IIA IIA-CIA-Part1 問題集

質問 1：
According to the Standards, a review team must express an opinion on which of the following when performing an external assessment of an internal audit activity?
1. Conformance with the Standards and IIA Code of Ethics.
2. Effectiveness of continuous improvement activities.
3. Feedback from internal audit customers and other stakeholder groups.
4. Efficiency and effectiveness of the internal audit activity's administration processes.
A. 3 only
B. 1 and 2 only
C. 1 only
D. 2 and 4 only
正解：C

質問 2：
An internal auditor is reviewing the results of an employee survey at a mining company. Which of the following would alert the auditor to a potential ethics issue?
A. Employees with longer work experience believe that they deserve more privileges than new hires.
B. Women account for 20% of the total number of employees in the company.
C. Most employees believe that transparent and fair decision-making forms the basis of business ethics.
D. Thirty percent of employees feel confident in raising concerns without a fear of retaliation.
正解：A

質問 3：
One of the goals of the finance department is to ensure payments are made to designated receivers only. For that purpose, the following controls are established:
- The first clerk enters data to initiate a payment transaction to the bank.
- The second clerk compares the payment data entered with the original invoice and ap-proves the disbursement.
- The third clerk prints bank statements weekly and compares them to invoices processed.
What should the internal auditor conclude?
A. There seems to be a lack of controls in the invoice authorization process.
B. Unauthorized payments can be prevented due to reviews conducted by the third clerk.
C. The goal is achieved, because segregation of duties is established in the payment process.
D. The controls between the first and second clerk need to be strengthened.
正解：A

質問 4：
Which of the following can be used to minimize employees' resentment of controls?
A. Not using controls to achieve goals.
B. Making sure employees are exempt from participating in control creation.
C. Implementing controls without lengthy explanations of their purpose.
D. Developing general constricting controls rather than detailed ones.
正解：D

質問 5：
What type of risk management strategy is being employed when an organization installs two firewalls to provide protection from unauthorized access to the network?
A. Sharing the risk that either firewall could be compromised by hackers.
B. Avoiding the risk of having a direct network connection to un-trusted networks.
C. Accepting the risk that there may be attempts at unauthorized access to the network.
D. Diversifying the risk that network access will not be available to legitimate, authorized users.
正解：D

質問 6：
Which of the following developmental activities adds stature to internal auditors, provides opportunity to make managerial decisions, and widens their circle of professional colleagues?
A. Volunteering as a member of an IIA chapter or local institute committee.
B. Passing the Certified Internal Auditor (CIA) exams.
C. Reading relevant internal audit publications.
D. Completing continuing professional education hours.
正解：A

質問 7：
During engagement planning, an internal auditor determines that the cost of a certain test outweighs the benefit that can be expected from the results. He determines that this test can be removed from the audit work program. Which of the following did the internal auditor best demonstrate?
A. Internal assessment.
B. Individual objectivity.
C. Proficiency.
D. Due professional care.
正解：D

質問 8：
Why are preventative controls generally preferred to detective controls?
A. Because preventive controls include output procedures, which cover the full range of possible reviews, reconciliations and analysis.
B. Because preventive controls identify exceptions after-the-fact, allowing them to be used after the entire review is complete and therefore finding exceptions
C. Because preventive controls are more sensitive and identify more exceptions than detective controls.
D. Because preventive controls promote doing the right thing in the first place, and lessen the need for corrective action.
正解：D