IIA IIA-CIA-Part1 問題集

質問 1：
Which of the following requests, if accepted by the internal audit activity, would impair its independence?
A. A request to act as liaison with external auditors.
B. A request to determine appropriate risk management responses for management.
C. A request to develop workshops on corporate governance for management.
D. A request to provide counseling services on ethical matters.
正解：D

質問 2：
Which of the following specifications in an internal audit charter is the most important factor in the internal audit activity's independence?
A. Description of internal audit activity's reporting structure
B. Definition of internal auditing
C. Description of internal audit activity's responsibilities
D. Statement of internal audit activity's authority
正解：A

質問 3：
Which of the following would best serve to deter unethical behavior and encourage internal auditors to be objective in their work?
A. Periodic communications reminding internal auditors of Standards requirements
B. A requirement that internal auditors undergo objectivity training periodically
C. A review of the final audit report by the audit committee
D. Ongoing monitoring and periodic internal quality assessments
正解：A

質問 4：
According to The IIA's Code of Ethics, an internal auditor who has a romantic relationship with an audit client violates which of the following rules of conduct?
A. Integrity.
B. Independence.
C. Objectivity.
D. Confidentiality.
正解：C

質問 5：
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

質問 6：
Due to unfavorable economic conditions management decided to postpone new investments for the next year. Which of the following best describes the risk management strategy used to address this situation?
A. Risk reduction
B. Risk transfer
C. Risk avoidance
D. Risk mitigation
正解：C

質問 7：
Which of the following offers the feast evidence that the internal audit activity has achieved organizational independence?
A. The mission statement and strategy of the internal audit activity demonstrates alignment to organizational objectives.
B. The chief audit executive reports both functionally and administratively to the CEO.
C. An independent third party has assessed the organization's system of internal controls to be adequate and effective.
D. The internal audit charter is drafted properly and approved by the appropriate parties.
正解：D

質問 8：
During an audit of company expenses, the internal auditor performed a test using data analytics and identified a violation of the company's expenses policy. The auditor who discovered the issue considered it a potential fraudulent transaction and informed the chief financial officer (CFO). The CFO dismissed the concern because he did not understand the data analytics test that was performed and the transaction was of a low value. Given this situation, which skills or competencies should this internal auditor seek to improve?
A. Soft skills such as communication and negotiation.
B. Knowledge and understanding of the company's expenses policy
C. Skills in evaluating the risk of fraud.
D. Knowledge of key IT risks and controls
正解：A