IIA-CIA-Part1のPDF問題集で2025年01月11日試験問題 有効なIIA-CIA-Part1問題集
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IIA-CIA-Part1: Essentials of Internal Auditing Exam は、Certified Internal Auditor (CIA) 認定を取得するために必要な 3 つの試験のうちの1つです。この試験は、内部監査の基本原則、内部監査担当者の役割、内部監査プロセス、リスクマネジメント、ガバナンス、内部統制などを含む、候補者の知識をテストするために設計されています。この試験は、内部監査のプロフェッションに新しい人、内部監査を学んでいる学生、この分野での知識とスキルを向上させたい専門家に適しています。
質問 # 241
Which of the following is considered a common red flag indicator in helping to uncover fraud?
- A. Repeated poor performance.
- B. Experiencing financial difficulty.
- C. Improper segregation of duties.
- D. Termination from previous employer.
正解：B
質問 # 242
Which of the following, other than the internal audit charter, is most likely to define the purpose, authority, and responsibility of the internal audit activity (IAA)?
- A. The chief audit executive job description.
- B. The IAA vision statement.
- C. The organization's charter to conduct operations.
- D. The internal audit policy statement.
正解：D
質問 # 243
Why is the concept of residual risk important?
- A. Because residual risk is difficult to measure.
- B. Because the cost-benefit analysis supporting control design is part of the measure of residual risk.
- C. Because residual risk is all of the risk that remains after controls are established.
- D. Because the risk that remains after control design and implementation needs to be acceptable to senior management.
正解：D
質問 # 244
Which of the following strategies for professional development best demonstrates an internal auditor's competency'?
- A. Professional development and training plans
- B. Subscriptions to sources of relevant professional information
- C. Completed education credits
- D. Membership in professional organizations
正解：C
質問 # 245
An organization's operations management is aware of existing internal control deficiencies but they lack the competency to execute internal control measures. Which of the following actions if taken by the internal audit activity is appropriate to assist operating management in achieving continuous improvement on internal controls?
- A. Foster the importance of the control environment
- B. Provide training on controls and on self-monitoring processes
- C. Conduct more assurance assignments on high risk areas
- D. Recommend installing an enterprisewide risk management system.
正解：B
質問 # 246
A computer system automatically locks a user's account after three unsuccessful attempts to log on.
Which type of control does this scenario represent?
- A. Preventive control.
- B. Compensating control.
- C. Corrective control.
- D. Detective control.
正解：A
解説：
Section: Volume E
質問 # 247
An internal auditor believes that a weakness exists in the control environment relating to the delegation of authority and responsibility within the management structure. Which of the following actions should the internal auditor first consider in this matter?
- A. Address the risk with senior management and the board
- B. Evaluate the potential impact on related controls
- C. Develop and communicate the scope and evaluation criteria to be used by management
- D. Recommend a control change and obtain management support
正解：B
解説：
Evaluating the potential impact on related controls is the first step an internal auditor should take when identifying a weakness in the control environment regarding the delegation of authority and responsibility within the management structure. This approach allows the auditor to understand the extent of the weakness and how it might affect other controls within the organization. By assessing the impact, the auditor can gather the necessary information to inform management and recommend appropriate corrective actions. This method aligns with the principles of risk-based auditing, which emphasize understanding and evaluating risks before taking further steps.
References:
* The Institute of Internal Auditors (IIA) Standards: Standard 2210 - Engagement Objectives: "Internal auditors must consider the probability of significant errors, fraud, noncompliance, and other exposures when developing the engagement objectives."
* COSO Framework: Control Environment principle emphasizes the need for a robust structure for delegation of authority and responsibility and its impact on related controls.
質問 # 248
Which of the following would provide the best assessment of an organization's ethical climate?
- A. Clarity and consistency of consequences imposed by the board of directors for ethical violations.
- B. Evidence of training provided to the board of directors on ethical issues.
- C. Frequency of fraud reported and results of subsequent investigations.
- D. Number of years that directors have been appointed to the board.
正解：A
質問 # 249
According to the Standards, which of the following is a requirement for internal audit professional development plans?
- A. Plans must include rotating audit areas so that auditors acquire business knowledge to be efficient in performing engagements.
- B. Plans must include rotating auditors out into business units for temporary assignments so they can obtain more business knowledge.
- C. Plans must ensure that staff development activities are based primarily on the skills and competencies needed to complete the audit plan.
- D. Plans must include a path to certification so that each internal auditor has a certification in auditing finances.
正解：C
解説：
According to the Standards, internal audit professional development plans must ensure that staff development activities are based primarily on the skills and competencies needed to complete the audit plan. This requirement ensures that the internal audit staff possesses the necessary expertise and capabilities to effectively carry out the planned audit activities.References: IIA Standards related to Continuing Professional Development and Staff Proficiency.
質問 # 250
According to the COSO Enterprise Risk Management - Integrated Framework, which of the following statements is true regarding the role of risk appetite in an organization?
- A. Risk appetite is determined in part by how an entity allocates its resources.
- B. A high risk appetite may limit capital investment in high risk areas.
- C. Risk appetite is often best measured in the same units as its related objective.
- D. Risk appetite reflects the organization's risk philosophy and influences its operating style.
正解：D
解説：
Section: Volume D
Explanation/Reference:
質問 # 251
Which of the following statements best demonstrates application of due professional care during an assurance engagement?
- A. The audit procedures were systematically planned, executed, and documented.
- B. The engagement detected irregularities and noncompliance instances.
- C. The engagement objectives were designed to assist the engagement client.
- D. The engagement supervisor had no significant comments in the supervisory review.
正解：A
解説：
Demonstrating due professional care during an assurance engagement, according to IIA standards, includes systematically planning, executing, and documenting audit procedures. This ensures that all aspects of the engagement are covered comprehensively and that findings and conclusions are well-supported and credible.
This approach aligns with the IIA's definition of due professional care, which emphasizes thoroughness and accuracy in the audit process.References: The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing.
質問 # 252
Which of the following statements about internal audit consulting engagements is true?
- A. Internal auditors may provide consulting services relating to operations for which they had previous responsibilities.
- B. The internal audit activity determines the nature and scope of work for the specific consulting engagement
- C. It is not appropriate to communicate control issues identified during consulting engagements to the board
- D. The primary purpose of a consulting engagement is to assess evidence and provide conclusions.
正解：A
質問 # 253
Which of the following is an example of impairment to internal auditor independence or objectivity'?
- A. Internal auditors provide consulting services relating to operations for which they had previous responsibilities
- B. Internal auditors provide consulting services relating to operations for which they have current responsibilities
- C. Assurance engagements for functions over which the chief audit executive (CAE) has responsibility are overseen by a party outside the internal audit activity
- D. Consulting engagements for functions over which the CAE has responsibility are overseen by a party outside the internal audit activity
正解：B
解説：
An example of impairment to internal auditor independence or objectivity is when internal auditors provide consulting services relating to operations for which they have current responsibilities. This creates a direct conflict of interest as the auditor is assessing parts of the organization for which they are responsible, potentially compromising their ability to remain objective and unbiased.References: The IIA's Code of Ethics and International Standards for the Professional Practice of Internal Auditing, particularly standards related to objectivity and independence.
質問 # 254
Which of the following roles, if undertaken by an internal auditor, would have the greatest potential for conflict with the Standards regarding objectivity?
- A. Ethics advocate.
- B. IT system designer.
- C. Product development team consultant.
- D. External audit liaison.
正解：B
解説：
Section: Volume D
質問 # 255
Who is responsible for setting the risk appetite?
- A. Chief risk officer.
- B. External auditors.
- C. Board of directors.
- D. Operations management.
正解：C
質問 # 256
An internal auditor is finalizing an audit report on the effectiveness of the organization's overall system of internal control. Several audit tests were performed, and the only issue identified was that the CEO frequently asks employees to make exceptions or bypass the organization's standard written policies and procedures. Which of the following conclusions is most appropriate for the auditor to report?
- A. The auditor should indicate that the system of internal control is effective.
- B. The auditor should indicate that the system of internal control is not effective.
- C. The auditor should indicate that the system of internal control is generally effective, except for the minor issue identified.
- D. The auditor cannot express a conclusive opinion in the audit report.
正解：B
質問 # 257
An accounts payable clerk has recently transferred Into the internal audit activity and has been assigned to an engagement related to accounts payable processes for which he was previously responsible Which of the following is the best action for the new internal auditor to take?
- A. If it is an assurance engagement accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value
- B. If it is an assurance engagement accept the assignment becausethe chief audit executive had knowledge of the internal auditor's previous role when this engagement was assigned
- C. If it is a consulting engagement accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value
- D. If it is a consulting engagement decline the assignment and ask to be reassigned, because in a consulting engagement the auditor must not assess operations for areas in which they were previously responsible
正解：D
解説：
If it is a consulting engagement, the best action for the new internal auditor, who has recently transferred from being an accounts payable clerk, is to decline the assignment and ask to be reassigned. This is crucial to maintain objectivity and avoid conflicts of interest, as the auditor would be consulting on processes for which they were previously responsible.References: IIA Standards on Objectivity and Independence
質問 # 258
The internal audit activity's role in the risk assessment and management processes of an organization is determined by the:
- A. Risk management department.
- B. Chief audit executive.
- C. External auditors.
- D. Board of directors.
正解：D
解説：
Section: Volume B
質問 # 259
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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。
合格率 取得する秘訣はIIA-CIA-Part1認定試験エンジンPDF：https://jp.fast2test.com/IIA-CIA-Part1-premium-file.html
今すぐ試そう！高評価IIA IIA-CIA-Part1試験問題集：https://drive.google.com/open?id=1XLMGdMZfrgruz0KUIXNk3UKLghK_N13J