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

（A）Not using controls to achieve goals

（B）Implementing controls without lengthy explanations of their purpose

（C）Making sure employees are exempt from participating in control creation

（D）Developing general constricting controls rather than detailed ones

（A）Risk assessment

（B）Risk avoidance

（C）Risk monitoring

（D）Risk response

（A）The internal auditor participates in a cross-departmental team for information and data security within the organization

（B）The internal auditor worked as a sourcing specialist before joining the internal audit activity last year

（C）The internal auditor is part of a multidisciplinary team tasked to assist with a new project implementation checklist within the organization

（D）The internal auditor worked on the implementation of the accounting system within the organization before joining the internal audit activity last year

（A）Anticipated misstatement risk

（B）incorrect rejection risk

（C）Incorrect acceptance risk.

（D）Tolerable misstatement risk.

（A）Perform benchmarking with competitors to learn what other firms are doing related to this topic

（B）Complete a periodic skills assessment of the internal audit activity

（C）Develop a competency or skill assessment tool.

（D）Incorporate the basic criteria of internal audit competency into job descriptions

（A）Risk acceptance

（B）Risk reduction

（C）Risk sharing

（D）Risk avoidance

（A）Cosourcing

（B）Inbound rotation

（C）Outbound rotation

（D）Guest auditor

（A）The IIA's Code of Ethics must exist outside of the charter to maintain independence.

（B）The charter must be approved by both senior management and the board.

（C）The charter provides a framework for performing a broad range of value-added audit services.

（D）The nature of consulting services does not need to be defined in the internal audit charter.

（A）Competency.

（B）Confidentiality

（C）Integrity.

（D）Objectivity,

（A）All quality assessments should be either conducted or validated by an independent assessment team

（B）External quality assessments should be conducted every seven years

（C）The results of the QAIP should be communicated to shareholders annually

（D）Quality assessments should be performed by individuals with sufficient knowledge of the internal audit practices

（A）active control? 3

（B）Third parties who operate the hotline ensure anonymity for whistle blowers. D Whistleblower tips help discover wrongdoings and violations of the code of conduct.Potential perpetrators of fraud know that their actions can be reported easily.

（C）Better investigation protocols are triggered by the whistleblower hotline.

（A）Allow the internal auditors to acquire the needed skills while performing the engagement.

（B）Decline the engagement request.

（C）Assign the engagement to a more senior internal auditor.

（D）Supervise the assigned internal auditors throughout the engagement.

（A）Participate in a fraud risk-assessment session as an in-house facilitator.

（B）Conduct a surprise inventory count at the raw materials warehouse.

（C）Lead a seminar on internal controls and provide numerous examples to the audience.

（D）Send regular written updates to senior management on new control-related regulations.