[2023年12月] 確実合格する有効な方法IIA試験問題集でIIA-CIA-Part1試験学習ガイド
IIA-CIA-Part1問題集とEssentials of Internal Auditingトレーニングコースでお客様の合格を楽にさせる学習合格試験問題！
IIA-CIA-PART1試験は、内部監査のキャリアを追求しようとしている個人にとって重要な認証です。認証は世界的に認識されており、雇用主によって高く評価されています。認定は、個人が内部監査タスクを効果的に実行するために必要な知識とスキルを持っていることを示しています。
IIA-CIA-Part1試験は、内部監査士協会（IIA）が提供する認定試験で、内部監査士のための教育、トレーニング、認定プログラムを提供するグローバルな専門協会です。IIA-CIA-Part1試験は、内部監査士に対する世界的に認められた認定である認定内部監査士（CIA）の取得に向けた最初のステップです。この試験は、内部監査の基礎、リスク管理、ガバナンス、内部統制などのトピックをカバーしており、内部監査のキャリアを追求したい個人や、既にこの分野で働いている個人の知識とスキルを向上させたいと考えている人々の知識とスキルをテストするために設計されています。
IIA-CIA-Part1試験に合格することは、内部監査のキャリアを目指す人にとって重要な一歩です。CIA認定は、内部監査のプロフェッショナルとしての卓越性の証として、世界中で認められており、最高水準の専門性と倫理観に対するコミットメントを示しています。IIA-CIA-Part1試験は、内部監査の原則と実践の基礎を提供し、認定プログラムの残りの部分でより複雑な課題に対処する準備をするためのものです。
質問 # 136
To assure that the technical proficiency of internal auditors is appropriate for the audit engagements to be performed, a chief audit executive should:
- A. Require all of the audit staff to pursue a minimum number of continuing professional education hours each year
- B. Consider the scope of work and level of responsibility when establishing criteria for education and experience in filling internal audit positions.
- C. Ensure that each newly hired auditor is qualified in all of the disciplines needed to accomplish the department's audit mission.
- D. Oversee a training program that matches the actual training provided with the interests of individual auditors.
正解：B
質問 # 137
According to IIA guidance, the results of a formal quality assessment should be reported to which of the following groups?
- A. The audit committee and senior management.
- B. The audit committee and the external auditors.
- C. Senior management and the external auditors.
- D. Senior management and management of the audited area.
正解：A
質問 # 138
According to IIA guidance, which of the following is required of an internal audit activity?
- A. The internal audit activity should refrain from conducting an assurance engagement for which it lacks the necessary competencies or skills
- B. The audit committee should ensure that the internal audit activity continuously improves its knowledge and skills in order to fulfill its responsibilities
- C. In today's business climate which is dominated by technology and big data, it is imperative that each staff internal auditor has detailed knowledge about IT risks and technology-based audit techniques
- D. The chief audit executive must decline a consulting engagement or obtain competent advice and assistance if internal auditors lack the necessary competencies or skills
正解：B
質問 # 139
Which of the following situations would best indicate to the chief audit executive that one of the audit team members is struggling with application of due professional care?
- A. The delivery of audit results was several weeks late because the internal auditor had to spend additional time trying to understand the nature of certain transactions with derivation.
- B. According to the audit report, several control failures occurred due to irresponsible behavior of local management, who was consequently deprived of bonuses and wrote a negative feedback to the auditor
- C. The engagement supervisor requests that an auditor carry out improvements to workpapers to address numerous problems: evidence is missing, references are incorrect, and conclusions are superfluous
- D. Audit work was completed m accordance with the established goals; however, a material misstatement was later uncovered in the audited area by another assurance provider.
正解：D
質問 # 140
An external quality assurance review which was authorized by the chief audit executive (CAE) indicated significant findings from the Standards. To whom should the final results of the quality assurance review be reported?
- A. To the senior management with a copy to the board.
- B. To the board with copies to the external auditor or regulatory oversight body.
- C. The CAE with copies to the board and senior management.
- D. Confidentially to the CAE only.
正解：C
質問 # 141
An organization is beginning to implement an enterprise risk management program. One of the first steps is to develop a common risk language. Which of the following statements about a common risk language is true?
- A. Decision makers will understand that the likelihood of missing or ineffective controls will be reduced.
- B. Internal auditors will be able to reduce their sample sizes because controls will be more consistent.
- C. Management will be able to reduce inherent risk because they will have a better understanding of risk.
- D. Stakeholders will have more assurance that the risks are assessed consistently.
正解：D
質問 # 142
Noncompliance with which of the following would cause a control deficiency related to privacy protection practices?
I.An organization's internal privacy policies. II.Financial accounting standards.
III.Privacy laws and regulations.
IV.The Standards.
- A. I,II,III,and IV.
- B. II,III,and IVonly
- C. I and IIIonly
- D. II and IVonly
正解：C
質問 # 143
Which of the following statements accurately describes an internal auditor's responsibility with regard to due professional care?
- A. An internal auditor should express an opinion only when consensus with top management has been achieved.
- B. An internal auditor's opinion should be based on experience and free of all bias.
- C. An internal auditor's opinion should be based on factual evidence.
- D. An internal auditor's opinion should be limited to the effectiveness of internal controls.
正解：C
質問 # 144
Which of the following would be the least desirable criteria against which to judge current operations of a company's treasury function?
- A. The operations of the treasury function as documented during the last audit engagement.
- B. Finance textbook illustrations of generally accepted good treasury function practices.
- C. Company policies and procedures delegating authority and assigning responsibilities.
- D. Codification of best practices of the treasury function in relevant industries.
正解：A
質問 # 145
A chief audit executive (CAE) identifies that the internal audit activity lacks a necessary skill to perform a management request for a consulting engagement. According to IIA guidance, which of the following is the most appropriate action the CAE should take regarding the request?
- A. Allow the internal auditors to acquire the needed skills while performing the engagement.
- B. Decline the engagement request.
- C. Supervise the assigned internal auditors throughout the engagement.
- D. Assign the engagement to a more senior internal auditor.
正解：B
質問 # 146
Which of the following professional development approaches would offer internal auditors the most opportunities to broaden their engagement experiences?
- A. Appraise internal auditors' performance and competencies at least annually and issue constructive feedback.
- B. Rotate internal auditors among different engagement assignments.
- C. Assign more experienced internal auditors to mentor the less experienced auditors.
- D. Send internal auditors to external trainings in advanced internal audit topics.
正解：B
質問 # 147
Which of the following internal control weaknesses would an internal auditor most likely detect while reviewing a flowchart that depicts the purchasing function of an organization?
- A. The organization is not taking advantage of quantity discounts available from its suppliers.
- B. Payments to suppliers are made before goods are received.
- C. Payments for goods received have not been authorized at the appropriate level.
- D. Purchasing policies have not been updated.
正解：B
質問 # 148
Human resources and payroll are separate departments.
Which of the following combinations would provide the best segregation of duties?
- A. Payroll personnel add employees and enter employee bank account numbers but process hours only as approved by the human resources department. Paychecks are automatically deposited in the employee's bank account.
- B. Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.
- C. Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee's bank account.
- D. Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.
正解：C
質問 # 149
Wi ch of the following circumstances would most likely be considered a potential red flag for fraud by the internal audit activity?
- A. The volume of nonroutine journal entries has steadily increased over time.
- B. The recent employee survey indicates that some employees remain unaware of the organization's whistieblower hotline.
- C. The monthly payroll reports are not vetted to ensure terminated employees have been removed from the payroll system
- D. The database of approved suppliers has not been reviewed the last year
正解：C
質問 # 150
An organization has developed a large database that tracks employees, employee benefits, payroll deductions, job classifications, and other similar information. In order to test whether data currently within the automated system are correct, an auditor should:
- A. Select a sample of data to be entered for a few days and trace the data to the updated database to determine the correctness of the updates.
- B. Use generalized audit software to provide a printout of all employees with invalid job descriptions.
Investigate the causes of the problems. - C. Use test data and determine whether all the data entered are captured correctly in the updated database.
- D. Use generalized audit software to select a sample of employees from the database. Verify the data fields.
正解：D
質問 # 151
Which of the following are some of the requirements of the quality assurance and improvement program (QAIP)?
- A. The OAIP should be conducted at least once every three years, and must be performed by an external assessor.
- B. The OAIP should be performed with scoping limitations established by the board.
- C. he QAIP should include both internal assessments performed by staff and external assessments performed by independent, objective individuals
- D. The OAIP should be conducted on an ongoing basis, and can be completed as a self-assessment,
正解：A
質問 # 152
Which of the following is true about a system of internal control?
- A. Strategy should fit the system of internal control.
- B. Technology does not change the internal control landscape.
- C. Internal control should be updated at least annually.
- D. Articulating measurable objectives is part of internal control.
正解：A
質問 # 153
The chief commodity trader for a large energy company learns from a friend that a competitor will likely fail its upcoming regulatory audit and will be forced to temporarily decrease production. If the information is true, the trader has short-term opportunities to make trades that will financially benefit the trader's company and will lead to a substantial increase in the trader's performance bonus. However, if the information is not true, making the trades will significantly increase the company's risk of being caught in a long position. From an ethical perspective, which of the following would be the most appropriate course of action for the trader to take?
- A. Have another trader on staff make the trade in order to avoid a conflict of interest.
- B. Make the trade because the company and the trader will both benefit.
- C. Disclose the information to the risk oversight committee but proceed with the trade to capitalize on the opportunity.
- D. Defer the decision to management and risk the loss of the trading opportunity.
正解：D
質問 # 154
A manufacturer uses improved linkage between order entry, production, and shipping to reduce raw materials and work-in-process inventory. Which type of fraud will these changes likely reduce?
- A. Purchases from a related party.
- B. False reporting of hours worked.
- C. Theft of resources from inventory.
- D. Payment of fraudulent invoices.
正解：C
質問 # 155
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リアル試験問題と解答IIA IIA-CIA-Part1問題集はここに：https://drive.google.com/open?id=1OAqfnk0-J0B35g7EXWiPXizcIwEtoWrJ
最新 [2023年12月] 効果的な学習法で試験合格できるIIA-CIA-Part1：https://www.passtest.jp/IIA/IIA-CIA-Part1-shiken.html