IIA-IAP 無料問題集「IIA Internal Audit Practitioner」

（A）Root cause analysis enables internal auditors to reveal multiple causes and recommend control enhancements for each cause identified.

（B）Root cause analysis is a simple, straightforward tool that can be implemented by internal auditors who may not possess relevant subject matter expertise.

（C）Root cause analysis enables internal auditors to improve the effectiveness and efficiency of the organization's governance, risk management, and control processes.

（A）The audit committee.

（B）The board of directors.

（C）The chief executive officer.

（A）Ratio analysis

（B）Analysis of common size financial statements

（C）Trend analysis

（A）The CAE reports directly to the controller for the organization, and the internal audit activity resides in the office of the comptroller.

（B）The CAE has direct access to records, personnel, and physical properties throughout the organization.

（C）The CAE regularly attends and participates in critical executive management meetings for the organization.

（A）Approve the internal audit budget.

（B）Establish a code of ethics for the internal audit activity.

（C）Establish an internal audit charter.

（A）Audit policies and procedures that are comprehensive and well-documented, in accordance with the Standards.

（B）An audit charter that defines the chief audit executive's functional reporting relationship with the board.

（C）A board audit committee that is composed of competent, independent members.

（A）The procurement process should begin with clearly specified needs.

（B）The procurement process must be comprehensively documented.

（C）Only qualified procurement professionals should manage the procurement process.

（A）The officer never speaks about the operations.

（B）The officer has no professional qualifications.

（C）The officer appears to be living beyond his means.

（A）They should involve the chief audit executive and senior management.

（B）They are expected to enhance the relationships between the internal audit activity and management of the area under review.

（C）They mainly involve one-way communication from the internal auditor to management of the area under review.

（A）Evaluation of risk management effectiveness obtained during multiple audit engagements over the past year

（B）The chief audit executive's observations of the organization's finance committee

（C）An external audit of the organization's corporate social responsibility and sustainability management, including communication of findings to management and the board