最高で有効なIIA-CIA-Part1試験問題と解答PDF IIA-CIA-Part1問題集（最近更新された746問あります)
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IIA-CIA-Part1：内部監査の基礎試験は、内部監査における専門知識を確立したいプロフェッショナル向けに、内部監査者協会（IIA）が提供する認定試験です。この試験は、候補者の内部監査の基本原則と概念に関する知識をテストするように設計されています。
質問 # 232
Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?
- A. Internal audit delivery.
- B. Performance management.
- C. Business acumen.
- D. Governance, risk, and control.
正解：B
質問 # 233
Which of the following is not an appropriate type of coordination between the internal audit activity and regulatory auditors?
- A. Internal auditors review copies of regulatory reports in planning related internal engagements.
- B. Regulatory auditors share their perspective on risk management, control, and governance with the internal auditors.
- C. Regulatory and internal auditors exchange information about planned activities.
- D. Internal auditors perform fieldwork at the direction of the regulatory auditors.
正解：D
質問 # 234
An internal auditor is planning an audit of an organization where temporary employees are suspected of receiving pay for hours they have not worked. Which of the following tasks should not be performed at this stage in the audit?
- A. Obtaining a copy of the contract between the organizations and the temporary employment agency.
- B. Preparing an engagement program.
- C. Interviewing shift supervisors about their employees' attendance.
- D. Interviewing the manager who requested the audit engagement.
正解：C
質問 # 235
According to COSO, which of the following is not considered one of the components of an organization's internal environment?
- A. Integrated responses to multiple risks.
- B. Authority and responsibility to resolve issues.
- C. Knowledge and skills needed to perform activities.
- D. Framework to plan, execute and monitor activities.
正解：A
質問 # 236
According to the International Professional Practices Framework,internal auditors should
possess which of the following competencies?
I.Proficiency in applying internal auditing standards,procedures,and techniques.
II.Proficiency in accounting principles and techniques.
III.An understanding of management principles.
IV.An understanding of the fundamentals of economics,commercial
law,taxation,finance,and quantitative methods.
- A. IIonly
- B. I,III,and IVonly
- C. Ionly
- D. I and IIIonly
正解：B
質問 # 237
After being terminated due to downsizing,an internal auditor finds a different job with an organization in the same industry. Which of the following actions would violate the IIA Code of Ethics?
- A. To determine audit priorities in the new job,the auditor uses the audit risk approach that the auditor's previous employer used,without receiving permission to do so.
- B. In the first week at the new organization,the auditor discovers a high fraud risk surrounding the organization's database and suggests that the information technology department implement a new password system to prevent fraudulent actions before they occur.
- C. At the new organization,the auditor is asked to develop forms to implement probability-proportional-to-size sampling. Although unsure of how to perform this type of sampling,the auditor proceeds without asking for assistance.
- D. In preparing for an audit at the previous organization,the auditor had conducted a great deal of research on the Internet at home to identify best practices for the management of a treasury function. The auditor has retained much of the research and uses it to conduct an audit of the new employer's treasury function.
正解：C
解説：
Topic 6, Volume F
質問 # 238
According to IIA guidance, which of the following actions by the chief audit executive (CAE) best demonstrates the organizational independence of the internal audit activity?
- A. The CAE obtains senior management's approval to hire staff
- B. The CAE reports significant issues to the organization's CEO
- C. The CAE seeks senior management approval of the internal audit charter
- D. The CAE provides the board with an annual budget for approval
正解：D
質問 # 239
The last quality assessment of the internal audit activity identified three areas for improvement: the achievement of audit engagement objectives, quality of work, and staff development. According to IIA guidance, which of the following should be the chief audit executive's primary focus to achieve these recommended improvements?
- A. Demonstrated compliance with procedures.
- B. Due professional care.
- C. Engagement supervision.
- D. Employment of tools and techniques.
正解：C
解説：
Section: Volume E
質問 # 240
Which of the following would be the best source of information for a chief audit executive to use in planning future audit staff requirements?
- A. Interviews with existing audit staff.
- B. Review of audit staff size and composition of similar-sized companies in the same industry.
- C. Review of audit staff education and training records.
- D. Discussions of audit needs with executive management and the audit committee.
正解：D
質問 # 241
According to IIA guidance, which of the following are considerations of due professional care when an internal auditor conducts a formal consulting engagement?
The complexity of the work required.
The needs and expectations of the client.
The potential value of the engagement compared to the effort.
Information regarding assumptions and procedures to be employed.
- A. 1,2,3,and 4
- B. 1 and 4 only
- C. 1,2,and 3 only
- D. 2 and 3 only
正解：C
質問 # 242
A chief audit executive (CAE) is selecting an internal audit team to perform an audit engagement that requires a high level of knowledge in the areas of finance,investment portfolio management,and taxation. If neither the CAE nor the existing internal audit staff possess the required knowledge,which of the following actions should the CAE take?
- A. Hire consultants who possess the required knowledge to perform the engagement.
- B. Postpone the audit until the CAE hires internal audit staff with the required knowledge.
- C. Ask the audit committee to decide the course of action.
- D. Select the most experienced auditors in the department to perform the engagement.
正解：A
質問 # 243
Regarding an organization's decision to retain an external audit firm, the chief audit executive (CAE) should:
- A. Assist the audit committee by facilitating the development of an appropriate evaluation process.
- B. Not be involved in this decision process as it would compromise the CAE's objectivity.
- C. Work with the organization's chief financial officer to evaluate the external auditor's performance and together make the decision.
- D. Evaluate the external auditor's performance and retain the external auditor if quality and cost criteria are met.
正解：A
質問 # 244
Which two of the following are preventive controls in a check disbursement process?
1. Daily reconciliation of the bank account used for check disbursements and prompt follow-up of un- reconciled items.
2. Segregation of the following duties: establishing new vendors, approving checks, and reconciling the bank account.
3. An activity report detailing who accesses the check disbursement system and the nature of any action taken in the system.
4. Evidence of strong access controls ensuring that authorized individuals have access only to the functions related to their responsibilities.
- A. 1 and 3.
- B. 1 and 4.
- C. 2 and 3.
- D. 2 and 4.
正解：D
質問 # 245
An internal audit activity has made a preliminary determination that a division of the organization has employed improper accounting practices.
Upon being informed,the head of the organization instructs the chief audit executive (CAE) to cease the investigation and to withhold the information from external auditors.
Which course of action should the CAE follow?
- A. Inform the external auditors of the findings and the mandate to stop investigating.
- B. Report the instruction to the chairperson of the audit committee.
- C. Inform the head of the organization that the investigation will continue as planned.
- D. Report the communication to the organization's general counsel.
正解：B
質問 # 246
Which of the following scenarios most likely indicates that the organization is not managing risks effectively?
- A. Senior management terminated contracts with certain solar panel manufacturers due to potential allegations of child labor usage.
- B. A construction project is significantly delayed due to an unexpected global pandemic.
- C. A local community filed a lawsuit against a wind farm developer even though the developer complied with all legal requirements.
- D. Securities market oversight authorities fined the organization for not disclosing significant transactions with a related party.
正解：D
解説：
A). Securities market oversight authorities fined the organization for not disclosing significant transactions with a related party1 Just Short Explanation: Risk management is the process of identifying, assessing, and responding to the uncertainties that may affect the organization's objectives2. Effective risk management means attempting to control, as much as possible, future outcomes by acting proactively rather than reactively3. Therefore, effective risk management offers the potential to reduce both the possibility of a risk occurring and its potential impact.
Option A is the most likely scenario that indicates that the organization is not managing risks effectively, because it shows that the organization failed to comply with the disclosure requirements and exposed itself to regulatory fines and reputational damages4. This could have been avoided or mitigated if the organization had implemented a robust risk management framework that included policies, procedures, controls, and reporting mechanisms to ensure transparency and accountability in its transactions.
The other options are less likely to indicate ineffective risk management, as they involve external factors that are beyond the organization's control or influence. Option B involves an unexpected global pandemic, which is a rare and unpredictable event that could cause significant disruptions to any organization. Option C involves potential allegations of child labor usage by third-party suppliers, which is a reputational risk that the organization tried to address by terminating the contracts. Option D involves a lawsuit by a local community against a wind farm developer, which is a legal risk that the developer tried to prevent by complying with all legal requirements. These scenarios may still pose challenges or losses for the organization, but they do not necessarily reflect poor risk management practices.
質問 # 247
According to IIA guidance, which of the following corporate social responsibility (CSR) evaluation activities may be performed by the internal audit activity?
1. Consult on CSR program design and implementation.
2. Serve as an advisor on CSR governance and risk management.
3. Review third parties for contractual compliance with CSR terms.
4. Identify and mitigate risks to help meet the CSR program objectives.
- A. 1 2, and 4.
- B. 1,2, and 3,
- C. 1, 3, and 4.
- D. 2, 3, and 4.
正解：B
質問 # 248
An internal auditor is reviewing employee travel data to identify opportunities to cut costs while ensuring adequate participation at conferences to support the organization's mission. Which of the following pieces of evidence would be sufficient for completing this task?
- A. A log from the last year that includes dates of travel, conference titles, and conference objectives, all of which correspond with employee names and costs per trip.
- B. A log of conferences titles, dates of travel for each employee, and a detailed summary of conference objectives and how they relate to the organization's mission needs.
- C. A log that includes titles of conferences that all employees were invited to attend in the last year, along with the dates of those conferences and average costs per traveler.
- D. A log of employee travel requests, which include the title of each conference, the conference objectives, anticipated dates of travel, and estimated costs.
正解：A
質問 # 249
When using a risk assessment model to develop audit plans, it is essential that the chief audit executive take into account the:
- A. Dates of future board meetings.
- B. Recent or expected changes in management direction and objectives.
- C. Planned visits by the external auditors during the upcoming year.
- D. Results of the last audit.
正解：B
解説：
Section: Volume B
質問 # 250
A daily log of treasury dealers who exceeded their authorized limits serves as a:
- A. Directive control.
- B. Feed-forward control.
- C. Detective control.
- D. Preventive control.
正解：C
質問 # 251
Senior management has decided to adopt the key principles approach of the ISO 31000 risk management framework. According to IIA guidance, which of the following principles is most appropriate when implementing the risk management process in a dynamic agency?
- A. The risk management process should use a formal technique to consider the consequence and likelihood of each risk.
- B. The risk management process should be regularly reviewed and respond to changes in the environment, to remain relevant.
- C. Everyone in the agency has a primary responsibility for identifying and managing risks as part of the risk management process.
- D. The risk management process, while evaluating risk, should develop a mechanism to rank the relative importance of each risk.
正解：B
解説：
According to IIA guidance, when implementing the risk management process in a dynamic agency, it is most appropriate that the risk management process should be regularly reviewed and respond to changes in the environment to remain relevant. This principle ensures that the risk management practices are flexible and adaptive, reflecting the dynamic nature of risk within a changing organizational and external environment.
This approach is consistent with both the IIA's guidance on risk management and the principles outlined in ISO 31000.References: The Institute of Internal Auditors (IIA) - Guidance on Risk Management, ISO 31000 Risk Management Guidelines.
質問 # 252
An internal auditor observed that sales staff are able to modify or cancel an order in the system prior to shipping* She wonders whether they can also modify orders after shipping. Which of the following types of controls should she examine?
- A. Logical access controls
- B. Batch controls.
- C. Application controls.
- D. General IT controls.
正解：C
解説：
The internal auditor should examine application controls, which directly relate to specific computer applications. These controls ensure the accuracy, completeness, and authorization of transactions processed by the system. Since the auditor's concern is whether sales staff can modify orders after shipping, which involves transactional changes in a specific application, application controls are the appropriate focus.References:
Information systems auditing standards and best practices.
質問 # 253
Which of the following actions would compromise an internal auditor's objectivity?
- A. Receiving a promotional pen from a supply available to all employees.
- B. Auditing an activity for which the auditor had responsibility two years ago.
- C. Preparing bank reconciliations.
- D. Reviewing procedures before they are implemented.
正解：C
質問 # 254
An internal auditor used a questionnaire during an interview to gather information about the nature of credit sales processing. The questionnaire did not cover some pertinent information offered by the person being interviewed, and the auditor did not document the potential problems for further investigation. The primary deficiency with the above process is that:
- A. The engagement program was incomplete.
- B. The auditor failed to consider the importance of the information offered.
- C. The use of a questionnaire precluded the auditor from documenting other information.
- D. A questionnaire was used in a situation where a structured interview should have been used.
正解：B
質問 # 255
Suspecting fraud, the chief financial officer (CFO) asked the internal audit activity to investigate a significant increase in travel related expenditures. Work was performed by a qualified internal auditor. Following the completion of the engagement, the chief audit executive (CAE) reported to the CFO that no violations were found and no fraud had occurred. According to the Standards, which of the following principles did the CAE violate?
- A. Proficiency.
- B. Organizational independence.
- C. Due professional care.
- D. Individual objectivity.
正解：C
質問 # 256
The chief audit executive (CAE) has been asked to manage the regulatory compliance function for the organization's retail store operations. Store operations are included in the annual audit plan.
Which of the following strategies best fulfills the requirements of the Standards regarding these audits?
- A. Store operations audits should be performed by an external service provider.
- B. A store operations compliance audit should be performed by a staff internal auditor under the direction of the CAE.
- C. Store operations audits can be fully executed with appropriate disclosure to the board.
- D. The scope of store operations audits should exclude compliance.
正解：A
質問 # 257
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IIA-CIA-Part1試験は、内部監査の専門家における卓越性の象徴として、世界的に認められた認定資格であるCertified Internal Auditor（CIA）認定の最初の部分です。IIA-CIA-Part1試験に合格することは、CIA試験の残りの部分を受験するための前提条件です。
IIA-CIA-PART1試験は、内部監査人向けの世界的に認められた認定です。この試験は、内部監査の分野で個人の知識とスキルをテストするように設計されています。 IIA-CIA-PART1試験は、内部監査人の専門的な協会である内部監査人研究所（IIA）によって実施されています。この試験は、内部監査試験の必需品としても知られています。
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