IIA IIA-CIA-Part1 問題集

質問 1：
An Internal auditor noted that many amended purchase orders were automatically created for discrepancies between the value of the original purchase order and the final invoice. Further examination revealed that most differences resulted from rounding errors, bulk weights, or minor tariff adjustments for shipping. Which of the following is the most reasonable conclusion for the Internal auditor regarding this control?
A. The control is effective but inefficient.
B. The control is both effective and efficient.
C. The control is both ineffective and inefficient.
D. The control is ineffective but efficient.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 2：
Which of the following actions would best help the internal audit activity promote continuous improvement in control effectiveness within the organization?
A. Identifying objectives and the risks involved in achieving them.
B. Determining whether management measures and monitors the costs and benefits of controls.
C. Providing training on controls and ongoing self-monitoring processes.
D. Developing flowcharts to obtain information about control design adequacy.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Which of the following statements is true regarding reporting results of the quality assurance and improvement program to senior management and the board?
A. Internal assessments must be reported to the board at least every five years
B. Following the reporting the board must give the internal audit activity five years to correct any deviations
C. A report, including the results of both internal and external assessments must be provided to the board annually
D. If supported by assessment results, reporting provides assurance that internal auditors demonstrate conformance with the Code of Ethics
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Which of the following Code of Ethics principles specifically requires internal auditors to disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review?
A. Integrity.
B. Objectivity.
C. Confidentiality.
D. Transparency.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Which of the following activities aligns with The IIA ' s Core Principles for the Professional Practice of Internal Auditing?
A. Internal auditors rotate through operations and management positions then perform audit engagements on these areas to ensure timely application of their knowledge
B. Due to limited resources, internal auditors prioritize assurance on internal controls and risk management and exclude evaluating governance processes, which are deemed outside of their core responsibilities
C. Final reports from consulting engagements show the summary of findings, and the internal auditor's advice is clearly distinct and separate from management ' s decisions
D. The chief audit executive reports to senior management for compensation decisions and communications of audit results to the board
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 6：
According to IIA guidance, which of the following best describes expense reimbursement fraud?
A. Theft of assets through false mileage travel logs and meal charges
B. Theft of cash before it is recorded in the books
C. Theft of assets through fictitious or inflated invoices
D. Theft of cash after it is recorded in the books
正解：A
解説: (Topexam メンバーにのみ表示されます)