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試験番号：IIA-CIA-Part1 復習問題集試験科目：「Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control」
最近更新時間：2015-11-22
問題と解答：566
NO.1 When a risk assessment process has been used to construct an audit engagement
schedule,which of the following should receive attention first?
A. The external auditors have requested assistance for their upcoming annual audit.
B. A new accounts payable system is currently undergoing testing by the information technology
department.
C. Management has requested an investigation of possible lapping in receivables.
D. The existing accounts payable system has not been audited over the past year.
Answer: C
IIA練習 IIA-CIA-Part1学習指導 IIA-CIA-Part1 IIA-CIA-Part1
NO.2 In publicly held companies,management often requires the internal audit activity's involvement
with quarterly financial statements that are made public and used internally. Which of the following
is generally not a reason for such involvement?
A. Management may be concerned about its reputation in the financial markets.
B. Management may be concerned about potential penalties that could occur if quarterly financial
statements are misstated.
C. The Standards state that internal auditors should be involved with reviewing quarterly financial
statements.
D. Management may perceive that having quarterly financial information examined by the internal
auditors enhances its value for internal decision making.
Answer: C
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NO.3 A chief audit executive (CAE) of an international charity reports functionally to the audit
committee of the board of directors and administratively to the charity's chief financial officer(CFO).
Which of the following would impair the internal audit function's independence?
A. The CFO determines the scope of internal audit work in the accounting department.
B. The CFO manages the accounting of the budget for the internal audit function.
C. The CFO administers the annual evaluation process for the internal auditors.
D. The CFO provides feedback on the CAE's audit reports.
Answer: A
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NO.4 The audit committee is concerned that the small size of the internal audit activity (IAA) makes
it impractical to achieve full conformance with the Standards. To address this concern,which of the
following actions is most appropriate for the CAE to take?
A. The CAE should agree with the audit committee and implement only those standards appropriate
to the size of the IAA.
B. The CAE should request the audit committee to review the Standards to identify specifically which
are creating the greatest concern.
C. The CAE should seek sufficient funding to increase audit resources to meet the minimum
requirements of the Standards.
D. The CAE should explain that conformance with the Standards is essential and not dependent upon
the size of the IAA.
Answer: D
IIAオフィシャル IIA-CIA-Part1番号 IIA-CIA-Part1試験情報
NO.5 With regard to external assessments of an internal audit activity (IAA),which of the following is
the chief audit executive required to discuss with the board?
A. External reviewer conflicts of interest,and the need for an external assessment more frequently
than once every five years.
B. External reviewer conflicts of interest,and the timeline of the external assessment.
C. The need for an external assessment more frequently than once every five years,and the simplest
method for the external reviewer to join the IAA's organization.
D. The simplest way for the external reviewer to join the IAA's organization,and the timeline of the
external assessment.
Answer: A
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NO.6 Which of the following factors affects the control risk of a company?
A. Potential problems like technological obsolescence.
B. Unusual pressures on management.
C. Complex accounts that require expert valuations.
D. Segregation of duties.
Answer: D
IIA好評 IIA-CIA-Part1 IIA-CIA-Part1
NO.7 Which of the following actions should an internal auditor take to exercise due professional
care?
1.Consider the probability of significant noncompliance in each audit engagement.
2.Weigh the cost of assurance against the benefits.
3.Perform assurance procedures with sufficient care to ensure that all risks are identified.
A. 1 and 2 only
B. 1 and 3 only
C. 2 and 3 only
D. 1,2,and 3
Answer: A
IIA IIA-CIA-Part1試験時間 IIA-CIA-Part1試験過去問
NO.8 Which of the following techniques would provide the most compelling evidence that a safety
hazard exists within a manufacturing facility?
A. Observation of the facility during operations.
B. Questioning of facility management,including the facility safety officer.
C. Analysis of facility operating reports,focusing on instances when breakdowns occurred.
D. Review of records involving safety violations,filed by facility production employees.
Answer: A
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