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

質問 1

In a small organization, management is unable to achieve adequate segregation of duties for its cash-handling procedures Therefore hidden surveillance cameras were installed to monitor cash-handling activities Which of the following best describes this type of control?

（A）Corrective control

（B）Process-level control

（C）Compensating control

（D）Preventive control

正解：C 解答を投票する

質問 2

Which of the following is an example of risk monitoring to ensure a system is performing as intended?

（A）Checking the progress of risk treatment plans

（B）Communicating to management about risks

（C）Documenting the risks and their areas of impact

（D）Considering the consequence and likelihood of risks

正解：A 解答を投票する

質問 3

Which of the following should play a leading role in overseeing ihe ethical atmosphere of an organization?

（A）Internal audit activity.

（B）Operating management.

（C）Senior management.

（D）Board of directors.

正解：D 解答を投票する

質問 4

What is an appropriate first step in an internal auditor's fraud risk assessment to evaluate how the organization manages such risk?

（A）Identify potential fraud scenarios

（B）Assess the impact and likelihood of fraud risks

（C）Develop preventive and detective controls

（D）Determine fraud risk responses

正解：A 解答を投票する

質問 5

An existing Internal audit charter is currently under review for revision. Who is responsible for assuring that all required components are included?

（A）The audit committee.

（B）The head of legal and compliance.

（C）Senior management.

（D）The chief audit executive.

正解：D 解答を投票する

質問 6

What would be the proper sequence of steps for an internal auditor to take in order to draw a conclusion on internal control effectiveness and adequacy after ascertaining the key controls?

（A）Evaluate the controls for effectiveness and then assess the risks in the area.

（B）Evaluate the adequacy of the controls and then test the controls for effectiveness.

（C）Test the controls for effectiveness and then evaluate the adequacy of the controls.

（D）Identify risks and then evaluate the controls for effectiveness.

正解：B 解答を投票する

質問 7

Which of the following describes the most appropriate match between a potential temporary guest auditor candidate and an upcoming audit assignment?

（A）A communications officer who worked in the marketing department during the last six months to conduct a customer loyalty program audit

（B）A manager of social responsibility who has a nursing background to participate m a health and safety audit for the corporate office and plant facilities

（C）An accounting manager who discovered and reported fraud committed by a payables clerk to conduct a performance audit of accounts payable

（D）A purchasing manager with two years of prior audit experience in public practice to lead a contracts management audit

正解：C 解答を投票する

質問 8

While preparing the audit plan for an automobile manufacturing company, the chief audit executive (CAE) noted that the company's engineering department received a high risk ranking. However, the internal audit activity is understaffed, and current staff do not possess the necessary skills to adequately assess the effectiveness of the engineering department. What is the most appropriate course of action for the CAE to take?

（A）Recruit internal auditors with the required competencies and wait until they are employed before including this audit on the internal audit plan.

（B）Proceed with a review of the engineering department but supplement the internal audit team with nonauditors from an external engineering company who have the required skills to assist

（C）Advise management to accept the assessed risk until the internal auditors are able to review the area adequately.

（D）Include the engineering department on the audit plan, use the available internal audit resources to conduct the review, and exclude procedures that cannot be adequately assessed.

正解：B 解答を投票する

質問 9

According to HA guidance, which of the following is true regarding independence and objectivity for small internal audit activities?

（A）Conformance with this Standard is not dependent upon the size of the internal audit activity.

（B）Due to the small size of the internal audit activity, having an external assessment once every seven years is acceptable.

（C）The CAE may consider greater involvement of those with suitable knowledge of audit practice.

（D）The chief audit executive (CAE) may consider including a disclaimer on independence in audit reports.

正解：C 解答を投票する

質問 10

The same internal auditor has audited the regional purchasing department annually for the last three years. The audits have shown several significant control deficiencies that have not been corrected by management. New management is in charge of this regional purchasing department, and it is time to audit the department again. What concerns should be considered prior to assigning the audit to the same auditor?

（A）Intimidation threats may compromise the auditor's objectivity due to multiple negative audit reports completed by the auditor.

（B）A negative cognitive bias may be in place that affects the employee's objectivity due to the recent audits with uncorrected control deficiencies.

（C）The auditor may have formed a cultural bias, as the department under review is in the auditor's geographic area.

（D）The auditor has reviewed the department annually for the last three years, leading to familiarity, which can impact the internal audit activity's independence.

正解：C 解答を投票する

質問 11

Which of the following specifications in an internal audit charter is the most important factor in the internal audit activity's independence?

（A）Statement of internal audit activity's authority

（B）Description of internal audit activity's reporting structure

（C）Definition of internal auditing

（D）Description of internal audit activity's responsibilities

正解：B 解答を投票する

質問 12

Which of the following statements is the most appropriate for a chief audit executive to include in the internal audit policy manual in order to promote objectivity?

（A）Internal auditors may conclude that a business unit's current control environment is adequate and effective if the review of the prior year's workpapers and audit report supports that conclusion.

（B）Internal auditors may conduct a financial effectiveness engagement in a business unit at any point after being transferred from that area.

（C）Internal auditors should limit the scope of an engagement if they become aware of a potential impairment of their objectivity in order to reduce the potential impact of the impairment on the engagement results.

（D）Internal auditors may conduct an engagement in a business unit at any point after providing a training workshop in that area.

正解：C 解答を投票する

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

弊社を連絡する

関連リンク

トップ試験