IIA-CIA-Part1認証試験の問題集解答を提供しています [2024年11月]
更新されたIIA-CIA-Part1試験練習テスト問題
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。
IIA-CIA-PART1試験では、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。この試験には、内部監査の基本、リスク管理、ガバナンス、詐欺、およびその他の関連トピックに関する質問が含まれます。この試験は、内部監査人が職務を効果的に実行するために必要な知識とスキルをテストするように設計されています。
IIA-CIA-PART1試験は、内部監査の中核原則と実践に関する候補者の知識をテストするように設計されています。この試験では、内部統制とリスク管理、ガバナンス、詐欺のリスク、監査ツールとテクニックなどの幅広いトピックをカバーしています。この試験は125の複数選択の質問で構成され、2時間と30分間タイミングを合わせます。試験の合格スコアは、250-750のスケールで600です。
質問 # 247
An organization invests its savings in a volatile stock with the potential for high gains rather than a mutual fund with a lower expected return and lower volatility. This best describes which of the following risk concepts?
- A. Risk identification.
- B. Risk capacity.
- C. Risk appetite.
- D. Risk tolerance.
正解：D
解説：
Section: Volume F
質問 # 248
Which of the following would be the most effective in helping to detect fraud?
- A. Employee promotion policy.
- B. Code of conduct.
- C. Exit interviews.
- D. Fraud awareness training
正解：C
質問 # 249
With regard to organizational governance assurance, which of the following is an appropriate role for the internal audit activity'?
- A. Assess compliance with the organization's code of conduct
- B. Initiate new organizational control processes
- C. Provide advice on organizational governance activities
- D. Oversee the governance and risk management processes
正解：C
質問 # 250
An auditor is using audit software to check inventory accuracy. Which of the following would be an indicator of poor input edit controls?
- A. Total dollar values of zero for some parts.
- B. Negative quantities on hand.
- C. Alpha characters in the field for order lead time.
- D. Reorder levels set too high.
正解：C
解説：
Section: Volume A
質問 # 251
Which of the following is an indicator that an organization's risk management processes are effective?
- A. Departmental objectives are managed by department heads and are independent of the organization's mission.
- B. Relevant risk information is captured and communicated primarily between management and the board
- C. Department heads have the autonomy to determine risk responses that fall outside of the organizations risk appetite
- D. Organization wide mechanisms exist to enable the identification and assessment of all significant risks.
正解：D
質問 # 252
Which of the following definitions best describes enterprise risk management?
- A. Enterprise riskmanagementis narrower than internal control and focuses on risk mitigation strategies across the enterprise.
- B. Enterprise riskmanagementis broader than governance and internal control,and focuses on activities designed to ensure that risks are contained at a level acceptable to the enterprise.
- C. Enterprise risk management is broader than internal control and focuses on risk identification andmanagement,and assurance that business objectives will be met.
- D. Enterprise risk management is narrower than internal control and focuses on managing the risk of loss resulting from external events.
正解：C
質問 # 253
In a small organization, management is unable to achieve adequate segregation of duties for its cash-handling procedures Therefore hidden surveillance cameras were installed to monitor cash-handling activities Which of the following best describes this type of control?
- A. Corrective control
- B. Process-level control
- C. Preventive control
- D. Compensating control
正解：D
質問 # 254
Which of the following scenarios best illustrates due professional care?
- A. The head of the payroll department being audited is a business partner of the engagement supervisor During the audit the engagement supervisor sought to maintain his objectivity by not participating in fieldwork
- B. An auditor assigned to a payroll audit was unable to reperform some complex payroll computations for a small number of employees The sum of these payments was below the materiality thresholds provided so the auditor did not perform further tests
- C. While performing a payroll audit an auditor became skeptical about significant payments made to a manager. The auditor sought to determine whether these payments were reasonable through discussion with a manager in a different department in the organization
- D. An internal auditor who previously worked in the payroll department within the last year was intentionally excluded by the chief audit executive from the audit team assigned to a payroll audit
正解：C
質問 # 255
Which of the following is the primary concern of an internal auditor in a comprehensive audit of an organization?
- A. Accuracy of reports on the source and use of funds.
- B. Extent of achievement of the organization's mission.
- C. Appropriateness of procedures related to the budgeting process.
- D. Confirmation of compliance with policies and procedures.
正解：B
質問 # 256
Which of the following should be the first step that an internal auditor takes to establish data integrity when building an audit working copy of a large database?
- A. Ensure that the data is efficiently organized within the database.
- B. Search for anomalies in the extracted information.
- C. Review the data for statistical patterns.
- D. Verify that all required data was downloaded.
正解：D
質問 # 257
Which of the following is not an advantage of face-to-face interviews over electronic surveys?
- A. Interviewers can increase a respondent's comprehension of questions.
- B. The response rate is typically higher.
- C. They are less expensive to distribute and compile data.
- D. Survey designers can use a wider variety of question types.
正解：C
質問 # 258
A new company's risk management function is developing its cybersecurity risk management program Which of the following actions should be the first priority when developing the program?
- A. Determine the cybersecurity framework that will establish and report on the effectiveness of the program
- B. Start building a cybersecurity culture and set the desired behavior using a bottom-up approach
- C. Raise cybersecurity awareness across various departments outside of the IT department
- D. Define the cybersecurity risk appetite and perform a cost-benefit analysis of the program
正解：D
解説：
When developing a new cybersecurity risk management program, the first priority should be to define the cybersecurity risk appetite. This involves setting the acceptable level of risk the organization is willing to tolerate and is critical to guide the scope and focus of the cybersecurity initiatives. Performing a cost-benefit analysis of the program at this stage is also crucial to ensure that the planned measures are economically viable and align with the organization's strategic objectives.References: Best practices in cybersecurity risk management
質問 # 259
Which of the following would be the best source of information for a chief audit executive to use in planning future audit staff requirements?
- A. Interviews with existing audit staff.
- B. Review of audit staff size and composition of similar-sized companies in the same industry.
- C. Discussions of audit needs with executive management and the audit committee.
- D. Review of audit staff education and training records.
正解：C
質問 # 260
Which of the following policies exemplifies a control weakness in the approval and oversight of credit sales?
- A. Customers who fail to meet credit requirements must pay cash for shipments upon delivery.
- B. The head of the sales department can authorize credit lines for large customers.
- C. The finance committee of the board of directors periodically reviews credit standards.
- D. The credit department is responsible for approving shipments to all customers.
正解：B
解説：
Section: Volume D
質問 # 261
Which of the following statements is correct regarding risk analysis?
- A. Risk analysis must be reduced to quantitative terms in order to provide meaningful comparisons across an organization.
- B. The extent to which management judgments are required in an area could serve as a risk factor in assisting the auditor in making a comparative risk analysis.
- C. The highest risk assessment should always be assigned to the area with the largest potential loss.
- D. The highest risk assessment should always be assigned to the area with the highest probability of occurrence.
正解：B
質問 # 262
A chief audit executive (CAE) is obtaining information required by a regulatory oversight body and discovers a situation that requires management to take immediate corrective action. What is the best course of action for the CAE to take?
- A. Schedule an engagement to explore the situation in depth, before reporting to either management or the oversight body.
- B. Wait until all of the information has been gathered and reported to the oversight body before reporting the situation to management.
- C. Check with legal counsel to determine whether the situation can be reported to management before all information has been submitted to the oversight body.
- D. Report the situation to management immediately.
正解：D
解説：
Section: Volume B
質問 # 263
Which of the following procedures would provide the best evidence of the effectiveness of a credit-granting function?
- A. Review the trend in receivables write-offs.
- B. Observe the process.
- C. Check for evidence of credit approval on a sample of customer orders.
- D. Ask the credit manager about the effectiveness of the function.
正解：A
解説：
Section: Volume A
質問 # 264
Which of the following needs to be established prior to undertaking an assessment of the quality assurance and improvement program?
- A. Nonconformance disclosures.
- B. External assessment resources
- C. Remediation timeframes.
- D. Department performance standards.
正解：B
質問 # 265
A manufacturer uses improved linkage between order entry, production, and shipping to reduce raw materials and work-in-process inventory. Which type of fraud will these changes likely reduce?
- A. Theft of resources from inventory.
- B. Payment of fraudulent invoices.
- C. False reporting of hours worked.
- D. Purchases from a related party.
正解：A
解説：
Section: Volume D
質問 # 266
A series of incidents over the past year reveals several members of senior management possess a limited understanding of the concept and impact of fraud. Which of the following would be the most effective way to approach this issue?
- A. The board should ask the internal audit activity to perform additional assurance engagements.
- B. A comprehensive fraud risk assessment and management program should be carried out.
- C. Anti-fraud and whistleblowing policies should be implemented and their importance should be clearly stated.
- D. The organization should conduct training sessions on fraud, which should be attended by senior management and staff.
正解：D
質問 # 267
An internal auditor has completed an assurance engagement. Which of the following is most likely true regarding the engagement?
- A. During audit planning the auditor provided the client with the scope of the engagement for their agreement
- B. During audit planning the auditor determined that the engagement scope would include a review of the security and privacy of payroll records
- C. The results of tie engagement were included m a written report mat was issued to the cleint who requested me engagement
- D. The client requested the review of a new payroll system in order to improve the security of fie system
正解：B
解説：
In the context of an assurance engagement, the auditor determines the scope of the engagement during the planning phase, which includes identifying the specific areas to be reviewed. In this case, if the engagement included a review of the security and privacy of payroll records, it means that during the planning phase, the auditor identified this area as part of the engagement scope. This step is crucial to ensure that the engagement objectives are met and that all relevant risks and controls are evaluated.
References:
* The IIA Standards: Standard 2200 - Engagement Planning: "Internal auditors must develop and document a plan for each engagement, including the engagement's objectives, scope, timing, and resource allocations."
* The IIA Practice Guide: "Engagement Planning: Establishing Objectives and Scope": Emphasizes the importance of defining the scope during the planning phase.
質問 # 268
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