[2023年12月28日] 最新リアルIIA-CIA-Part1試験問題集解答
あなたを簡単に合格させるIIA-CIA-Part1試験問と正確なEssentials of Internal AuditingPDF問題
IIA-CIA-PART1認定試験は、複数選択の質問を伴うコンピューターベースの試験です。試験は2つの部分に分割され、候補者は各部品を完成させるために2時間45分を与えられます。この試験はいくつかの言語で提供され、世界中のIIA認定テストセンターで撮影できます。試験に合格した候補者は、認定内部監査人（CIA）の指定を獲得し、CIA認定の残りの部分を追求する資格があります。
内部監査の必需品としても知られるIIA-CIA-PART1認定試験は、内部監査人研究所（IIA）が提供するグローバルに認められた認定試験です。この認定は、内部監査でキャリアを追求したい個人の知識、スキル、能力をテストするように設計されています。この試験では、内部監査の基本、リスク管理、ガバナンス、倫理など、幅広いトピックをカバーしています。
質問 # 12
Which of the following statements is true about The IIA Global Internal Audit Competency Framework?
- A. The framework describes competencies needed for individual internal auditors, but not those necessary at the chief audit executive level.
- B. The framework lists the core competencies internal auditors should possess before attempting to attain The IIA's Certified Internal Auditor certification.
- C. The core competencies outlined in the framework are not expected of a person undertaking an entry-level position as an internal auditor.
- D. The framework is designed to be used primarily by chief audit executives that are developing indicators to measure the performance of the internal audit activity for which they are responsible.
正解：D
質問 # 13
During a routine audit of a customer service hotline, an internal auditor noticed that an unusually high number of customer complaints pertained to payments not being applied to the customers' accounts. Which of the following would most likely be the reason for the high volume of complaints?
- A. Check tampering by an employee.
- B. Poor controls in the invoice approval processes.
- C. Submission of fraudulent expense reports.
- D. An ineffective customer service department.
正解：A
質問 # 14
The collaborating style for conflict resolution, where the parties promote assertiveness and work together to develop a mutually beneficial solution, is best used in which of the following situations?
- A. Resolution is time sensitive and a quick decision is necessary.
- B. Parties are confident of the solution and are ready to defend it.
- C. The issue is more important to one patty than the others.
- D. There is a high level of trust among the parties.
正解：D
質問 # 15
Which of the following would best assist the internal audit activity in assessing whether an organization's responses to risk are aligned with its risk appetite?
- A. Determining that there are no gaps between the internal auditors' risk assessment and the risk assessment performed by the organization
- B. Verifying that previously identified organizational risks were documented in board meeting minutes
- C. Obtaining evidence that employees throughout the organization are aware of the organization s risk appetite
- D. Analyzing the results of successful testing of controls and monitoring procedures implemented by management
正解：D
質問 # 16
The main reason to establish internal controls in an organization is to:
- A. Provide reasonable assurance on the achievement of objectives.
- B. Safeguard the resources of the organization.
- C. Ensure the accuracy, reliability, and timeliness of information.
- D. Encourage compliance with policies and procedures.
正解：A
解説：
Section: Volume B
質問 # 17
If earnings on financial statements for internal use only have been manipulated in the past, an internal auditor is likely to focus on which of the following?
- A. The timing of revenue recognition and the valuation of inventories.
- B. The proper accrual of payables at the end of the interim period.
- C. Whether accounting estimates are reasonable given past actual results.
- D. Whether there have been changes in accounting principles that materially affect the financial statements.
正解：A
質問 # 18
Which of the following strategies would be the most effective to share an organization's risk of losses through foreign currency transactions related to the accounts payable process?
- A. Purchasing liability insurance.
- B. Using a hedging strategy.
- C. Implementing controls to follow up on deviations.
- D. Purchasing foreign currency reserves.
正解：B
質問 # 19
According to IIA guidance, which of the following is necessary for internal auditors to comply with the requirements for proficiency?
1. Sufficient consideration of current activities, trends, and emerging issues to effectively carry out their professional responsibilities.
2. Ability to provide relevant advice and recommendations to management and the board.
3. Understanding of key IT risks and controls and the ability to identify fraud using technology-based audit techniques.
4. Knowledge, skills, and other competencies necessary to perform individual responsibilities during the engagement.
- A. 1, 2, and 3 only.
- B. 2, 3. and 4 only
- C. 1 and 4 only.
- D. 1, 2, and 4 only.
正解：A
質問 # 20
According to IIA guidance, which of the following is a required aspect of an internal audit charter?
- A. Quarterly assessment
- B. Reporting relationships
- C. Management approval
- D. Independent review
正解：B
質問 # 21
During a procurement process audit the internal audit activity undertakes a fraud risk assessment and considers a range of possible fraud scenarios within the process. Which of the following scenarios constitutes a pressure to commit fraud?
- A. The head of the department is the only signatory to purchase orders issued to third party contractors.
- B. An employee believes his poor compensation package justifies engaging in unethical behavior.
- C. One of the employees was found to have an obsession with expensive jewelry
- D. Some employees strongly believe monetary gifts from vendors is a means of saving for life after employment.
正解：C
質問 # 22
Which of the following is a role of the board of directors in the governance process?
- A. Conduct periodic assessments of the organization's governance systems.
- B. Implement an effective system of internal controls to support the organization's governance systems.
- C. Review and approve operational goals and objectives.
- D. Obtain assurance concerning the effectiveness of the organization's governance systems.
正解：D
解説：
Section: Volume A
質問 # 23
After several years in the engineering department, an engineer was transferred to the internal audit department. One month later, the new auditor was assigned to an assurance engagement for the engineering department. When the auditor's former engineering supervisor suggested a change in the sample selection method, the auditor consulted with the audit supervisor. They determined that the suggested method would not be as representative and that the original selection method should be used. In this situation, the auditor:
- A. Does not have objectivity since the auditor recently transferred from the engineering department.
- B. Maintained an independent mental attitude and is therefore objective.
- C. Does not have independent organizational status since the auditor recently transferred from the engineering department.
- D. Has subordinated professional judgment, and objectivity is therefore impaired.
正解：A
解説：
Section: Volume A
質問 # 24
Which of the following is not a benefit of using information technology in solving audit problems?
- A. It increases audit opportunities.
- B. It improves the auditor's judgment.
- C. It helps reduce audit risk.
- D. It improves the timeliness of the audit engagement.
正解：B
解説：
Section: Volume A
質問 # 25
The audit committee has asked the chief audit executive (CAE) to assist in the selection of a new external audit firm. Which of the following is an appropriate action by the CAE?
- A. The CAE develops a formal set of criteria for the audit committee to use in selecting the external auditor.
- B. The CAE declines to participate in the process because providing this assistance would result in compromising the internal audit activity's objectivity.
- C. The CAE and two managers from the audit staff review the bids and select one firm to meet with the audit committee for the committee's approval.
- D. The CAE, chief financial officer, and controller review the bids, interview two firms, and recommend one of the two firms to the audit committee for its approval.
正解：A
解説：
Section: Volume B
質問 # 26
According to the Standards, a review team must express an opinion on which of the following when performing an external assessment of an internal audit activity?
Conformance with the Standards and IIA Code of Ethics.
Effectiveness of continuous improvement activities.
Feedback from internal audit customers and other stakeholder groups.
Efficiency and effectiveness of the internal audit activity's administration processes.
- A. 1only
- B. 1 and 2only
- C. 2 and 4only
- D. 3only
正解：A
質問 # 27
Which of the following activities would an internal auditor perform as a consulting engagement for an organization?
- A. Advising new internal auditors working for the organization on how to develop strategies on planning audits for the upcoming fiscal year
- B. Assessing whether the organization's corporate social responsibility program is meeting its yearly goals to reduce carbon emissions.
- C. Briefing the organization's department managers on how to implement risk management processes into their daily operations.
- D. Communicating with senior management to better understand how new purchasing controls will minimize payment processing time.
正解：C
質問 # 28
When planning an audit engagement, what should an internal auditor first consider when assessing the risk of fraud in the area to be audited?
- A. Organizational structure.
- B. Impact of and exposure to fraud.
- C. Existence of evidence of fraud.
- D. Management's risk appetite.
正解：B
質問 # 29
The internal audit staff lacks the expertise to perform a specific activity when auditing an organization.
Which of the following individuals is not an appropriate choice to perform this task?
- A. A specialist from the staff of a government agency.
- B. A researcher affiliated with a college or university.
- C. A consultant from an outside firm.
- D. An expert within the department being audited.
正解：D
質問 # 30
COBIT is primarily designed to:
- A. Provide guidance to govern information technology activities.
- B. Satisfy information technology regulatory requirements.
- C. Define auditing standards for information technology auditors.
- D. Assist technology professionals in interpreting technological specifications.
正解：A
質問 # 31
Which of the following represents a deficiency in the control environment?
- A. Hiring procedures do not include background checks for prospective job candidates.
- B. The sales department has failed to achieve targets for the last nine months.
- C. Employees report suspicious activity by calling the organization's ethics hotline.
- D. Management reports three potential ethics issues to the board of directors.
正解：A
質問 # 32
Which of the following would most likely function as a detective control?
- A. Insurance claims.
- B. Cycle counts.
- C. Security dogs.
- D. Alert employees.
正解：B
解説：
Section: Volume C
質問 # 33
Feedback on engagements from audit clients, annual benchmarking of the internal audit activity's (IAA's) performance against best practice, and analyses of project budgets and audit plan completion are all tools that can best be used by the IAA for which purpose?
- A. Determining the level of residual risk.
- B. Developing control processes.
- C. Completing internal assessments.
- D. Identifying conflicts of interest.
正解：C
質問 # 34
Which of the following situations is most likely to impair internal audit objectivity?
- A. According to policy, the internal auditor must obtain approval from the CFO prior to requesting information for internal audit purposes.
- B. An internal auditor, who was an accounts receivable intern for the organization three years prior, performs an audit of the accounts receivable cycle.
- C. An internal auditor reports both functionally and administratively to the chief financial officer (CFO).
- D. An internal auditor performs an audit in a department that is led by the auditor's close friend.
正解：D
質問 # 35
......
IIA-CIA-Part1認証試験問題集の解答を提供しています：https://drive.google.com/open?id=1vJOeBpq3VSUf97_7mvTYB75XWWVm3QQO
更新されたIIA-CIA-Part1試験練習テスト問題：https://www.passtest.jp/IIA/IIA-CIA-Part1-shiken.html