リアルIIA IIA-CIA-Part1試験問題集には正解584問題と解答があります
有効なIIA-CIA-Part1テスト解答とIIA IIA-CIA-Part1試験PDF問題を試そう
IIA IIA-CIA-Part1 認定試験の出題範囲：
| トピック | 出題範囲 |
|---|---|
| トピック 1 |
|
| トピック 2 |
|
| トピック 3 |
|
| トピック 4 |
|
| トピック 5 |
|
| トピック 6 |
|
| トピック 7 |
|
質問 114
Which of the following best demonstrates conformance with IIA standards related to continuing professional development?
- A. Retaining evidence of training in the form of continuing education credits
- B. Retaining supervisory reviews conducted on the basis of the development plan
- C. Giving consideration to certain areas of specialization as part of development planning
- D. Seeking guidance regarding internal audit best practices from The IIA
正解: D
質問 115
Which of the following best describes an appropriate form of working paper standardization?
- A. Customized layouts for each specific audit area.
- B. Comprehensive data lists from information databases.
- C. Audit client review and approval.
- D. Uniform cross referencing system.
正解: D
質問 116
Which of the following is the primary advantage of using a computer assisted audit technique (CAAT) to provide a higher level of assurance?
- A. CAATs can select an appropriate sample size for testing and thus provide higher level of assurance.
- B. CAATs are more objective than the traditional methods in interpreting the results.
- C. CAATs can process the results faster and thus give a higher level of assurance.
- D. CAATs can examine the whole of population of transactions, rather than a sample, in order to identify exceptions and trends.
正解: D
質問 117
According to IIA guidance, which of the following best describes how risks are measured?
- A. Impact and relevance.
- B. Likelihood and impact.
- C. Likelihood and probability.
- D. Velocity and rate of occurrence.
正解: B
質問 118
According to IIA guidance, which of the following statements describes one of the similarities between assurance and consulting services?
- A. Internal auditors determine the engagement objectives, scope, and work program for both assurance and consulting services.
- B. Internal auditors must not provide assurance or consulting services for an activity for which they had responsibility within the previous year.
- C. Both assurance and consulting services generally involve the internal auditor, the area under review, senior management, and the board.
- D. When planning assurance and consulting engagements, internal auditors must consider the strategies and objectives of the activity being reviewed.
正解: D
質問 119
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?
- A. There is no expertise within the internal audit team for auditing an IT engagement.
- B. There is no expertise within the internal audit team for detecting and investigating fraud.
- C. There is no available expertise on the internal audit team to perform a consulting engagement.
- D. The CAE would need to procure external services to deliver the internal audit assurance program.
正解: B
質問 120
Which of the following disclosures must the chief audit executive (CAE) include when communicating the results of the quality assurance and improvement program to senior management and the board?
- A. Authority and responsibility of the internal audit activity
- B. Scope and frequency of both the internal and external assessments
- C. Hours and sources of continuing professional education
- D. independence and objectivity impairments of the CAE
正解: B
質問 121
An internal auditor used a questionnaire during an interview to gather information about the nature of credit sales processing. The questionnaire did not cover some pertinent information offered by the person being interviewed, and the auditor did not document the potential problems for further investigation. The primary deficiency with the above process is that:
- A. The auditor failed to consider the importance of the information offered.
- B. The use of a questionnaire precluded the auditor from documenting other information.
- C. A questionnaire was used in a situation where a structured interview should have been used.
- D. The engagement program was incomplete.
正解: A
解説:
Section: Volume C
質問 122
An internal auditor was assigned to work in the procurement department for six months to gam m-depth knowledge about the procurement process Which of the following personnel development practices was applied in this situation?
- A. Cosourcing
- B. Inbound rotation
- C. Outbound rotation
- D. Guest auditor
正解: C
質問 123
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 investigate whether there are any special arrangements regarding senior management travel.
- B. The auditor should analyze trends and changes among the organization's suppliers over the past few years.
- C. The auditor should make a note of the issue for follow-up when employee travel expenses are audited.
- D. The auditor should analyze the list of destinations the department head visited to estimate typical costs.
正解: A
質問 124
Which of the following statements is true regarding management's use of judgement to design, implement, and conduct internal control?
- A. The use of judgment enhances management's ability to make better decisions about internal control, but cannot guarantee perfect outcomes.
- B. Introducing judgment generally diminishes management's ability to make good decisions about internal control.
- C. It is inappropriate for management to exercise judgement in assessing whether components are present, functioning, and operating together
- D. It is inappropriate for management to exercise judgement in areas such as specifying and using suitable accounting principles.
正解: A
質問 125
Risk assessments are valuable to the internal audit activity's planning process because they assist in:
- A. Educating management on the importance of keeping the internal audit activity informed of organizational changes.
- B. Identifying the audit universe or auditable activities that need to be reviewed.
- C. Identifying risks that management and the internal auditors have overlooked.
- D. Eliminating all areas with low risk from the audit plan.
正解: B
質問 126
What is the primary purpose of a fishbone diagram?
- A. To represent the frequencies of adverse conditions in a given process.
- B. To plan and control complex projects, such as internal audits.
- C. To depict the areas of responsibility for departments in an organization.
- D. To identify the possible causes of adverse conditions.
正解: D
解説:
Section: Volume E
質問 127
An internal auditor has taken an attributes sample of a bank's existing loan portfolio. Out of a sample of 60 loans, the auditor founD.
Four that were not properly collateralized.
Five that were not in compliance with bank policies (other than lack of collateralization).
Four that were part of a related-party group, but were set up as separate loan entities.Of the 60 loans selected in the sample, these errors were noted on a total of 10 loans. Several loans had multiple problems. Which of the following conclusions can the auditor reach from these observations?
There is sufficient evidence that fraudulent activity is taking place by one or more of the bank's lending officers.
The financial statements will be misstated as a result of these actions.
There are significant noncompliance audit findings that should be reported.
- A. 1 and 2 only.
- B. 1 and 3 only.
- C. 2 and 3 only.
- D. 3 only.
正解: D
質問 128
Which of the following actions by the internal audit activity provides strong evidence that it is organizationally independent?
- A. It requires all internal audit staff to sign annual non-disclosure and potential conflict of interest statements.
- B. It reviews engagement results for evidence of undue influence before releasing the final report.
- C. It maintains direct interactions with the audit committee or board.
- D. It releases an approved internal audit charter stating that the internal audit activity is independent.
正解: C
質問 129
Faced with a complex, highly technical construction audit engagement, the chief audit executive (CAE) considered complementing the current internal audit resources by engaging the services of a civil engineer.
Which of the following should the CAE consider in determining whether the engineer possesses the necessary skills to perform the engagement?
1. Professional certification, license, or other recognition of the engineer's competence in the relevant discipline.
2. Experience of the engineer in the type of work being considered.
3. Compensation or other incentives that the engineer may receive.
4. The extent of other ongoing services that the engineer may be performing for the organization.
- A. 2 and 3 only
- B. 1 and 4 only
- C. 1, 2, and 4 only
- D. 3 and 4 only
正解: C
質問 130
The internal audit activity audited an organization's risk management function multiple times, and the recommendations that were made remain unaddressed by the head of risk management. Which of the following would be the next step for the internal audit activity?
- A. The internal audit activity should add value by implementing the recommendations on management's behalf.
- B. The chief audit executive (CAE) must discuss this matter with senior management and the board
- C. The CAE should determine which recommendations to implement based on the severity of the associated risks.
- D. The internal audit activity, led by the CAE. should assume responsibility for risk management function.
正解: C
質問 131
Which of the following activities best demonstrates an internal auditor's commitment to developing professional competencies?
- A. Completing a skills assessment and development plan for targeted training needs,
- B. Attending a series of locally offered training courses.
- C. Attending a webinar on how to use data analytics
- D. Requesting to be part of all engagements on the annual audit plan.
正解: A
質問 132
Which of the following is not an appropriate control related to sales in a manufacturing company?
- A. Goods shipped are matched with valid customer orders.
- B. Customers' orders are recorded promptly.
- C. Credit department approval is required for credit sales transactions.
- D. Goods returned are inspected for damage by the sales department and then entered into inventory.
正解: D
質問 133
Which of the following is not a benefit of using information technology in solving audit problems?
- A. It improves the auditor's judgment.
- B. It improves the timeliness of the audit engagement.
- C. It increases audit opportunities.
- D. It helps reduce audit risk.
正解: A
解説:
Section: Volume A
質問 134
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. 48 percent.
- B. 60 percent.
- C. 52 percent.
- D. 30 percent.
正解: C
解説:
Section: Volume C
質問 135
In order to be organizationally independent, the chief audit executive should report administratively to the [List A] and functionally to the [List B].
[List A]
[List B]
- A. Chief executive officer Chief financial officer
- B. Audit committee Chief financial officer
- C. Chief executive officer Board of directors
- D. Audit committee Board of directors
正解: C
質問 136
Which of the following is a true statement regarding controls such as ethical values, tone at the top and operational style?
- A. Such controls can be defined as inherently ob)ective and tangible elements of control
- B. Transaction testing, mapping and flowcharting is applicable while testing such controls
- C. From an audit perspective it is significantly easier to assess ethical values than segregation of duties
- D. Breakdowns in the these types of controls have historically led to fraudulent financial reporting
正解: D
質問 137
Which of the following is a benefit from reduced testing during a particular phase of an
audit engagement?
- A. There is less concern about assessing inherent risk.
- B. Additional audit hours are available for pursuing other engagement objectives.
- C. The size of the internal audit activity can be reduced.
- D. The level of planned audit risk is lowered.
正解: B
質問 138
An organization's senior management team is awarding substantial bonuses if employees meet financial targets. Which of the following motivators to potentially commit fraud would become most likely in this scenario?
- A. Opportunity
- B. Pressure
- C. Justification
- D. Rationalization
正解: D
質問 139
......
IIA-CIA-Part1試験問題と有効なIIA-CIA-Part1問題集でPDF：https://jp.fast2test.com/IIA-CIA-Part1-premium-file.html
IIA IIA-CIA-Part1認定リアル2022年最新の模擬試験：https://drive.google.com/open?id=1KbzgqZmYV1afwBNT1aWZjPnkHHN2GtHY