[2025年04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！
質問 # 345
During an audit of financial contracts, an internal auditor learns that a relative has a substantial loan with the organization. The auditor should:
- A. Proceed with the audit engagement but disclose in the engagement final communication that the relative is a customer.
- B. Notify management and the chief audit executive (CAE) and have the CAE determine whether the auditor should continue with the audit engagement.
- C. Exclude the relative's information from the audited work and proceed with the audit engagement.
- D. Immediately withdraw from the audit engagement.
正解：B
解説：
Section: Volume C
質問 # 346
According to IIA guidance, which of the following statements is true regarding risk management in an organization?
- A. Risk management is a core responsibility of the internal audit activity
- B. The internal audit activity should consider the organization's maturity, structure, and the competitive environment to establish the organization's risk appetite
- C. The internal audit activity may use a risk management or control framework to assist in risk identification
- D. The risk management function has the sole responsibility for identifying and managing risks in all departments
正解：C
解説：
According to the IIA's guidance on risk management, the internal audit activity is not responsible for managing risks directly but plays a key role in evaluating the effectiveness of risk management processes. One way internal auditors contribute is by using established risk management or control frameworks to assist in identifying and assessing risks during their audits. This enables auditors to provide valuable insights and recommendations regarding risk management practices in the organization.References: The Institute of Internal Auditors (IIA) - Guidance on Risk Management
質問 # 347
Which aspect of an internal audit charter relates to the reporting structure for the internal audit activity?
- A. Objectivity.
- B. Organization.
- C. Responsibility.
- D. Authority.
正解：B
解説：
The organization aspect of an internal audit charter relates to the reporting structure for the internal audit activity. It establishes the position of the internal audit activity within the organization, and defines its functional and administrative reporting lines2. The organization aspect also ensures that the internal audit activity has sufficient independence and authority to perform its work effectively and objectively3.
References:
1: Internal Audit Charter [A Complete Guide + Template] - ModelOrganization2
2: The Internal Audit Charter IIA POSITION PAPER
The Internal Audit Charter Blueprint to Assurance Success Introduction One of the great challenges every organization faces is assuring efficient and effective risk management those policies and processes designed to leverage or mitigate risks to the organization's advantage. When done well, internal audit provides that assurance as part of its role to protect and enhance organizational value. For internal audit to operate at the highest levels, it must have clearly defined and articulated marching orders from the governing body and management. This is most easily achieved with a well-designed internal audit charter. The IIA's Perspective Every organization can benefit from internal audit, and an internal audit charter is vital to success of the activity (IIA Standard 1000). The charter is a formal document approved by the governing body and/or audit committee (governing body) and agreed to by management. It must define, at minimum: Internal audit's purpose within the organization. Internal audit's authority. Internal audit's responsibility. Internal audit's position within the organization. The IIA has produced model charters available to IIA members here in eight languages. Why the Internal Audit Charter Is Important The charter provides the organization a blueprint for how internal audit will operate and helps the governing body to clearly signal the value it places on internal audit's independence. Ideally it establishes reporting lines for the chief audit executive (CAE) that support that independence by reporting functionally to the governing body (or those charged with governance) and administratively to executive management. It also provides the activity the needed authority to achieve its tasks, e.g., unfettered access to records, personnel, and physical properties relevant to performing its work.
KEY TAKEAWAYS The internal audit charter is vital to internal audit's success and should be reviewed annually by the governing body. The internal audit charter should be approved by the governing body and agreed to by senior management.
The charter should at a minimum include internal audit's purpose and mission, authority, responsibility, its independent reporting relationships, scope and requirement to conform to IIA Standards. The internal audit charter should include details of how the internal audit activity will assess and report on the quality of the internal audit activity.1 3: Charter | Internal Audit
質問 # 348
According to IIA guidance, which of the following should be formally documented in the internal audit charter?
- A. The internal audit activity's responsibility for the FInance framework.
- B. The budgeting process for the internal audit activity.
- C. The internal audit activity's responsibility for imposing risk management processes.
- D. The nature of consulting services provided by the internal audit activity.
正解：D
質問 # 349
In order to effectively handle conflict between audit team members, an audit team leader should:
- A. Be assertive and keep the team members focused on a resolution.
- B. Avoid addressing the conflict until the leader is sure that there is a problem.
- C. Transfer one of the team members to another assignment.
- D. Ask one of the team members to resolve the issue by being more conciliatory.
正解：A
解説：
Section: Volume B
質問 # 350
Which of the following statements is true regarding internal controls?
- A. Internal controls eliminate process breakdowns caused by human errors.
- B. Robust internal controls ensure business success.
- C. Well-established internal controls cannot be overridden.
- D. Strategic objectives are prerequisites to establishing internal controls.
正解：D
質問 # 351
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. Defer the decision to management and risk the loss of the trading opportunity.
- C. Make the trade because the company and the trader will both benefit.
- D. Disclose the information to the risk oversight committee but proceed with the trade to capitalize on the opportunity.
正解：B
解説：
Section: Volume B
Explanation/Reference:
質問 # 352
Which of the following methods is not valid for completing continuing professional education hours?
- A. Attending technical session meetings held by state auditing organizations.
- B. Publishing an article on the organization's internal audit department.
- C. Participating in a formal in-house training program.
- D. Completing all audit engagements in accordance with the Standards.
正解：D
質問 # 353
Which of the following scenarios exemplifies a potential internal control weakness?
- A. The same employee who records cash receipts in the accounts receivable subsidiary ledger ensures that the ledger automatically updates the information.
- B. The same employee who restrictively endorses checks received from customers prepares the bank's check deposit slips.
- C. The same employee who receives cash from customers prepares a prelisting of cash receipts.
- D. The same employee who makes deposits at the bank prepares the monthly bank reconciliation.
正解：D
解説：
Section: Volume E
質問 # 354
An accounts payable clerk who has access to the vendor master file replaced the payment details of a legitimate vendor with those of a friend before processing the payment through the organization's cashier. Immediately afterward, he restored the original vendor information. Which of the following controls could have prevented this fraud?
- A. Segregation of duties between accounts payable and the cashier.
- B. Comparison of the check register to original invoices.
- C. Approval of master file change requests by the accounts payable supervisor
- D. Frequent issuance of account statements sent to the vendors.
正解：C
質問 # 355
Risk assessments can vary in format,but generallyinclude.
I.A description of identified risks. II.Tests of audit controls.
III.A
system of rating risks. IV.Sample size identification.
- A. I and IIIonly
- B. II,III,and IVonly
- C. I and IIonly
- D. I,III,and IVonly
正解：A
質問 # 356
According to IIA guidance, which of the following would be included in an internal audit charter to help establish the authority of the internal audit activity?
- A. Document the chief audit executive's (CAE's) reporting line
- B. Document agreement between the CAE and the individual to whom the CAE reports
- C. Declare the internal audit activity's accountability for safeguarding assets and confidentiality.
- D. Outline expectations for communicating the results of all aspects of the internal audit activity.
正解：A
解説：
To help establish the authority of the internal audit activity, an internal audit charter should document the chief audit executive's (CAE's) reporting line. This information clarifies the CAE's position within the organization, reinforces their independence, and underscores the authority granted to them by the board, which is crucial for enabling the internal audit activity to fulfill its mandate effectively.References: IIA Standard 1110 - Organizational Independence, which emphasizes the importance of defining the CAE's reporting lines in the internal audit charter to ensure organizational independence.
質問 # 357
Senior management at a financial institution has received allegations of fraud at its derivatives trading desk and has asked the internal audit activity to investigate and issue a report concerning the allegations. The internal audit activity has not yet developed sufficient proficiency regarding derivatives trading to conduct a thorough fraud investigation in this area. Which of the following courses of action should the chief audit executive (CAE) take to comply with the Standards?
- A. Contract with an external certified fraud examiner with derivatives experience to perform the investigation and subsequent reporting, with the chief audit executive approving the scope of the investigation and evaluating the adequacy of the work performed.
- B. Request that senior management exclude the internal audit activity from the investigation completely and instead contract with an external certified fraud examiner with derivatives experience to perform all aspects of the investigation and subsequent reporting.
- C. Engage the former head of the institution's derivatives trading desk to perform the investigation and submit a report with supporting documentation to the CAE.
- D. Request that senior management allow a delay of the fraud investigation until the internal audit activity's on- staff certified fraud examiner is able to obtain the appropriate training regarding the analysis of derivatives trading.
正解：A
解説：
Section: Volume A
質問 # 358
A receiving department receives copies of purchase orders for use in identifying and recording inventory receipts.
The purchase orders list the name of the vendor and the quantities of the materials ordered.
A possible error that this system could allow is:
- A. Payment for unauthorized purchases.
- B. Overpayment for partial deliveries.
- C. Delay in recording purchases.
- D. Payment to unauthorized vendors.
正解：B
解説：
Section: Volume C
質問 # 359
Which of the following situations best describes an internal auditor who may have violated the IIA Code of Ethics principle of confidentiality?
- A. The auditor asked the audit client to copy requested files to her personal unencrypted memory stick because it was faster and more convenient.
- B. The auditor decided not to notify her supervisor that her brother-in-law was responsible for the project the auditor was expected to evaluate.
- C. The auditor was assigned to analyze the organization's incentive program and spent long hours reviewing other employees' bonuses,
- D. The auditor intentionally omitted from his resume that he was fired from his previous job for fraud allegations,
正解：C
質問 # 360
Which of the following is the most effective strategy to manage the risk of foreign exchange losses due to sales to foreign customers?
- A. Hire a risk consultant.
- B. Maintain a large foreign currency balance.
- C. Insist that customers only pay in a stable currency.
- D. Implement a hedging strategy.
正解：D
質問 # 361
According to the Standards, for how long should internal auditors who have previously performed or had management responsibility for an operation wait to become involved in future internal audit activity with that same operation?
- A. Six months.
- B. Three months.
- C. Two years.
- D. One year.
正解：D
質問 # 362
When an organization purchases a derivative contract in the stock market to limit the potential loss in the value of a security, the organization is applying which of the following risk management techniques?
- A. Transferring the risk.
- B. Introducing a control feature.
- C. Avoiding the risk altogether.
- D. Accepting the risk.
正解：A
解説：
When an organization purchases a derivative contract in the stock market to limit the potential loss in the value of a security, it is transferring the risk to another party. In this case, the derivative contract (such as options or futures) serves as a hedge against potential losses, meaning the risk of loss is transferred to the counterparty of the derivative contract. References:
* Institute of Internal Auditors (IIA) standards and guidelines on risk management and control.
質問 # 363
The chief audit executive of an organization assigns audit resources to undertake a consulting engagement requested by senior management the previous year, and a scheduled assurance audit of the procurement process Which of the following appropriately differentiates the two engagements?
- A. The details of assurance services are expected to be included in the risk-based audit plan; this is not the case for consulting services.
- B. The objectivity of assurance services is impaired when undertaken by internal auditors who have had recent prior responsibility in the area under review; this is not the case for consulting services
- C. The results of assurance services are required to be monitored; this is not the case for consulting services
- D. The performance of assurance services may be outsourced for competency gaps: this is not the case for consulting services.
正解：A
解説：
According to IIA standards, assurance services are expected to be included in the risk-based audit plan as they are integral to the systematic evaluation and improvement of risk management, control, and governance processes. Consulting services, however, are typically requested by management and do not necessarily follow the structured inclusion in the risk-based plan, reflecting their more flexible and situational nature.References:
The IIA's International Standards for the Professional Practice of Internal Auditing, particularly distinctions between assurance and consulting activities.
質問 # 364
In which of the following scenarios would a customer service hotline receive a high volume of complaints regarding payments not being applied to customers' accounts?
- A. Invoices are not being mailed to customers.
- B. An employee is tampering with customer checks.
- C. The customer service department is not forwarding complaints to the accounts receivable department.
- D. Employees are submitting fraudulent expense reports.
正解：B
質問 # 365
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