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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
IIA IIA-CIA-Part1赤本 IIA-CIA-Part1資格トレーニング IIA-CIA-Part1
PDF
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
IIA IIA-CIA-Part1指導 IIA-CIA-Part1試験解答 IIA-CIA-Part1クラム IIA-CIA-Part1
vue
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
IIA受験期 IIA-CIA-Part1 IIA-CIA-Part1オンライン試験 IIA-CIA-Part1ラーニング
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
IIA番号 IIA-CIA-Part1参考書勉強 IIA-CIA-Part1プログラム IIA-CIA-Part1取得 IIA-CIA-Part1日本語版
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