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IIA IIA-CIA-Part1 認定試験の出題範囲：
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IIA-CIA-PART1認定試験は、125の複数選択の質問で構成されるコンピューターベースの試験です。試験は英語で実施され、2時間45分の期間があります。試験の合格スコアは800のうち600であり、候補者は、試験の4つのドメインのそれぞれで最低75％のスコアを達成する必要があります。内部監査、独立性と客観性、専門的なケア、および品質保証と改善の基礎プログラム。
質問 # 25
According to IIA guidance, which of the following statements is true regarding the reporting of results from a quality assurance and improvement program review of the internal audit activity?
- A. The results are communicated upon completion to the board and management, but action plans for recommended improvements do not have to be reported.
- B. A report on the results of the assessment is issued upon completion, and progress on implementing recommended improvements must be reported monthly.
- C. The results are reported upon completion in confidence directly to the board, and management is advised only of the recommendations and improvement action plans.
- D. The results are shared with the board and management upon completion, and monitoring of recommended improvements must be reported at least annually.
正解：D
質問 # 26
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. 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.
- B. 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.
- 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 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.
正解：C
質問 # 27
In selecting a team to perform an internal audit of a purchasing operation, which of the following characteristics would not preclude an auditor from being selected?
The auditor's spouse is employed by the clerical section of the purchasing records
unit.
The auditor had been a purchasing agent five years earlier.
The auditor's family owns a business that regularly sells goods to the organization.
The auditor has received a desk calendar as a promotional gift from a vendor.
- A. 1 and 4 only.
- B. 2 and 3 only.
- C. 2 and 4 only.
- D. 1 and 3 only.
正解：C
解説：
- ---
質問 # 28
Which of the following control activities is the most effective to ensure users' levels of access are appropriate for their current roles?
- A. The human resources department generates a monthly list of terminated and transferred employees and requests IT to update the user access as required.
- B. Standardized user access profiles are developed and the appropriate access profiles are automatically assigned to new or transferred employees.
- C. System administrator rights are assigned to one user in each department who can update user access of terminated or transferred employees immediately.
- D. Department managers are required to perform periodic user access reviews of relevant systems and applications.
正解：D
質問 # 29
Which of the following components influences the risk consciousness of an organization's people and is the basis for all other components of enterprise risk management?
- A. Internal Environment.
- B. Objective setting.
- C. Risk Assessment.
- D. Information and Communication.
正解：A
質問 # 30
Overall audit efficiency is enhanced between the internal and external audit functions when:
- A. External audit scope is reduced based on the internal audit department's activities.
- B. The internal audit department reviews functions or departments prior to the external audit.
- C. Internal audit coverage is reduced to avoid potential conflicts of interest.
- D. Audits of the same department are conducted at different times.
正解：A
解説：
Section: Volume A
質問 # 31
Which of the following options describes the reason that conformance with The IIA's Code of Ethics is mandatory for internal auditors?
- A. The internal audit activity's ethical compliance sets the tone for the ethical compliance by the organization's board, management, and employees.
- B. Ethical compliance is necessary for internal auditors and the internal audit activity to accept responsibility for providing absolute assurance about the organization's risk management.
- C. Ethical compliance provides the basis for stakeholder trust and confidence in the validity of the profession of internal auditing and the internal audit activity's findings.
- D. Ethical compliance provides the basis for stakeholder confidence in the competence of the internal audit activity and of professional internal auditors.
正解：C
質問 # 32
In selecting a team to perform an internal audit of a purchasing operation,which of the
following characteristics would not preclude an auditor from being selected?
1.The auditor's spouse is employed by the clerical section of the purchasing records unit.
2.The auditor had been a purchasing agent five years earlier.
3.The auditor's family owns a business that regularly sells goods to the organization.
4.The auditor has received a desk calendar as a promotional gift from a vendor.
- A. 1 and 4 only
- B. 2 and 3 only
- C. 1 and 3 only
- D. 2 and 4 only
正解：D
質問 # 33
A fast-food company is developing a computer simu-lation involving arrival time at a drive-through restaurant. The distribution for arrival times is:
Time
Single-Digit Random
Between Arrivals Probability Number Assigned
2 minutes
0.1 0
3 minutes
0.2 1, 2
4 minutes 0.3
3, 4,5
5 minutes
0.4
6, 7,8, 9
Six random numbers are selected to represent the arrival of six cars: 1, 6, 9, 0, 5, 6.
What is the mean time between arrivals in this run of the simu-lation model?
- A. 3 minutes.
- B. 5 minutes.
- C. 4 minutes.
- D. 2 minutes.
正解：C
質問 # 34
Which of the following best describes the board's role in establishing effective organizational governance?
- A. The board approves management's detailed plans and objectives
- B. The board is involved in approving operational policy
- C. The board monitors key processes and procedures
- D. The board has oversight responsibility for organizational resources
正解：D
質問 # 35
Management has requested that an internal auditor serve as member of a task force that will review current receivables practices and make recommendations to improve processes. Which of the following is the most appropriate response by the internal auditor?
- A. Accept the assignment provided that such consulting services are defined in the charter.
- B. Do not accept the assignment because the assignment is not part of an approved audit plan.
- C. Decline the assignment because participation on task forces will impair the auditor's objectivity in future audit engagements.
- D. Accept the assignment if the auditor believes that it will not impair objectivity in future audit engagements.
正解：A
質問 # 36
In selecting a team to perform an internal audit of a purchasing operation, which of the following characteristics would not preclude an auditor from being selected?
1. The auditor's spouse is employed by the clerical section of the purchasing records unit.
2. The auditor had been a purchasing agent five years earlier.
3. The auditor's family owns a business that regularly sells goods to the organization.
4. The auditor has received a desk calendar as a promotional gift from a vendor.
- A. 1 and 4 only
- B. 2 and 3 only
- C. 1 and 3 only
- D. 2 and 4 only
正解：D
解説：
Section: Volume D
Explanation
質問 # 37
A manufacturer uses a materials requirements planning (MRP) system to track inventory, orders, and raw materials requirements. What condition should an auditor search for in the MRP database if a preliminary assessment indicated that inventory is understated?
I.Item cost set at zero.
II.
Negative quantities on hand.
III.
Order quantity exceeding requirements.
IV.
Inventory lead times exceeding delivery schedule.
- A. III and IV only.
- B. I and IV only.
- C. II and IV only.
- D. I and II only.
正解：D
質問 # 38
An internal auditor is conducting an engagement in the accounts payable department, which includes expressing an opinion at the micro level. According to IIA guidance, which of the following statements is true regarding micro-level opinions?
1. They are most effective when using a combination of current and prior engagement findings to draw conclusions.
2. They typically are based on defined procedures such as those found in an accounts payable reconciliation process.
3. They are discrete and not normally shared with senior management or the board.
4. They can rely on evidence taken from the work of other assurance activities across the organization.
- A. 2 and 3.
- B. 3 and 4.
- C. 1 and 2.
- D. 1 and 3.
正解：A
解説：
Section: Volume E
質問 # 39
When conducting an interview, an internal auditor is most likely to ask open-ended questions in order to:
- A. Obtain information based on the person's own perspective.
- B. Gather factual data on several different topics.
- C. Obtain specific answers and maximize efficiency.
- D. Determine agreement or disagreement with a stated viewpoint.
正解：A
質問 # 40
An internal auditor in a small broadcasting organization was assigned to review the revenue collection process. The auditor discovered that some checks from three customers were never recorded in the organization's financial records. Which of the following documents would be the least useful for the auditor to verify the finding?
- A. Customer confirmation letters.
- B. Copies of sales invoices.
- C. Copies of deposit slips.
- D. Bank statements.
正解：C
質問 # 41
Which of the following activities best reflects the scope and status of the internal audit activity as defined in the internal audit policy statement?
- A. The audit manager refrains from assigning an auditor who was a former payroll clerk to conduct a payroll audit.
- B. The audit manager conducts an internal quality assessment of the internal audit activity's adherence to the Standards.
- C. The board approves the annual performance evaluation of the chief audit executive.
- D. The internal auditor reviews the physical access to merchandise during an inventory count.
正解：D
質問 # 42
Why is it imperative for the chief audit executive to track and develop the educational qualifications of internal audit staff?
- A. To accurately conduct performance appraisals
- B. To satisfy the audit committee requirements.
- C. To ensure that the resources needed to complete the audit plan are available.
- D. To ensure that staff complete required continuing professional education credits annually.
正解：C
質問 # 43
Which of the following would provide the best guidance to a chief audit executive who is setting internal audit staff requirements?
- A. A review of audit staff education and training records.
- B. Information about the audit staff size and composition of comparable organizations.
- C. The results of the audit staff's most recent performance reviews.
- D. Results from discussions of audit needs with executive management and the audit committee.
正解：D
解説：
Section: Volume E
質問 # 44
Which of the following actions is the internal audit activity best positioned within the organization to perform?
- A. Advise the board on risk management issues
- B. Monitor the organization's risk mitigations
- C. Determine the likelihood and impact of risks
- D. Determine organizational risk tolerances
正解：B
質問 # 45
A fast-food company is developing a computer simu-lation involving arrival time at a drive-through restaurant. The distribution for arrival times is:
Time
Single-Digit Random
Between Arrivals
Probability
Number Assigned
2 minutes
0.1
0
3 minutes
0.2
1, 2
4 minutes
0.3
3, 4, 5
5 minutes
0.4
6, 7, 8, 9
Six random numbers are selected to represent the arrival of six cars: 1, 6, 9, 0, 5, 6.
What is the mean time between arrivals in this run of the simu-lation model?
- A. 3 minutes.
- B. 5 minutes.
- C. 4 minutes.
- D. 2 minutes.
正解：C
質問 # 46
An internal audit activity's work schedule should always provide sufficient information to the audit committee to enable it to determine whether the proposed engagements:
- A. Are likely to detect control deficiencies.
- B. Include sufficient fraud awareness.
- C. Will likely result in the detection of any major risk exposures.
- D. Support the organization's objectives.
正解：D
質問 # 47
A global manufacturing company has three regional offices. The chief audit executive (CAE) is concerned about the cost of an upcoming external quality assessment of the internal audit activity. The last external assessment was performed six years ago. Recently, the internal audit staff at one of the regional offices performed an internal assessment. To ensure conformance with the Standards, what is the most appropriate action for the CAE to take?
- A. Review the results of the internal assessment, identify weaknesses, and implement improvements at the remaining offices.
- B. Request that an external assessor validate the results of the internal assessment and review the remaining offices.
- C. Request the regional office that performed the internal assessment to perform an assessment of the remaining offices.
- D. Request from the audit committee an additional budget and an extension so that the external assessment could be performed next year.
正解：D
質問 # 48
Which of the following is a valid statement about the use of visual observations during an audit engagement?
Visual observations can be used to detect ineffective controls, idle resources, and safety hazards.
Visual observations can be used during both preliminary survey and fieldwork stages of the audit engagement.
Visual observations can provide unsubstantiated facts to management if the internal auditor believes the information is useful.
Visual observations can assist an auditor in determining if a material observation should be communicated through informal means to the organization's senior management.
- A. 1 and 2only
- B. 2 and 3only
- C. 3 and 4only
- D. 1 and 4only
正解：A
質問 # 49
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