[2025年09月06日] 完全版最新の問題集でPDFで最新IIA-CIA-Part1試験問題と解答 [Q257-Q282]

[2025年09月06日] 完全版最新の問題集でPDFで最新IIA-CIA-Part1試験問題と解答

無料で使えるIIA-CIA-Part1試験問題集で100%合格できる試験簡単に合格させるFast2test

IIA-CIA-Part1試験に合格することは、内部監査担当者にとって重要な業績であり、彼らの知識と専門知識を示すものです。また、この認証は、キャリアアップや収入増加を目指すプロフェッショナルにとっても貴重な資産です。さらに、IIA-CIA-Part1認証は、内部監査の卓越性の標準として世界的に認められているIIAの認定内部監査士（CIA）の資格の前提条件でもあります。

IIA-CIA-PART1試験は、125の複数選択の質問で構成されるコンピューターベースの試験です。この試験は、2.5時間以内に完了するように設計されています。試験の合格スコアは800人のうち600人です。試験に合格した個人には、認定内部監査人（CIA）の指定が授与されます。

IIA-CIA-Part1試験に合格した候補者は、内部監査の基本原則を理解し、実践的な状況に適用する能力を示します。この認定は業界で高く評価され、内部監査のポジションに必要とされることが多くあります。さらに、内部監査の分野でのさらなる研究や進歩のための堅固な基盤を提供します。

質問 # 257
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. The internal audit charter as endorsed by the organization's governing body
B. An assessment of the scope of the audit work performed by the internal au<M activity
C. A review of the audit opinions issued from a sample of recent audit engagements
D. An organizational chart showing the reporting line of the chief audit executive to the CEO

正解：A

質問 # 258
The principle that "no action should be taken that may harm in some way the least fortunate people" is an expression of which of the following more general ethical principles?

A. Personal virtues.
B. Distributive justice.
C. Religious injunctions.
D. Utilitarian benefits.

正解：B

解説：
The principle that "no action should be taken that may harm in some way the least fortunate people" is an expression of distributive justice. Distributive justice is concerned with the fair and equitable distribution of benefits and burdens among members of a society. It emphasizes the need to protect the interests of the most vulnerable and ensure that they are not disproportionately harmed by actions or policies. This ethical principle aligns with the idea of fairness and equity in decision-making, aiming to create a just and balanced distribution of resources and opportunities.
Ethical Principles in Business: Concepts and Cases: Discusses various ethical principles, including distributive justice, which focuses on the fair allocation of resources and benefits.
The IIA Code of Ethics: Emphasizes the importance of fairness and equity in the conduct of internal auditors.

質問 # 259
According to IIA guidance, which of the following best describes expense reimbursement fraud?

A. Theft of assets through fictitious or inflated invoices
B. Theft of cash before it is recorded in the books
C. Theft of cash after it is recorded in the books
D. Theft of assets through false mileage travel logs and meal charges

正解：D

解説：
Expense reimbursement fraud typically involves the theft of assets through the submission of false or inflated expense reports, such as fictitious mileage, travel logs, or meal charges. This type of fraud is categorized under the broader concept of asset misappropriation, where employees use their position to steal from the organization through deceitful acts involving expense claims.
IIA Guidance on Types of Fraud

質問 # 260
Upon completion of an external assessment as part of the quality assurance and improvement program (QAIP), the chief audit executive (CAE) reported the results to senior management and the board The CAE included the following elements in the report
- Qualifications and independence of me external assessment team
- Conclusions of assessors
- Corrective action plans
How should the CAE improve the aforementioned approach to reporting the resets of QAIP?

A. Senior management should be excluded from the reporting as the QAiP results must be communicated to re board only
B. The results must be snared with the external a auditors as well, so they can determine the extent to which they can rely on me work of the internal audit activity
C. The report can be streamlined by removing unnecessary information such as the qualifications and me independence of external assessors
D. The report should indicate that the external assessment must be performed at least once every five years

正解：B

解説：
To improve the approach to reporting the results of the QAIP, the results must also be shared with the external auditors. This sharing of information helps external auditors determine the extent to which they can rely on the work of the internal audit activity. This not only enhances coordination between internal and external audit functions but also improves the overall audit quality by enabling external auditors to better understand the internal audit environment and its effectiveness.References: Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)

質問 # 261
An internal audit activity is taking steps to promote professional development among the staff, and is in the process of implementing a mentorship program. According to HA guidance, which of the following is important for a successful mentorship program?

A. It should target both new hires and highly experienced staff.
B. Mentor meeting documentation should be retained in personnel files.
C. It is best if the mentor is the chief audit executive.
D. Meetings with mentors should be formal and scheduled.

正解：D

質問 # 262
Which statement most accurately describes how criteria are established for use by internal auditors in determining whether goals and objectives have been accomplished?

A. Internal auditors should use professional standards or government regulations to establish the criteria.
B. Appropriate accounting or auditing standards, including international standards, should be used as the criteria.
C. Management is responsible for establishing the criteria.
D. The industry in which a company operates establishes criteria for each member company through benchmarks and best practices for that industry.

正解：C

解説：
Section: Volume B

質問 # 263
According to IIA guidance which of the following statements is true regarding the internal audit charier?

A. The charier can be revised at the discretion of the CAE whenever 4 is determined that its content no longer supports the achievement of objectives
B. The charier should be re-approved every five years, in conjunction with the external quality assessment
C. The charier should be revised and re-approved whenever a new chief audit executive (CAE) is appointed or at the request of the board
D. The charier should be reviewed and resubmitted for board approval annually together with the audit plan

正解：A

質問 # 264
Which of the following elements should an auditor recommend for inclusion in an organization's code of ethics?
I.Ethics should vary with local customs in the organization's foreign operations.
II.Whistle-blowing should be discouraged because it can cause distrust among employees and false accusations which waste organizational resources on investigations.
III.Ethical behavior should not be incorporated into performance evaluations because it is too subjective and controversial.

A. None of the above.
B. IIonly
C. I,II,and III.
D. Ionly

正解：A

質問 # 265
Which of the following is the primary benefit of an effective professional development program for internal auditors?

A. An effective program may ensure internal auditors' effectiveness in setting the organization's nsk management process
B. An effective program may enhance internal auditors' business acumen
C. An effective program may ensure that HA Standards requirements are adhered to during audit engagements
D. An effective program may clarify management's expectations of the auditors and their responsibilities to the organization

正解：C

質問 # 266
Which of the following situations is most likely to heighten an internal auditor's professional skepticism regarding potential fraud?

A. A salesperson frequently complains about the organization's policy on sales commissions.
B. A procurement manager does not have the expected academic credentials for his position.
C. The accounts payable supervisor has requested advances against her monthly salary on several occasions.
D. A financial accountant is absent from work frequently due to regular medical procedures.

正解：C

解説：
Requesting advances against a monthly salary frequently, as in option C, could indicate financial stress or potentially dubious financial management behaviors. This situation could heighten an auditor's professional skepticism regarding potential fraud due to possible motives or incentives to commit fraud.
Internal Auditing Standards and professional guidelines on fraud risk awareness and assessment.

質問 # 267
A code of business conduct provides?

A. A fraud avoidance plan that does not explicitly describe punishments for violations.
B. A passive method of fraud deterrence.
C. An alternative to "tone at the top" programs.
D. A program to anonymously report irregularities to authorities.

正解：B

質問 # 268
Which of the following actions indicates a lack of due professional care by an internal auditor performing an audit of a store's cash function?

A. The auditor tested samples of transactions to test the cash function's process flows.
B. The auditor discovered an instance of potential fraud and reported it immediately to management, but did not alert authorities outside the organization.
C. The audit report included a well-supported recommendation for a reduction in staff even though such a reduction might adversely impact morale.
D. After determining that the cash function internal controls were strong, the audit report assured senior management that fraud was not present.

正解：D

解説：
Section: Volume E

質問 # 269
Which of the following is not an appropriate type of coordination between the internal audit activity and regulatory auditors?

A. Regulatory and internal auditors exchange information about planned activities.
B. Regulatory auditors share their perspective on risk management, control, and governance with the internal auditors.
C. Internal auditors review copies of regulatory reports in planning related internal engagements.
D. Internal auditors perform fieldwork at the direction of the regulatory auditors.

正解：D

質問 # 270
Internal auditors can benefit from a strong relationship with the external auditors because external auditors can:

A. Increase the effectiveness of internal control sampling techniques.
B. Concur with the internal auditors' reports and thus improve the quality of assurance provided to management.
C. Assist the internal auditor by providing information obtained from similar audits with other clients.
D. Provide internal auditors with an independent and knowledgeable viewpoint.

正解：D

質問 # 271
Human resources and payroll are separate departments. Which of the following combinations would provide the best segregation of duties?

A. Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.
B. Payroll personnel add employees and enter employee bank account numbers but process hours only as approved by the human resources department.
C. Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.
D. Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee's bank account.

正解：D

質問 # 272
Which of the following is true regarding the purpose of the COSO enterprise risk management framework?
It is a process that is ongoing and flows throughout the organization.
It contributes to the formulation of the organization's mission and vision.
It enables internal audit to provide reasonable assurance to an organization's management and the board.
It enables the management of risks within an organization's risk appetite.

A. 1,2,and 3 only
B. 1,3,and 4 only
C. 1,2,and 4 only
D. 2,3,and 4 only

正解：B

質問 # 273
An organization employs ongoing monitoring and is considering implementing periodic evaluations to assess the continuing effectiveness of its risk management process. Which of the following statements Is true with regard to such periodic evaluations?

A. Periodic evaluations are considered to be less objective than ongoing monitoring.
B. Periodic evaluation frequency may depend on the results of ongoing monitoring.
C. Periodic evaluations can be more effective than ongoing monitoring.
D. Periodic evaluations frequently identify problems more quickly than ongoing monitoring.

正解：B

解説：
Periodic evaluations are complementary to ongoing monitoring in an organization's risk management process.
The frequency and extent of these evaluations often depend on findings from ongoing monitoring, which may highlight areas needing more in-depth review or indicate that existing controls are functioning effectively. This dependency ensures that periodic evaluations are targeted and efficient.References: Institute of Internal Auditors (IIA) - Guidance on Risk Management and Monitoring Top of Form

質問 # 274
At a construction company, supervisors are entitled to bonus payments if there are no safety rule violations on their teams. There are several channels available for workers to report accidents and violations, and all reported violations are investigated. Bonus payment calculations are approved by managers and the head of safety. Which of the controls best addresses the risk that supervisors will conceal accidents on their teams in order to receive the bonus?

A. The investigation of all reported violations
B. The presence of safety rules
C. The authorization process for bonus calculations
D. The variety of reporting channels

正解：A

解説：
The control that best addresses the risk that supervisors might conceal accidents to receive bonuses is the investigation of all reported violations. This control ensures that incidents are independently verified and assessed, reducing the possibility for supervisors to manipulate or hide safety data to qualify for bonuses.
References: Best practices in fraud and misconduct control, which often emphasize the importance of independent investigations to verify compliance and enforce accountability.

質問 # 275
An internal audit activity's work schedule should always provide sufficient information to the audit committee to enable it to determine whether the proposed engagements:

A. Will likely result in the detection of any major risk exposures.
B. Are likely to detect control deficiencies.
C. Include sufficient fraud awareness.
D. Support the organization's objectives.

正解：D

質問 # 276
Fraud is most frequently detected by:

A. Performing periodic reconciliations over cash and other assets.
B. Performing unannounced audits or reviews of programs or departments.
C. Following up on tips from employees or citizens.
D. Following up on analytical review of high-risk areas.

正解：C

解説：
Section: Volume A

質問 # 277
An organization receives the most value from an internal audit activity's enterprise-wide risk assessment when the auditor:

A. Considers activities at all levels of the organization.
B. Focuses primarily on enterprise-level risks.
C. Reviews special projects and new initiatives.
D. Validates supporting financial and operational data.

正解：A

質問 # 278
Operational management in the IT department has developed key performance indicator reports, which are reviewed in detail during monthly staff meetings. This activity is designed to prevent which of the following conditions?

A. Accountability/reward failure,
B. Communication failure.
C. Monitoring gap.
D. Knowledge/skills gap,

正解：B

解説：
The development and detailed review of key performance indicator (KPI) reports during monthly staff meetings primarily address potential communication failures. This activity ensures that all team members are aware of the department's performance, expectations, and areas needing attention, thus enhancing transparency and communication within the department.
Management and organizational theory on performance management and communication; IIA guidance on operational effectiveness.

質問 # 279
Which of the following should be the primary objective of an audit of an entity's business continuity plan?

A. Cost of testing and updating the plan.
B. Relationship of the plan to risk exposures.
C. Delegation of responsibilities for the plan.
D. Efficiency of the planning procedures.

正解：B

質問 # 280
In the COSO internal control framework, which of the following components serves as the foundation for the other components?

A. Control activities.
B. Monitoring
C. Risk assessment.
D. Control environment.

正解：D

解説：
In the COSO internal control framework, the Control Environment component serves as the foundation for the other components. It sets the tone of an organization, influencing the control consciousness of its people. It is the basis for all other components of internal control, providing discipline and structure. The control environment includes the integrity, ethical values, and competence of the entity's people; management's philosophy and operating style; the way management assigns authority and responsibility, and organizes and develops its people; and the attention and direction provided by the board of directors.
COSO Framework on Internal Control.

質問 # 281
What conclusion can be reached by comparing a random sample of vendor invoices to purchase orders?