IIA-CIA-Part1問題集、IIA実際の試験問題

質問 1

According to IIA guidance, which of the following actions by a new chief audit executive would be most appropriate to gain an understanding of the current level of knowledge, skills, and competencies required by an internal audit activity to fulfill its responsibilities?

A. Have a quality assessment review performed by an expert external entity.

B. Assess whether members of the internal audit activity understand and apply the 11As mandatory guidance.

C. Identify a mature internal audit activity to serve as a benchmark for measuring the internal audit activity's competence.

D. Identify gaps in the activity's proficiency, based on criteria defined by a widely accepted competency framework.

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 2

Which of the following controls would best mitigate the risk of fraud in the bidding process?

A. Restrict the time to submit tender bids.

B. Allow the higher tenders to rebid.

C. Have a bidding committee open the tender bids.

D. Keep minutes of pre-bid meetings.

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 3

After the draft engagement report is issued, the manager of the area that was reviewed is informally interviewed by the engagement supervisor regarding the audit experience. Which of the following is most likely the purpose for this interview?

A. The manager will provide insights into the audited industry ' s trends

B. Feedback from the manager will contribute to the audit team ' s professional development

C. The manager ' s opinion will be used to form the final audit assessment and report rating.

D. Such an interview is performed when there is a need to dismiss an internal auditor

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 4

An organization allows the same individuals to physical access inventory and purchase new assets when supplies are depleted. Which of the following would best help the organization manage the risk of fraud?

A. Accounting personnel should regularly perform reconciliation between invoices and purchase orders

B. Management should established a policy requiring new inventory asset purchases to be made on serialized order forms with copies retained

C. internal auditors should review Vie frequency and volume of purchased assets to detect trends in the inventory levels

D. Accounting personnel should conduct a periodic inventory count and reconcile inventory movements

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 5

A technology company recently hired an entry-level internal auditor. To achieve conformance with the Standards, which of the following must the newly hired internal auditor possess?

A. At least one audit-related certification

B. Industry-specific knowledge

C. An understanding of fraud and fraud risk.

D. IT audit expertise.

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 6

Senior management purchased surveillance cameras and installed them over a door that provides entry to an area where according to a recent internal audit report, hazardous materials exist and there is a high risk of explosion Which type of control was implemented in this situation?

A. A preventive control

B. A corrective control

C. A detective control

D. A directive control

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 7

Which of the following is a true statement regarding environmental, social, and governance (ESG) and corporate social responsibility (CSR)?

A. Sustainability reporting focuses solely on the environmental and social performance of an organization's activities.

B. Having a CSR program also means decreased revenue and increased costs.

C. Organizations with ESG programs have lower performance due to the necessity to focus on sustainability as well.

D. Sustainability disclosure is evolving around the world.

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 8

Which of the following statements is the most appropriate example of the internal audit activity exercising due professional care during an audit of the payroll department?

A. Internal auditors ensure that the work program is appropriately designed in order to identify all of the risks surrounding the payroll process.

B. Internal auditors verify whether the board of directors has implemented effective internal controls over the processes used by the payroll department.

C. Internal auditors ask the organization ' s risk manager to determine whether the degree of work planned is sufficient to determine whether payroll payments were complete and accurate.

D. Internal auditors determine whether the policies, procedures, and practices of the payroll department are operating in accordance with relevant laws.

正解: A

解説: (PassTest メンバーにのみ表示されます)

IIA Internal Audit Fundamentals - IIA-CIA-Part1 模擬練習