IIA IIA-CIA-Part1 問題集

質問 1：
A newly appointed chief audit executive (CAE) is tasked with creating a new internal audit activity within the organization. Which of the following would the CAE need to include in the new internal audit charter?
A. The specific engagements that the internal audit activity will perform for the organization
B. The relevant regulations that will guide the internal audit activity's regulatory compliance assessments
C. The board s oversight role and responsibilities pertaining to the internal audit activity
D. The requirement to provide an annual cost analysis that justifies having an internal audit activity
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 2：
In which of the following ways can a whistleblower hotline serve as a prevent
A. Third parties who operate the hotline ensure anonymity for whistle blowers. D Whistleblower tips help discover wrongdoings and violations of the code of conduct.Potential perpetrators of fraud know that their actions can be reported easily.
B. Better investigation protocols are triggered by the whistleblower hotline.
C. active control? 3
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 3：
During an assurance engagement, an internal auditor uses benchmarking research to support preparation of a report to stakeholders that contains significant findings about control deficiencies. Which of the following skills did the auditor demonstrate?
A. Conflict negotiation.
B. Internal audit management.
C. Persuasion and collaboration.
D. Critical thinking.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 4：
During an assurance engagement the internal audit team discovers that employees performing a control do not understand the principles behind it. Before the engagement concludes, at management's request the audit team facilitates several formal training sessions to help explain those principles to the employees. Which of the following best describes the engagement provided by the internal audit activity in this scenario?
A. Blended services
B. Consulting services
C. Assurance services
D. Prohibited services
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Which of the following is a primary benefit of implementing a governance risk management and compliance framework within an organization?
A. More effective interviews
B. Automated risk management strategy tools
C. Fewer internal audits
D. Reduced assurance costs
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 6：
According to IIA guidance, an internal audit charter should detail which of the following?
A. The responsibilities of the audit committee
B. The process used by the CAE to manage the organization's internal controls
C. The objectives and goals of management
D. The nature of services that the internal audit activity will provide to external third parties
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 7：
The auditor's aunt has been working in management of the area under review for a considerable amount of time.
Which of the following would best assist the internal auditor in this situation?
A. The internal audit charter.
B. The conflict of interest policy.
C. The whistleblowing policy.
D. The audit committee charter.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 8：
Which of the following scenarios would cause a chief audit executive (CAE) to immediately discontinue using any statements that would indicate conformance with the Standards in an audit report?
A. The internal audit activity used a risk-based approach to create the internal audit plan.
B. The engagement supervisor considered requests from senior management regarding engagements to include in the internal audit plan.
C. The area under review restricted the internal audit activity's ability to access records, impacting the audit results.
D. The CAE only accepted engagements that the internal audit activity collectively had the knowledge to perform.
正解：C
解説: (Topexam メンバーにのみ表示されます)