept the engagement and assign different auditors to conduct the assurance services.
- C. Delay the assurance engagement to ensure that there is a two-year period between the engagements.
- D. Decline the engagement because independence and objectivity would be impaired.
正解：B
質問 # 127
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