試験準備には欠かさないトップクラスのIIA IIA-CIA-Part1試験学習ガイド練習問題最新版
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IIA-CIA-Part1試験は、内部監査士（CIA）認定プログラムの第一部である「内部監査の基礎」をカバーしています。この試験は、内部監査の分野における候補者の知識、スキル、能力を評価するために設計されています。ガバナンス、リスク管理、不正検出、コントロールフレームワークなど、内部監査に関連する幅広いトピックをカバーしています。IIA-CIA-Part1の合格は、より高度な内部監査のコンセプトに焦点を当てたCIA認定試験の他の2つの部分を受験するための前提条件となります。
質問 # 31
When an external auditor unknowingly fails to modify an opinion on financial statements that are materially misstated, this is an example of:
- A. A control risk.
- B. An audit risk.
- C. A residual risk.
- D. An inherent risk.
正解：B
質問 # 32
Regarding assurance and consulting services provided by the internal audit activity which of the following statements is correct?
- A. The nature and scope of a consulting engagement are determined by the internal audit activity based on its risk assessment
- B. Both assurance services and consulting services can be focused on controls or performance or both
- C. The nature and scope of an assurance engagement are subject to agreement with management of the area under review
- D. The assurance engagement process ends with reporting
正解：B
質問 # 33
Which of the following controls within a spreadsheet would address the risk of logic errors?
1. The spreadsheet contains formulas that foot and cross-foot data.
2. The spreadsheet is locked to protect cell formulas from being inadvertently changed.
3. Spreadsheets are included in nightly backup processes.
4. Check-in and check-out software is used to manage version control.
- A. 1 and 2 only
- B. 2 and 4 only
- C. 3 and 4 only
- D. 1 and 3 only
正解：A
質問 # 34
The chief audit executive (CAE) of a small internal audit activity (IAA) performs all high-risk engagements on the annual audit plan to make use of his knowledge and experience and to maximize the efficient use of audit resources. Which of the following statements is most relevant regarding this practice?
- A. The CAE may self-review his work, provided he discloses this practice in the final report.
- B. The CAE should avoid performing engagements to ensure he is able to review all audit work objectively.
- C. The CAE's work may be reviewed by any other experienced staff member within the IAA.
- D. The CAE's work should be reviewed by an individual with the appropriate background and knowledge.
正解：D
解説：
Section: Volume F
質問 # 35
Which of the following is a second line of defense in effective risk management and control?
- A. Purchasing department.
- B. Credit department.
- C. Internal audit department.
- D. Compliance department.
正解：D
質問 # 36
Some of a company's payroll transactions were batch posted to the payroll file but were not uploaded correctly to the general ledger file on the mainframe. The best control to detect this type of error would be:
- A. Reconciliation of paychecks to the bank account.
- B. Edit controls on the payroll file.
- C. Validation of hash totals.
- D. Appropriate segregation of duties for batch approval.
正解：C
質問 # 37
Which of the following best describes the risk created when a manager bypasses organizational policies and procedures in order to meet an organization's objective?
- A. Communication failure risk.
- B. Accountability/reward risk.
- C. Knowledge/skills risk
- D. Monitoring failure risk.
正解：D
解説：
The risk created when a manager bypasses organizational policies and procedures to meet an organization's objective is best described as monitoring failure risk. This type of risk arises when there is insufficient oversight or ineffective controls that fail to detect or prevent departures from prescribed procedures, which could lead to non-compliance, inefficiencies, or other adverse outcomes.References: IIA guidance on risk categories and management control frameworks.
質問 # 38
According to the International Professional Practices Framework, which of the following is the appropriate division of responsibilities for the coordination of internal and external audit efforts?
I. Oversight of Work Coordination of Activities Chief audit executive Senior management
II. Board Chief audit executive
III.
Chief financial officer
Chief audit executive
IV.
Board
Chief financial officer
- A. IV.
- B. I
- C. II.
- D. III.
正解：C
質問 # 39
When developing an effective risk-based plan to determine audit priorities, an internal audit activity should start by:
- A. Observing and analyzing controls.
- B. Reviewing organizational objectives.
- C. Prioritizing known risks.
- D. Identifying risks to the organization's operations.
正解：B
質問 # 40
The internal audit activity was denied access to expenditure and budget reports because they were considered to be confidential. This situation would result in which of the following limitations of the internal audit activity?
- A. Integrity
- B. objectivity
- C. Authority
- D. Independence
正解：C
解説：
Being denied access to necessary information such as expenditure and budget reports because they are considered confidential affects the authority of the internal audit activity. Authority, as granted by the audit charter, should include unrestricted access to all records and data required by the audit team to perform its duties effectively. Limitations on access impair the audit's scope and the auditors' ability to conduct thorough and complete audits. References: IIA Standard 1110: Organizational Independence, which stresses the importance of internal auditors having appropriate and unrestricted access to information.
質問 # 41
Management of an area under review is aggressive, upset, and questioning the knowledge and experience of the organization's internal auditors, as the audit results highlight critical findings. The relationship between the internal audit activity and management has continued to degenerate. as previous audit reports also showed a large number of issues. What would be the best strategy for working through the current audit results while also attempting to repair the relationship with management?
- A. Take an assertive approach and be persistent in attempting to convince the director.
- B. Take an accommodating approach and change the overall rating of the audit report.
- C. Take an assisting approach and offer to assist with the implementation of action plans.
- D. Take a compromising approach by modifying the tone of the report, while maintaining the critical findings.
正解：A
質問 # 42
Once the cause of a problem has been identified, the next step is to:
- A. Generate alternative solutions.
- B. Select a solution.
- C. Identify the problem.
- D. Consider the reaction of competitors to various courses of action.
正解：A
質問 # 43
Which of the following resources would be most effective for an organization that would like to improve how it informs stakeholders of its social responsibility performance?
- A. Open Compliance and Ethics Group.
- B. Global Reporting Initiative.
- C. COSO's enterprise risk management framework
- D. ISO 26000.
正解：B
質問 # 44
A bank uses a risk analysis matrix to quantify the relative risk of auditable entities. The analysis involves rating auditable entities on risk factors using a scale of 1 to 10, with 10 representing the greatest risk.
A partial list of risk factors and the ratings given to three of the bank's departments is provided below:
Department
Risk Factor
A
B
C
Control structure
9
5
7
Nature of assets in department
2
7
9
Dollar value of assets
6
6
8
Complexity of transactions
3
4
8
Which of the following statements regarding risk in the departments is true?
- A. The nature of department A's control structure may be justified by the nature of the department's assets and the complexity of its transactions.
- B. The internal audit activity should schedule audits of department B more often than audits of department C because of the relative control strength of department C as compared to department B.
- C. The relative ranking of the departments in order of their risk, from greatest to least risk, is: A; C; B.
- D. As compared to departments A and C, department B has a stronger control system to compensate for the greater complexity of the department's transactions and dollar value of its assets.
正解：A
質問 # 45
Which of the following is not an appropriate activity for internal auditors to perform?
- A. Highlight matters that require management's attention.
- B. Implement solutions for specific organizational problems.
- C. Accumulate data, obtain varying views, and report information to senior management.
- D. Recommend management seek a consulting firm to advise on outsourcing.
正解：B
質問 # 46
In which of the following functions would fraud be most likely to occur?
- A. Preparing customer statements.
- B. Approving changes to employee records.
- C. Maintaining custody of inventory records.
- D. Collecting payments on accounts.
正解：D
質問 # 47
Which of the following represents the correct order of the risk management process?
- A. Risk assessment, resource allocation, risk governance and reporting, post-mortem analysis, feedback.
- B. Resource allocation, risk management metrics, risk assessment, post-mortem analysis, effective communication.
- C. Risk management metrics, resource allocation, risk assessment, effective communication, postmortem analysis.
- D. Resource allocation, risk monitoring, risk assessment, feedback, post-mortem analysis.
正解：A
質問 # 48
Which of the following is true regarding the stakeholder theory of corporate social responsibility?
- A. Employees are the organization's best assets and primary responsibility
- B. An organization has a fiduciary duty to put shareholders' needs first
- C. Competitors are considered stakeholders of the organization
- D. Customers' needs are the primary responsibility of the organization
正解：B
質問 # 49
An internal auditor is assessing the risk of employees falsifying reimbursement requests for business-related meals or travel. Which of the following procedures would the internal auditor most likely perform first?
- A. Review the supplemental documentation provided for a sample of reimbursement requests.
- B. Establish a flowchart of the payroll/accounting functions that include any controls currently in place.
- C. Interview the payroll/accounting supervisor to determine what controls exist to prevent fraud.
- D. Determine whether or not the payroll/accounting department has been subject to regular review.
正解：B
質問 # 50
Which of the following best describes a proactive role for the internal audit activity with regard to the organization's ethics program?
- A. Reviewing all departmental ethics-related policies.
- B. Conducting annual ethics training for all employees.
- C. Performing an annual organizationwide employee survey.
- D. Becoming a voting member of the organization's internal ethics council.
正解：B
質問 # 51
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IIA-CIA-Part1試験は、認定内部監査人（CIA）認定を取得するための第一歩です。これは、2時間30分以内に完了する必要がある125の複数選択問題から成るコンピュータベースの試験です。この試験は、複数の言語で利用可能であり、世界中の任意のPearson VUEテストセンターで受験することができます。
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