最適なIIA-CIA-Part1試験準備問題集でIIA IIA-CIA-Part1問題集PDFを試そう！[2024]
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質問 # 25
Which of the following would be outside the scope of acquiring and developing human resources for an internal audit department?
- A. Writing job descriptions for audit staff, audit managers, and other auditing positions.
- B. Evaluating auditors' compliance with standards and level of audit effectiveness.
- C. Requiring audit staff to participate in continuing education activities.
- D. Conducting individual counseling sessions regarding professional development and performance.
正解：B
解説：
Section: Volume D
質問 # 26
A charitable organization provides substantial grants for important medical research.
Assuming marginal controls are in place, which of the following possible frauds or misuses of organization assets should be considered the area of greatest risk?
- A. Purchases of office supplies are made from fictitious vendors.
- B. Grants are made to organizations associated with senior executives.
- C. A payroll clerk has added a fictitious employee.
- D. Senior executives are using company travel and entertainment funds for activities that might be considered questionable.
正解：B
質問 # 27
A code of business conduct provides?
- A. An alternative to "tone at the top" programs.
- B. A fraud avoidance plan that does not explicitly describe punishments for violations.
- C. A passive method of fraud deterrence.
- D. A program to anonymously report irregularities to authorities.
正解：C
解説：
Section: Volume A
質問 # 28
Which of the following actions would have the greatest impact on the effectiveness of the internal audit activity?
- A. Assurance of internal audit objectivity and organizational independence by the board.
- B. Appropriate definition of internal audit scope and responsibility in the charter.
- C. Annual review of the audit charter by management.
- D. Appropriate compliance coverage in the annual audit plan.
正解：B
質問 # 29
Two individuals are being considered for an audit team that is to perform a highly technical review. Which of the following situations would preclude selection of the individual for the audit due to an objectivity concern?
I. Person A is a member of the internal audit staff and has the required technical skills. Person A participated in a controls review of the system to be audited when it was being developed.
II. Person B is a technical specialist who understands the audit area but is not a member of the internal audit staff. Although person B has personal credibility in the information systems department to be audited, person B works for another department in the organization.
- A. Both I and II.
- B. Neither I nor II.
- C. I only.
- D. II only.
正解：B
質問 # 30
Which of the following types of information would an internal auditor expect to find in the supporting documentation for a high-level accounts payable process flowchart?
- A. The number of payments paid before the due date of the invoice.
- B. The payment terms and credit limit of the vendor to be paid.
- C. An overview of the steps for validating invoices.
- D. A copy of the new customer request form.
正解：C
解説：
Section: Volume D
質問 # 31
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. Purchases from a related party.
- C. False reporting of hours worked.
- D. Payment of fraudulent invoices.
正解：A
解説：
Section: Volume D
質問 # 32
A company produces a product that consists of materials X, Y, and Z.
The product is mixed so that:
The quantity of material X used is one-third more than that of material Y.
The quantity of material Y used is one-fourth less than that of material Z.
If the company used 24, 000 units of material Z during a period, what is a reasonable estimate of the amount of material X used?
- A. 24, 000
- B. 8, 000
- C. 18, 000
- D. 32, 000
正解：A
質問 # 33
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. Maintained an independent mental attitude and is therefore objective.
- C. Does not have objectivity since the auditor recently transferred from the engineering department.
- D. Does not have independent organizational status since the auditor recently transferred from the engineering department.
正解：C
解説：
Section: Volume A
質問 # 34
An internal auditor is reviewing a new automated human resources system. The system
contains a table of pay rates which are matched to the employee job classifications. The best control to ensure that the table is updated correctly for only valid pay changes would be to:
- A. Ensure that adequate edit and reasonableness checks are built into the automated system.
- B. Limit access to the data table to management and line supervisors who have the authority to determine pay rates.
- C. Require that all pay changes be signed by the employee to verify that the change goes to a bona fide employee.
- D. Require a supervisor in the department,who does not have the ability to change the table,to compare the changes to a signed management authorization.
正解：D
質問 # 35
An auditor is using audit software to check inventory accuracy. Which of the following would be an indicator of poor input edit controls?
- A. Reorder levels set too high.
- B. Negative quantities on hand.
- C. Alpha characters in the field for order lead time.
- D. Total dollar values of zero for some parts.
正解：C
質問 # 36
According to IIA guidance, which of the following practices by the chief audit executive (CAE) best enhances the organizational independence of the internal audit activity?
- A. CAE reports to the board regarding audit staff performance evaluation and compensation.
- B. CAE meets privately with The board at least annually.
- C. CAE meets privately with The CEO at least annually.
- D. CAE reviews and approves the annual audit plan.
正解：A
質問 # 37
Which of the following practices is generally most effective to protect internal audit objectivity?
- A. Basing performance evaluations heavily on customer satisfaction surveys.
- B. Ensuring regular documentation of auditor skills and experience in the workpapers.
- C. Ensuring that auditors have a balance of both operational and internal audit responsibilities.
- D. Prohibiting auditors from accepting gifts from audit clients or potential clients.
正解：A
質問 # 38
Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?
- A. The CAE completes an engagement working paper checklist.
- B. The CAE utilizes an external third party to make an objective recommendation after each working paper review.
- C. The CAE prepares a memorandum discussing the results of the working paper review.
- D. The CAE initials and dates every working paper after it has been reviewed.
正解：B
質問 # 39
Which of the following statements is true regarding an organization's code of ethics?
- A. It should require an annual attestation of compliance with the code of conduct by all employees.
- B. It should be written with primary consideration given to using a rule-based approach.
- C. It should be of two variations: one applicable internally and one applicable for third parties.
- D. Its operational effectiveness cannot be tested using traditional audit and rating systems such as maturity models.
正解：A
質問 # 40
While reviewing the workpapers of a new auditor, the auditor in charge discovered that additional audit procedures might be necessary. According to IIA guidance, which of the following would be most relevant for the auditor in charge to consider when making this decision?
- A. Resource management.
- B. Coordination.
- C. Due professional care.
- D. Engagement supervision.
正解：C
質問 # 41
According to the COSO framework, which of the following is not a principle of internal control?
- A. Risk assessment.
- B. Human resource policies and practices.
- C. Integrity and ethical values.
- D. Management's philosophy and operating style.
正解：A
質問 # 42
In order to provide the most useful information for an organization's risk management decisions, which of the following should be assessed?
- A. Risk levels of current and future events, their impact on the organization's mission, and the potential for the elimination of existing risk factors.
- B. Risk levels for future events based on the degree of uncertainty of those events and their cost of mitigation.
- C. Inherent and control risks and their impact on the extent of financial misstatements.
- D. Risk levels of current and future events, their effect on the achievement of the organization's objectives, and their underlying causes.
正解：D
質問 # 43
An internal auditor is planning an operational audit of the accounts payable function. Which of the following best mitigates the risk of the organization being a victim of disbursement fraud by employees?
- A. The accounts payable function is properly segregated from the cash custody function.
- B. Accounts payable are aged by vendors.
- C. The accounts payable trial balance is reconciled to the general ledger.
- D. Accounts payable payment records are checked against supplier invoices.
正解：A
質問 # 44
Which of the following would best describe a control implemented to detect cash register disbursement fraud in a large retail store?
- A. Periodically count the cash in the register and compare it to the expected amount
- B. Separate the duties of processing and authorizing refunds on merchandise
- C. Use cash registers with internal tapes that are tamper proof and that require a manager to process voids or refunds
- D. Post signs in the register area prompting customers to ask for and examine their sales receipts
正解：A
質問 # 45
Which of the following is a limitation of using observation as a manual audit procedure?
- A. Observation provides information at a certain time and makes it difficult to draw representative conclusions.
- B. Observation is not as persuasive as inquiry due to a lack of direct evidence.
- C. Observation may cause individuals to behave less critically or carefully if they are aware that other forms of manual audit procedures have already taken place.
- D. Observation is performed specifically to test the validity of documented or recorded information.
正解：A
解説：
Section: Volume D
質問 # 46
Which of the following is not an appropriate role of the internal audit activity in governance activities?
- A. Support the board in enterprise-wide risk assessment.
- B. Discuss areas of significant risk.
- C. Ensure the timely implementation of audit recommendations.
- D. Monitor compliance with the organization's ethics policies.
正解：C
質問 # 47
According to the International Professional Practices Framework,a review team must express an opinion on which of the following when performing an external assessment of an internal audit activity?
I.Conformance with the Standards and IIA Code of Ethics.
II.Effectiveness of continuous improvement activities.
III.Feedback from internal audit customers and other stakeholder groups.
IV.Efficiency and effectiveness of the internal audit activity's administration processes.
- A. IIIonly
- B. I and IIonly
- C. II and IVonly
- D. Ionly
正解：D
質問 # 48
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