ベストな準備プランIIA-CIA-Part1試験2023年最新のCertified Internal無制限230問題
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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、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。
IIA-CIA-Part1試験は、内部監査業界について包括的な理解力が必要な厳格で挑戦的な認定試験です。試験に合格することは、候補者がこの分野で卓越性を示すことを証明し、新しいキャリアの機会を開くことを示します。適切な準備と学習資料を備えた候補者は、IIA-CIA-Part1試験に合格し、CIA認定を獲得するための第一歩を踏み出すことができます。
質問 # 110
A member of the IT department transfers to the internal audit department. A few months after transferring, the new auditor volunteers to assist in an assurance engagement for the IT department. According to the Standards, how should the chief audit executive respond?
- A. Decline the offer because the internal auditor recently transferred from the IT department.
- B. Decline the offer because the internal auditor subordinated professional judgment, and objectivity is therefore impaired.
- C. Accept the offer because the internal auditor maintains an independent mental attitude and is therefore objective.
- D. Accept the offer because the internal audit charter grants the internal auditor authority to maintain objectivity.
正解：A
質問 # 111
Which of the following drivers of fraud is directly controllable by an organization?
- A. Opportunity
- B. Incentive
- C. Pressure
- D. Rationalization
正解：A
質問 # 112
When conducting an interview, an internal auditor is most likely to ask open-ended questions in order to:
- A. Obtain specific answers and maximize efficiency.
- B. Obtain information based on the person's own perspective.
- C. Determine agreement or disagreement with a stated viewpoint.
- D. Gather factual data on several different topics.
正解：B
解説：
Section: Volume E
質問 # 113
To promote a positive image within an organization,a chief audit executive (CAE) adjusted the audit plan to focus on assurance engagements that highlighted potential costs to be saved. Negative observations were to be omitted from engagement final communications. Which action taken by the CAE would be considered a violation of the Standards?
I.The focus of the audit function was changed without modifying the audit charter or notifying the audit committee.
II.Negative observations were omitted from the engagement final communications.
III.Cost savings and recommendations were highlighted in the engagement final communications.
- A. I and IIonly
- B. IIonly
- C. I and IIIonly
- D. I,II,and III.
正解：A
質問 # 114
Which of the following fraud prevention measures is most likely to trigger undesired adverse behavior if improperly designed?
- A. Ethics training programs
- B. Compensation programs
- C. Disclosure of outside business activities
- D. Exit interviews
正解：B
質問 # 115
When performing benchmarking during the planning phase of a performance audit, an internal auditor should:
- A. Identify comparative organizations.
- B. Develop functional action plans.
- C. Determine the current performance gap.
- D. Project future performance levels.
正解：A
質問 # 116
When developing an effective risk-based plan to determine audit priorities, an internal audit activity should start by:
- A. Reviewing organizational objectives.
- B. Prioritizing known risks.
- C. Observing and analyzing controls.
- D. Identifying risks to the organization's operations.
正解：A
質問 # 117
According to the Standards, which of the following statements about effective governance is not true?
- A. It relies on internal controls to be effective.
- B. It considers risk when setting strategy.
- C. Its structures are distinct from risk management structures.
- D. It is implemented by the board or an equivalent body.
正解：C
質問 # 118
Which of the following would be the most effective fraud prevention control?
- A. New hire training to explain fraud and employee misconduct.
- B. Installation of a video surveillance system in a warehouse prone to inventory loss.
- C. Email alert sent to management for checks issued over $100,000.
- D. Daily report that identifies unsuccessful system log-in attempts
正解：A
質問 # 119
Which of the following are typical management control activities?
- A. Reconciliation, planning, and documentation.
- B. Reconciliation, inquiry, and documentation.
- C. Reconciliation, planning, and inquiry.
- D. Planning, inquiry, and documentation.
正解：B
解説：
Section: Volume D
質問 # 120
Which of the following statements about risk assessment is true?
- A. Risk assessment focuses on the quantitative evaluation of exposures.
- B. Risk assessment evaluates risk both on an inherent and residual basis.
- C. Risk assessment is the amount of inherent risk in a separately identifiable business entity.
- D. Risk assessment determines the organization's tolerance for exposure.
正解：B
解説：
Section: Volume D
質問 # 121
An audit of the quality control department is being planned. Which of the following would least likely be used in the preparation of a preliminary survey questionnaire?
- A. The prior audit report.
- B. The permanent audit file.
- C. An analysis of quality control documents.
- D. Management's charter for the quality control department.
正解：C
解説：
Section: Volume A
質問 # 122
While conducting an engagement in the procurement department, the internal auditor noticed that the department head's travel reports showed minor travel expenses, and there were no charges for hotels, meals, or transportation. However, the auditor knew that the department head frequently traveled worldwide to meet with suppliers and visit their production sites. Which of the following would be the most appropriate next step for the auditor?
- A. The auditor should analyze the list of destinations the department head visited to estimate typical costs.
- B. The auditor should investigate whether there are any special arrangements regarding senior management travel.
- C. The auditor should analyze trends and changes among the organization's suppliers over the past few years.
- D. The auditor should make a note of the issue for follow-up when employee travel expenses are audited.
正解：B
質問 # 123
According to MA guidance, which of the following best describes how often the chief audit executive should review the quality assurance and improvement program of the internal audit activity?
- A. Whenever the business objectives of the organization change
- B. At the completion of each engagement.
- C. Just prior to an external assessment of the internal audit activity
- D. Progressively on a day-to-day basis
正解：B
質問 # 124
In which of the following ways can a chief audit executive demonstrate to the board that the internal audit activity collectively possesses all of the skills needed to complete its annual goals?
- A. Require senior auditors to obtain a professional certification.
- B. Involve board members in hiring activities and request advice.
- C. Provide a competency assessment of the internal audit staff.
- D. Require all internal audit staff to complete the same training course on a general audit subject,
正解：C
質問 # 125
A retail sales company has discontinued a product that normally sold for $100. During the first month of a sale of the product, a 20 percent discount was given. Later that sale price was reduced by an additional 40 percent.
What was the overall discount from the original selling price?
- A. 30 percent.
- B. 48 percent.
- C. 60 percent.
- D. 52 percent.
正解：D
解説：
Section: Volume C
Explanation
質問 # 126
During an audit of financial contracts, an auditor learns that a relative has a substantial loan with the organization. The auditor should:
- A. Exclude the relative's information from the audited work and proceed with the audit engagement.
- B. Proceed with the audit engagement but disclose in the engagement final communication that the relative is a customer.
- C. Immediately withdraw from the audit engagement.
- D. Notify management and the chief audit executive (CAE) and have the CAE determine whether the auditor should continue with the audit engagement.
正解：D
解説：
Section: Volume B
質問 # 127
According to the Standards,which of the following best describes why initial audit test results should be reported to the auditor-in-charge prior to advising management?
- A. It is required to demonstrate that effective engagement supervision has occurred.
- B. It ensures that an appropriate chain of evidence is maintained through the workpapers.
- C. It helps ensure that appropriate professionaljudgmentsand conclusions are made.
- D. It increases the likelihood of obtaining the audit client's agreement with the results.
正解：C
質問 # 128
An internal audit activity encounters a scope limitation from senior management that will
affect its ability to meet its goals and objectives for a potential engagement client. The nature of the scope limitation shouldbe.
- A. Communicated,preferably in writing,to the board.
- B. Communicated to the external auditors so that they can investigate the area in more detail.
- C. Noted in the audit workpapers,but the engagement should be carried out as scheduled,with any necessary adjustments made based on the scope limitation.
- D. Communicated to management,stating that the limitation will not be accepted because it would impair the audit activity's independence.
正解：A
質問 # 129
After completing a net present value (NPV) calculation on a proposed project, an analyst explores the change in NPV with changes in the interest rate. This additional analysis is referred to as:
- A. Variance analysis.
- B. Decision analysis.
- C. Simulation.
- D. Sensitivity analysis.
正解：D
質問 # 130
During an audit of financial contracts, an auditor learns that a relative has a substantial loan with the organization.
The auditor should:
- A. Exclude the relative's information from the audited work and proceed with the audit engagement.
- B. Proceed with the audit engagement but disclose in the engagement final communication that the relative is a customer.
- C. Immediately withdraw from the audit engagement.
- D. Notify management and the chief audit executive (CAE) and have the CAE determine whether the auditor should continue with the audit engagement.
正解：D
質問 # 131
Which of the following control methods is effective in reducing the risk of purchasing-scheme fraud?
Periodically reviewing the vendor list for unusual vendors and addresses.
Segregating duties for amount purchasing, receiving, shipping, and accounting.
Validating sequential integrity of purchase orders.
Verifying the validity of invoices with post office box addresses.
- A. 1,2,3,and 4
- B. 1,2,and 4 only
- C. 1 and 2 only
- D. 3 and 4 only
正解：D
質問 # 132
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. Review of audit staff size and composition of similar-sized companies in the same industry.
- B. Discussions of audit needs with executive management and the audit committee.
- C. Review of audit staff education and training records.
- D. Interviews with existing audit staff.
正解：B
質問 # 133
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