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

（A）Competency.

（B）Confidentiality.

（C）Objectivity

（D）Independence.

（A）Develop, approve, and execute the strategic plan of the organization.

（B）Establish and measure performance objectives for the internal audit activity.

（C）Select board members with necessary knowledge and skills.

（D）Develop strategies to mitigate the risks to achieving the organization's objectives

（A）Inadequate organizational independence can result in the chief audit executive being able to fire staff without consulting the audit committee.

（B）Independence is impaired when the scope of the IAA is subject to changes required by senior management.

（C）Reporting to a higher level within the organization reduces the potential scope of engagements that can be undertaken by the IAA.

（D）The benefit of the IAA's organizational independence is realized primarily via reduced costs for the external auditor.

（A）Leadership skills

（B）Project management

（C）Risk assessments

（D）Industry knowledge

（A）Knowledge risk.

（B）Communication risk.

（C）Accountability risk.

（D）Cultural risk.

（A）The internal audit mission statement.

（B）The internal audit policies and procedures handbook.

（C）The internal audit charter.

（D）Each internal audit engagement letter.

（A）The internal audit activity will experience staffing shortages for the next six months due to planned and unplanned leaves of absence; therefore the CAE proposed including fewer audits in the annual audit plan compared to the previous financial year.

（B）An assessment of the risk management function is reviewed by an outside consulting firm because the CAE is temporarily fulfilling the role of risk manager.

（C）The CAE regularly meets with the organization's chief risk officer, who validates all reported audit findings and dictates which will be Included In the package to the audit committee.

（D）The chief audit executive (CAE) reports on the internal audit activity's day-to-day tasks and responsibilities to the CEO.

（A）The chief audit executive reports both functionally and administratively to the CEO.

（B）The mission statement and strategy of the internal audit activity demonstrates alignment to organizational objectives.

（C）An independent third party has assessed the organization's system of internal controls to be adequate and effective.

（D）The internal audit charter is drafted properly and approved by the appropriate parties.

（A）Analyze technical terms and conditions of the tender.

（B）Review payments made for the financial services software.

（C）Confront a procurement specialist with the suspicion.

（D）Submit an anonymous tip to the whistleblower hotline.

（A）Ethics training programs

（B）Exit interviews

（C）Disclosure of outside business activities

（D）Compensation programs

（A）An organization implements and communicates to staff a formal and comprehensive code of conduct, which is clear and understandable.

（B）An organization waives reference and background checks when hiring for certain sensitive positions in order to not violate potential employees' rights to privacy.

（C）An organization punishes senior management more harshly for ethics violations than it would for lower- level staff to send a message throughout the organization.

（D）An organization conducts surveys of employees, suppliers, and customers once every five years to determine the slate of the ethical climate in the organization.

（A）Key performance indicators approach.

（B）Key principles approach.

（C）Process element approach.

（D）Maturity model approach.

（A）To ensure that each auditor maintains responsibility for his own professional development.

（B）To ensure all internal audit responsibilities can be met

（C）To ensure all audit staff members are capable of performing a quality self-assessment.

（D）To attract the best and most talented candidates in the profession

（A）The CAE should disclose program details only after both internal and external assessments have been completed.

（B）The chief audit executive (CAE) should report all stages of the OAlP's development and key milestones.

（C）The CAE should establish the form and content of program communication so that it is in alignment with the internal audit activity charter.

（D）The CAE should report only corrective action plans that meet external assessor or stakeholder requirements.

（A）The result of a quality assurance and improvement program confirm there are no material issues.

（B）The internal audit activity receives positive feedback from the managers of the areas that were under review.

（C）internal auditors demonstrate proficiency by maintaining professional internal audit certifications

（D）Engagement workpapers are retained by the internet audit activity according to the retention and deletion policy.

（A）The organization is slowly phasing out three mature products that produce the highest commissions for the sales staff

（B）Managers who have been with the organization for several decades become aware that newly hired, younger managers are being moved more quickly into senior positions.

（C）Security cameras that monitor cash handling at the register are not functioning.

（D）The controller at a nationwide manufacturing company recently opted to no longer require two-week mandatory vacations for accounting staff.