更新された検証済みのIIA-ACCA問題集と解答には100%一発合格保証問題集はここ
合格CIA Challenge IIA-ACCA試験問題には605問があります
IIA IIA-ACCA 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 |
|
| トピック 8 |
|
| トピック 9 |
|
| トピック 10 |
|
質問 352
Which of the following is not a direct benefit of control self-assessment (CSA)?
- A. CSA increases control consciousness.
- B. CSA allows management to have input into the audit plan.
- C. CSA can improve the control environment.
- D. CSA allows process owners to identify, evaluate, and recommend improving control deficiencies.
正解: B
質問 353
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?
- A. There is no available expertise on the internal audit team to perform a consulting engagement.
- B. There is no expertise within the internal audit team for auditing an IT engagement.
- C. There is no expertise within the internal audit team for detecting and investigating fraud.
- D. The CAE would need to procure external services to deliver the internal audit assurance program.
正解: C
質問 354
Which of the following methods, if used in conjunction with electronic data interchange (EDI), will improve the organization's cash management program, reduce transaction data input time and errors, and allow the organization to negotiate discounts with EDI vendors based on prompt payment?
- A. Knowledge-based systems.
- B. Biometrics.
- C. Standardized graphical user interface.
- D. Electronic funds transfer.
正解: D
質問 355
According to the International Professional Practices Framework, which of the following statements is true regarding a corporate social responsibility (CSR) program?
1. Every employee generally has a responsibility for ensuring the success of CSR objectives.
2. The board has overall responsibility for the effectiveness of internal control processes associated with CSR.
3. Public reporting on the CSR governance process is expected.
4. Organizations generally have flexibility regarding what is included in a CSR program.
- A. 1, 2, and 4 only
- B. 1, 3, and 4 only
- C. 1, 2, and 3 only
- D. 2, 3, and 4 only
正解: A
質問 356
Which of the following is a major advantage of decentralized organizations, compared to centralized organizations?
- A. Decentralized organizations tend to be more responsive to market changes.
- B. Decentralized organizations streamline organizational structure.
- C. Decentralized organizations tend to be less expensive to operate.
- D. Decentralized organizations are more focused on organizational goals.
正解: A
質問 357
Which of the following statements is true regarding the resolution of interpersonal conflict?
- A. Reorganization would probably not help ambiguous or overlapping jurisdictions.
- B. Unrealized expectations can be avoided with open and honest discussion.
- C. Timely and unambiguous clarification of roles and responsibilities will eliminate most interpersonal conflict.
- D. Deferring action should be used until there is sufficient time to fully deal with the issue.
正解: B
質問 358
According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?
- A. To fulfill regulatory and compliance requirements.
- B. To achieve and maintain sustainable development.
- C. To enable Triple Bottom Line reporting capability.
- D. To facilitate the conduct of risk assessment.
正解: B
質問 359
When assessing the adequacy of a risk mitigation strategy, an internal auditor should consider which of the following?
1. Management's tolerance for specific risks.
2. The cost versus benefit of implementing a control.
3. Whether a control can mitigate multiple risks.
4. The ability to test the effectiveness of the control.
- A. 1, 2, and 3
- B. 1, 2, and 4
- C. 2, 3, and 4
- D. 1, 3, and 4
正解: D
質問 360
According to The IIA's Code of Ethics, which of the following statements is true?
- A. When an internal auditor continues with an audit engagement, despite the audit client's claims that the work performed is unnecessary and redundant he fails to demonstrate competency.
- B. When an internal auditor releases required information to a regulator, resulting in a significant loss through fines and penalties for the organization, he fails to add value.
- C. When an internal auditor disagrees with the treatment received by workers in the organization's foreign subsidiary and alters the audit program to highlight the issue, he fails to demonstrate objectivity.
- D. When an internal auditor limits the scope of the audit engagement after learning that management is hiding relevant information, he demonstrates integrity.
正解: C
質問 361
Click the Exhibit.
Internal auditors are asked to keep track of how many hours per day they spend planning the audit, conducting the engagement, and writing the audit report. The data for two days has been collected as follows:
Day 1
Day 2
Planning the audit
2 hours
3 hours
Conducting the engagement
1 hour
1 hour
Writing the audit report
2 hours
4 hours
Which of the following graphs depicts the data accurately?
- A. Both A and B.
- B. Graph A only
- C. Graph B only
- D. Neither A nor B.
正解: A
質問 362
Which of the following is a detective control strategy against fraud?
- A. Implementing a control self-assessment.
- B. Requiring employees to attend ethics training.
- C. Performing background checks on employees.
- D. Performing a surprise audit.
正解: D
質問 363
According to IIA guidance, which of the following roles would be appropriate for an internal auditor regarding fraud risk?
1. Identification.
2. Mitigation.
3. Remediation.
4. Reduction.
- A. 1 and 4 only.
- B. 1 only. |
- C. 1, 3, and 4 only.
- D. 1,2, 3, and 4.
正解: A
質問 364
Which of the following is false with regard to Internet connection firewalls?
- A. Firewalls may be software-based or hardware-based.
- B. Firewalls monitor attacks from the Internet.
- C. Firewalls can protect against computer viruses.
- D. Firewalls provide network administrators tools to retaliate against hackers.
正解: C
質問 365
According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?
- A. Internal auditors shall not accept anything that may impair or be presumed to impair their professional judgment.
- B. Internal auditors shall respect and contribute to legitimate and ethical objectives of the organization.
- C. Internal auditors shall continually improve their proficiency and effectiveness and quality of their services.
- D. Internal auditors shall be prudent in the use and protection of information acquired in the course of their duties.
正解: A
質問 366
Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?
- A. Personal responsibility policy.
- B. Risk management framework.
- C. Usage of IT system policy.
- D. Acceptance of gifts policy.
正解: D
質問 367
Which of the following statements about COBIT is not true?
- A. COBIT control objectives are specific to various IT platforms and help determine minimum controls.
- B. COBIT helps management understand and manage the risks associated with information technology (IT) processes.
- C. COBIT provides management with the capability to conduct self-assessments against industry best practices.
- D. Management needs to determine the cost-benefit ratio of adopting COBIT control objectives.
正解: A
質問 368
Which of the following is true regarding an organization's relationship with external stakeholders?
- A. There are several internationally recognized standards for dealing with financial donors.
- B. Specific guidance must be followed when interacting with nongovernmental organizations.
- C. Disclosure laws tend to be consistent from one jurisdiction to another.
- D. Legal representation should be consulted before releasing internal audit information to other assurance providers.
正解: D
質問 369
......
合格させるIIA-ACCAテストエンジンPDFで完全版無料問題集がここに：https://jp.fast2test.com/IIA-ACCA-premium-file.html