IIA-CIA-Part1練習試験テスト最新問題2023年05月
IIA-CIA-Part1試験を一発合格保証問題集！
IIA-CIA-Part1試験は、125問の多肢選択問題から成り、受験者は2.5時間で試験を完了する必要があります。試験はコンピュータベースであり、世界中のPearson VUEテストセンターで実施されます。試験は、英語、スペイン語、フランス語、ドイツ語、ポルトガル語、中国語など、複数の言語で利用可能です。
質問 # 90
When conducting a preliminary survey, which of the following audit activities should an internal auditor complete first?
- A. Identify client objectives, goals, and standards.
- B. Identify risks and controls intended to prevent associated losses.
- C. Write detailed audit procedures.
- D. Determine relevant engagement objectives.
正解：A
質問 # 91
In developing an appropriate work program for an audit engagement, the most important factor for an audit supervisor to consider is the:
- A. Time required to complete the engagement.
- B. Potential impact of risks.
- C. Availability of records and data.
- D. Audit personnel's knowledge and experience.
正解：B
質問 # 92
While performing an internal audit engagement, an auditor reviews a flowchart of the organization's purchasing function. Which of the following internal control weaknesses would the auditor be able to identify in the chart?
- A. That authorization for payment of goods received has not been granted at the appropriate level.
- B. That the organization is not taking advantage of quantity discounts available from its suppliers.
- C. That purchasing policies have not been updated.
- D. That supplier invoices are processed and paid before the goods are received.
正解：D
質問 # 93
Which of the following would be a violation of the IIA Code of Ethics?
- A. Participating in an audit engagement for which the auditor does not have the necessary experience or training.
- B. Accepting a gift that is a commercial advertisement available to the public.
- C. Reporting information that could be damaging to the organization, at the request of a court of law.
- D. Including an issue in the final audit report after management has resolved the issue.
正解：A
解説：
Section: Volume A
質問 # 94
Which of the following conditions is the most likely indicator of fraud?
- A. A manager regularly assumes subordinates' duties.
- B. Departmental reports are consistently issued in an untimely manner.
- C. Lower earnings occur during the industry's down cycle.
- D. Commissions are paid based on verified increases to sales.
正解：A
質問 # 95
An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?
- A. Apply antivirus and patch management software.
- B. Utilize dedicated and encrypted network connections.
- C. Utilize secure socket layer encryption.
- D. Install a software inventory management application.
正解：D
解説：
Section: Volume E
Explanation/Reference:
質問 # 96
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. 1 and 3 only
- C. 2 and 4 only
- D. 3 and 4 only
正解：A
質問 # 97
An employee who recently transferred into the internal audit activity has been assigned to audit the accounts payable system. Which function, if previously performed by this employee, would represent a conflict of interest?
- A. Monitoring the allowance for doubtful accounts.
- B. Reviewing shipping documents for accuracy.
- C. Signing timekeeping cards for subordinates.
- D. Writing procedures for the handling of duplicate payments.
正解：D
質問 # 98
Which of the following best describes the underlying premise of the COSO enterprise risk management framework?
- A. Enterprise risk management can minimize the impact and likelihood of unanticipated events.
- B. Policies are established to ensure that risk responses are performed effectively.
- C. Every entity exists to provide value for its stakeholders.
- D. Management should set objectives before assessing risk.
正解：C
解説：
Section: Volume A
質問 # 99
Which of the following represents the most effective governance structure?
I.
Operating
Executive
Internal
Management
Management
Auditing
Responsibility for risk
Oversight role
Advisory role
II.
Oversight role
Responsibility for risk
Advisory role
III.
Responsibility for risk
Advisory role
Oversight role
IV.
Oversight role
Advisory role
Responsibility for risk
- A. II
- B. IV
- C. III
- D. I Only
正解：D
解説：
Section: Volume A
質問 # 100
In developing an appropriate work program for an audit engagement, the most important factor for an audit supervisor to consider is the:
- A. Capabilities of audit personnel.
- B. Time required to complete the engagement.
- C. Potential impact of risks.
- D. Availability of records and data.
正解：C
質問 # 101
Which of the following activities best reflects the scope and status of the internal audit activity as defined in the internal audit policy statement?
- A. The board approves the annual performance evaluation of the chief audit executive.
- B. The internal auditor reviews the physical access to merchandise during an inventory count.
- C. The audit manager refrains from assigning an auditor who was a former payroll clerk to conduct a payroll audit.
- D. The audit manager conducts an internal quality assessment of the internal audit activity's adherence to the Standards.
正解：B
質問 # 102
Which of the following describes a control weakness?
- A. Normal operational purchases fall in the range from $500 to $1, 000 with two signatures required for purchases over $1, 000.
- B. Purchasing procedures are well designed and are followed unless otherwise directed by the purchasing supervisor.
- C. Pre-numbered blank purchase orders are secured within the purchasing department.
- D. The purchasing agent invests in a publicly traded mutual fund that lists the stock of one of the company's suppliers in its portfolio.
正解：B
質問 # 103
In selecting a team to perform an internal audit of a purchasing operation, which of the following characteristics would not preclude an auditor from being selected?
1. The auditor's spouse is employed by the clerical section of the purchasing records unit.
2. The auditor had been a purchasing agent five years earlier.
3. The auditor's family owns a business that regularly sells goods to the organization.
4. The auditor has received a desk calendar as a promotional gift from a vendor.
- A. 1 and 3 only
- B. 1 and 4 only
- C. 2 and 3 only
- D. 2 and 4 only
正解：D
質問 # 104
Internal auditors can benefit from a strong relationship with the external auditors because external auditors can:
- A. Concur with the internal auditors' reports and thus improve the quality of assurance provided to management.
- B. Assist the internal auditor by providing information obtained from similar audits with other clients.
- C. Provide internal auditors with an independent and knowledgeable viewpoint.
- D. Increase the effectiveness of internal control sampling techniques.
正解：C
解説：
Section: Volume B
質問 # 105
Who is held responsible for oversight of the organization's risk management framework?
- A. Board of directors.
- B. Head of risk management.
- C. Internal auditors.
- D. Operational management.
正解：A
質問 # 106
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