IIA IIA-CIA-Part1赤本認定試験を通して自分を向上させる
NO.1 Which of the following is not a role of the internal audit activity in facilitating risk identification
and evaluation?
A. Supporting managers to identify ways to mitigate risks.
B. Providing assurance that risks are evaluated correctly.
C. Recommending accountability for risk management.
D. Evaluating risk management processes.
Answer: C
NO.2 Which of the following factors affects the control risk of a company?
A. Unusual pressures on management.
B. Potential problems like technological obsolescence.
C. Complex accounts that require expert valuations.
D. Segregation of duties.
Answer: D
IIA-CIA-Part1赤本真実試験 IIA-CIA-Part1赤本段階
NO.3 Which of the following techniques would provide the most compelling evidence that a safety
hazard exists within a manufacturing facility?
A. Analysis of facility operating reports,focusing on instances when breakdowns occurred.
B. Review of records involving safety violations,filed by facility production employees.
C. Questioning of facility management,including the facility safety officer.
D. Observation of the facility during operations.
Answer: D
IIA-CIA-Part1赤本試験番号
NO.4 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. Does not have independent organizational status since the auditor recently transferred from the
engineering department.
C. Maintained an independent mental attitude and is therefore objective.
D. Does not have objectivity since the auditor recently transferred from the engineering department.
Answer: D
IIA-CIA-Part1赤本フリーク
NO.5 An organization that outsources much of its internal audit work to an external service
provider is planning for an external quality assessment. Which of the following options would
accomplish this task and be in conformance with the Standards?
A. A team from an independent entity that previously employed the chief audit executive of the
organization.
B. A team under the direction of the organization's chief audit executive with validation by a former
manager of the internal audit activity.
C. The same external service provider because of its competency and experience with the
organization.
D. External industry associate that performed a similar review for a supplier of the organization.
Answer: D
IIA-CIA-Part1赤本一番 IIA-CIA-Part1赤本ウェブトレーニング
NO.6 When using a risk assessment model to develop audit plans,it is essential that the chief audit
executive take into accountthe:
A. Recent or expected changes in management direction and objectives.
B. Dates of future board meetings.
C. Planned visits by the external auditors during the upcoming year.
D. Results of the last audit.
Answer: A
IIA-CIA-Part1赤本サンプル
NO.7 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-CIA-Part1赤本合格点
NO.8 According to IIA guidance,which of the following statements about working papers is false?
A. They demonstrate compliance with auditing standards.
B. They assist in the implementation of recommendations.
C. They provide support for communication to third parties.
D. They contribute to development of the internal audit staff.
Answer: B
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試験番号：IIA-CIA-Part1赤本問題集試験科目：Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
最近更新時間：2015-12-28
問題と解答：全566問 IIA-CIA-Part1赤本 学習資料
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