IIA IIA-CIA-Part1 問題集

質問 1：
Senior management and the board have expressed concerns about the length of engagements and whether their outcome aligns with the organization's strategies and objectives. Which of the following actions, if taken by the chief audit executive, could address these concerns?
A. Requesting additional funding from the board to train internal audit staff on time and resource management.
B. Implementing the use of agile auditing during engagements to meet expectations.
C. Encouraging internal audit staff to participate in workshops to further develop their understanding of the organization's strategies.
D. Communicating to internal audit staff instructions for completing engagements within shorter time periods.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 2：
Which of the following best demonstrates organizational independence of the internal audit activity?
A. The CAE's appointment Is determined by the CEO
B. The CAE's compensation is approved by the chief financial officer.
C. The chief audit executive (CAE) reports functionally to the CEO.
D. The CAE reports administratively to the chief operating officer.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Which of the following is the most appropriate way to ensure that a newly formed internal audit activity remains free from undue influence by management?
A. Ensure the chief audit executive reports administratively to the audit committee.
B. Establish the internal audit activity's position within the organization in an audit charter.
C. Adopt written policies and procedures for the internal audit activity, approved by the board.
D. Appoint the chief audit executive as a member of the board.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Which of the following statements is correct regarding disclosure of conformance or Standards?
A. The chief audit executive must disclose every instance of noncompliance with the Code of Ethics or the Standards.
B. Once an external assessment validates conformance with the Standards, the internal audit activity may continue to use the statement until the next external assessment.
C. An internal audit activity that has been in existence fewer than five years cannot Indicate that it is operating in conformance with the Standards because it has not yet undergone an external assessment.
D. If it has been more than five years since the last external assessment was conducted, the Internal audit activity must cease indicating that it operates in conformance with the Standards.
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 statements is true regarding corporate social responsibility (CSR)?
A. Unlike many other areas of reporting responsibilities impacting stakeholders, CSR is largely voluntary
B. Despite significant corporate resources spent on CSR reporting investors generally do not rely on CSR information
C. Many of the areas explored by CSR are normally included in an audit universe or annual audit plan
D. Typically operating management does not have a major role to play based on the public nature of reporting
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 6：
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 7：
Which of the following is a limitation of detective internal controls in fraud management?
A. They are not effective in preventing fraud.
B. They are not designed to improve efficiency of operations.
C. They tend to be easy for fraudsters to circumvent.
D. Implementation costs tend to be higher than the expected benefits.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 8：
Which of the following best demonstrates conformance with IIA standards related to continuing professional development?
A. Retaining supervisory reviews conducted on the basis of the development plan
B. Retaining evidence of training in the form of continuing education credits
C. Giving consideration to certain areas of specialization as part of development planning
D. Seeking guidance regarding internal audit best practices from The IIA
正解：B
解説: (Topexam メンバーにのみ表示されます)