IIA IIA-CIA-Part1 問題集

質問 1：
Which of the following should be part of the internal audit activity's duties?
A. Identifying and mitigating significant risks to the organization.
B. Assisting management in developing processes and controls to manage risks and issues.
C. Providing risk management frameworks.
D. Actively reporting to the governing body.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 2：
According to IIA guidance, which of the following activities would typically be examined when using the maturity model approach for assessing an organization's risk management program?
A. Communication.
B. Performance measurement.
C. Monitor and review
D. Setting the context.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 3：
During an audit engagement of a large retail store, internal auditors noted significant discrepancies between available inventory and sales and suspect an abuse of cash register refunds and voids. Which of the following would be the most effective preventative control to reduce these losses?
A. Analyze voids and refunds by employee, credit card number, and amount for unusual numbers, amounts, or patterns.
B. Ensure that returned merchandise is restocked to shelves or sent to the manufacturer by an independent employee.
C. Call a sample of customers who returned merchandise to test the legitimacy of the returns and check refund amounts.
D. Require that a manager use a reserved register code to approve voids or refunds.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 4：
A business unit manager was impressed by the competence of the internal auditor who was conducting an assurance engagement in his area and the manager made the auditor an attractive job offer to begin after the audit was completed The auditor later told her auditor in charge that she was considering the offer. Which of the following IIA Code of Ethics principles was most likely violated?
A. Integrity
B. No violation was committed
C. Confidentiality
D. Objectivity
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Which of the following is an example of a directive control?
A. Segregation of duties.
B. Supervisory review.
C. Exception reports.
D. Training programs.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 6：
As a result of a high-profile processing error, respective business unit managers are implementing new controls. The internal audit team was asked for their advice regarding the controls. The objective of this consulting engagement would be determined by which of the following?
A. The compliance manager and the business unit manager.
B. The business unit manager and the engagement supervisor.
C. The chief audit executive.
D. The organization's board of directors.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 7：
According to the Standards, in today's technology and business environments, how much computer and information systems-related knowledge and skills must an internal auditor have to be effective in fulfilling his job responsibilities?
A. Auditors must have an IT specialty in at least one of their organization's key information technology systems.
B. Auditors must be proficient in data analysis and computer assisted audit techniques for their organization.
C. Auditors must understand their organization's IT governance, risk, and control processes.
D. Auditors must understand their organization's integrated test facilities and generalized audit software.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 8：
According to MA guidance, which of the following statements is true regarding internal auditors' use of technology-based techniques?
A. Auditors must consider using technology only when the Implementation cost does not exceed benefits.
B. Auditors must consider using technology in a variety of engagements to ensure that their work is substantiated and infallible.
C. Auditors must consider using technology if it advances the engagement, even when implementation costs exceed the benefits.
D. Auditors must considering using technology to reduce the organization's risk by detecting all instances of fraud.
正解：A
解説: (Topexam メンバーにのみ表示されます)