2025年最新のに更新された検証済みの合格させるIIA-CIA-Part1リアル試験問題と解答
問題集返金保証付きのIIA-CIA-Part1問題集公式問題集
質問 # 400
After several years in the engineering department, an engineer was transferred to the internal audit department. One month later, the new auditor was assigned to an assurance engagement for the engineering department. When the auditor's former engineering supervisor suggested a change in the sample selection method, the auditor consulted with the audit supervisor. They determined that the suggested method would not be as representative and that the original selection method should be used. In this situation, the auditor:
- A. Has subordinated professional judgment, and objectivity is therefore impaired.
- B. Does not have objectivity since the auditor recently transferred from the engineering department.
- C. Maintained an independent mental attitude and is therefore objective.
- D. Does not have independent organizational status since the auditor recently transferred from the engineering department.
正解：B
解説：
Section: Volume A
質問 # 401
Which type(s) of assessments in an internal audit activity's quality assurance and improvement program requires ongoing monitoring to evaluate internal audit activity's efficiency and effectiveness?
- A. Neither internal nor external assessment
- B. External assessment
- C. Both internal and external assessment
- D. internal assessment
正解：D
解説：
Internal assessments are part of an internal audit activity's quality assurance and improvement program that requires ongoing monitoring to evaluate the internal audit activity's efficiency and effectiveness. These ongoing assessments help in continuously improving the performance and value of the internal audit function by ensuring that it operates effectively and adapts to changes in organizational needs and conditions.References: Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)
質問 # 402
Which of the following items of evidence is most valid to support a finding that a public utility's repair crews are sometimes required to work under unsafe conditions?
- A. Written and signed descriptions from repair crew members of the unsafe conditions that they have had to endure.
- B. Reports showing increases in the number of days of sick leave for individuals on repair crews.
- C. Audio taped testimonials from repair crew members who were required to work under unsafe conditions.
- D. Videotapes of repair crews working in a situation that is unsafe.
正解：D
質問 # 403
In order to save time, an audit manager no longer required that a standard internal control questionnaire be completed for each audit engagement.
Does this represent a violation of the Standards?
- A. No, because auditors are not required to complete internal control questionnaires on every engagement.
- B. Yes, because internal control should be evaluated on every engagement and the internal control questionnaire is the mandated approach to evaluate controls.
- C. Yes, because internal control should be evaluated on every engagement and the internal control questionnaire is the most efficient method to do so.
- D. No, because auditors may omit necessary procedures if there is a time constraint, based on audit judgment.
正解：A
質問 # 404
During a quality assessment of the internal audit activity an auditor is assessing whether the independence of the internal audit activity is at risk of being compromised. According to IIA guidance, which of the following would provide the best source of evidence for such an assessment?
- A. An assessment of the scope of the audit work performed by the internal au<M activity
- B. An organizational chart showing the reporting line of the chief audit executive to the CEO
- C. A review of the audit opinions issued from a sample of recent audit engagements
- D. The internal audit charter as endorsed by the organization's governing body
正解：D
質問 # 405
Allegations have been made that an organization's share price has been manipulated.
Which of the following would provide an internal auditor with the most objective evidence in this case?
- A. Major shareholders of the organization.
- B. Former members of management.
- C. Large customers of the organization.
- D. Former financial consultants.
正解：D
質問 # 406
Which of the following specifications in an internal audit charter is the most important factor in the internal audit activity's independence?
- A. Definition of internal auditing
- B. Description of internal audit activity's responsibilities
- C. Statement of internal audit activity's authority
- D. Description of internal audit activity's reporting structure
正解：D
質問 # 407
Which of the following survey questions would be most effective to identify ethics violations within the organization?
- A. Do your coworkers have the knowledge, skills, and training needed to perform their job duties?
- B. Are the performance targets in your department realistic and attainable?
- C. Does your supervisor comply with laws and regulations affecting the organization?
- D. Do you have sufficient resources, tools, and time to accomplish your work objectives?
正解：C
質問 # 408
Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?
- A. Business acumen.
- B. Governance,risk,and control.
- C. Performance management.
- D. Internal audit delivery.
正解：C
質問 # 409
An internal auditor audited a department store's cash function. Which of the following actions would indicate a lack of due professional care by the auditor?
- A. The audit report included a well-supported recommendation for a reduction in staff even though such a reduction might adversely impact morale.
- B. The auditor informed appropriate authorities within the organization about suspected wrongdoing but did not inform external authorities.
- C. Based on a well-designed system of internal controls over the cash function, the audit report assured senior management that no irregularities existed.
- D. A flowchart of the entire cash function was developed but only samples of transactions were tested.
正解：C
質問 # 410
Internal auditors must exercise due professional care by considering which of the
following?
1.Cost of assurance in relation to potential benefits.
2.Adequacy and effectiveness of governance,risk management,and control processes.
3.Management's competency level in the area being evaluated.
4.Probability of significant errors,fraud,or noncompliance.
- A. 1,2,and 3 only
- B. 2,3,and 4 only
- C. 1 and 2 only
- D. 1,2,and 4 only
正解：D
質問 # 411
Of all the common characteristics of frauds, which of the following can the organization influence the most?
- A. Pressure or incentive.
- B. Rationalization
- C. Opportunity
- D. Commitment.
正解：C
解説：
In the context of fraud risk management, organizations have the most influence over "Opportunity," which is one of the elements of the fraud triangle (Pressure, Opportunity, Rationalization). Reducing opportunity can be achieved through internal controls, segregation of duties, and active oversight, which are directly manageable by the organization. By limiting the chances for fraud to occur, an organization can significantly mitigate its fraud risk.References: Institute of Internal Auditors (IIA) guidance on fraud risk management.
質問 # 412
Which type of objectives can best be described as broad goals that promote the effective and efficient use of resources?
- A. Reporting objectives.
- B. Operational objectives.
- C. Compliance objectives.
- D. Strategic objectives.
正解：B
解説：
Section: Volume E
質問 # 413
An internal auditor is testing the controls of a large and complex food production process where quality assurance is critical. Management provides process charts and documentation, but the auditor quickly determines that this information is incomplete and out of date. Which of the following would be the most appropriate course of action for the auditor to follow?
- A. Use the documentation but meet with the production supervisor to obtain updated information before proceeding.
- B. Amend the engagement objectives recognizing that important information is not available to protect the engagement's integrity.
- C. Use the documentation but use observation during the engagement to provide missing information.
- D. Defer the audit until management can provide updated charts and documentation as this is their responsibility.
正解：A
解説：
Section: Volume D
質問 # 414
Which of the following represents the most useful function of inventory turnover analysis?
- A. Identifying excess inventory, including obsolete inventory.
- B. Creating new staffing positions for inventory support.
- C. Developing more efficient methods for manufacturing finished products.
- D. Determining the best supplier of raw materials based on cost comparison.
正解：A
質問 # 415
Which of the following scenarios provides the most concerning red flag or indicator of possible fraud?
- A. An employee receives a bonus for perfect attendance
- B. During the past 18 months three chief financial officers have left the organization after having been promoted to the position
- C. Three competitors are highly profitable but a fourth equal in size is approaching bankruptcy limits
- D. The organization does not perform any due diligence research on third party service providers
正解：B
解説：
The scenario where three chief financial officers have left the organization after being promoted to the position over the past 18 months presents the most concerning red flag for possible fraud or other serious issues. Such turnover at a high level, especially in a critical financial role, could indicate underlying problems such as financial mismanagement, conflict, or fraud. References: Institute of Internal Auditors (IIA) - Practice Guide:
Assessing Fraud Risks
質問 # 416
Which of the following is ultimately responsible for the continuing professional development of internal audit activity staff?
- A. CEO.
- B. Individual internal auditors.
- C. Board of directors.
- D. Chief audit executive.
正解：D
解説：
The chief audit executive (CAE) is responsible for ensuring the professional development of the internal audit staff. This responsibility includes providing opportunities for ongoing training and development to maintain and enhance their competencies. References:
* IIA Standard 1230: Continuing Professional Development.
* IIA Practice Guide: Continuing Professional Development for Internal Auditors.
質問 # 417
An organization that outsources much of its internal audit work to an external service provider is planning for an external quality assessment. Which of the following options would accomplish this task and be in conformance with the Standards?
- A. Using a team under the direction of the organization's chief audit executive, and obtaining validation from a former manager of the internal audit activity.
- B. Engaging an external industry associate that performed a similar review for a supplier of the organization.
- C. Selecting a team from an independent entity that previously employed the chief audit executive of the organization.
- D. Using the same external service provider because of its competency and experience with the organization.
正解：B
解説：
Section: Volume C
質問 # 418
During a review of the procurement function, an internal auditor identified an existing control for adding new vendors into the vendor contract system. Which of the following would best help the auditor determine the adequacy of the control's design?
- A. Interview with management of the procurement function.
- B. Independent confirmations sent to vendors.
- C. Analysis of the control's costs and benefits.
- D. Flowchart of the vendor addition process.
正解：D
解説：
To determine the adequacy of the control's design for adding new vendors into the vendor contract system, a flowchart of the vendor addition process would be the most useful. A flowchart provides a clear and detailed visualization of the process, highlighting each step involved and the controls in place. This allows the auditor to assess whether the design of the control is appropriate and sufficient to mitigate relevant risks. While interviews, confirmations, and cost-benefit analyses provide useful information, they do not offer the same level of detailed insight into the control's design as a flowchart does.References: Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)
質問 # 419
The internal audit activity is responsible for conducting fraud investigations. A potential fraud instance was identified during an audit engagement. The chief audit executive appoints a lead investigator. Which of the following would most likely be the next step?
- A. Identify and interview witnesses first and potential suspects later.
- B. Determine the competencies needed and assess whether team members have a conflict of Interest.
- C. Conduct a fraud risk assessment to identify the most vulnerable areas.
- D. Ask internal auditors to gather all relevant information and evidence.
正解：A
質問 # 420
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