IIA IIA-CIA-Part1 問題集

質問 1：
Which of the following would the chief audit executive be required to disclose in the communication of quality assessment results to senior management and the board?
A. The assessment team's execution plan of relevant procedures.
B. A potential conflict of interest of the assessment team.
C. The cost and frequency of both internal and external assessments.
D. Any assumptions made by the assessment team
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 2：
Which statement accurately describes the authority of the internal audit activity as outlined in the audit charter?
A. The chief audit executive (CAE) shall report directly to the board and administratively to the CEO.
B. The internal audit activity shall maintain a quality assurance and improvement program in conformance with the Standards.
C. The internal audit team shall have full access to the organization's records, physical property, and personnel required to conduct audit engagements.
D. The CAE shall provide senior management and the board with performance updates quarterly.
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 actions by an internal auditor would be the most relevant to determine the effectiveness of controls?
A. Send regular written updates to senior management on new control-related regulations.
B. Conduct a surprise inventory count at the raw materials warehouse.
C. Lead a seminar on internal controls and provide numerous examples to the audience.
D. Participate in a fraud risk-assessment session as an in-house facilitator.
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 is ultimately responsible for the continuing professional development of internal audit activity staff?
A. Chief audit executive.
B. CEO.
C. Board of directors.
D. Individual internal auditors.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 5：
As part of a fraud investigation by regulators, a court order was issued to a bank. The court order requested the chief audit executive (CAE) to provide access to a number of audit reports and workpapers, some of which included customers' confidential information such as transaction activity and other personal details.
What is the appropriate response by the CAE?
A. Consult with legal counsel to determine what information to provide.
B. Respond promptly and provide all that was requested by the court order.
C. Seek permission from customers prior to sharing their information.
D. Reject the court order, citing a potential breach of customers' confidentiality agreement
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 would be considered an indicator that an organization's ethics program is not yet well developed?
A. Communication of ethics compliance expectations is the responsibility of employees' direct managers.
B. The organization's code of ethics and related compliance policy are reviewed annually for potential updates.
C. Disciplinary actions for ethics compliance violations are reviewed by the internal audit activity for consistency.
D. The board of directors reviews ethics oversight metrics for violations and compliance.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 7：
According to IIA guidance, which of the following statements regarding ethics is true?
A. Business ethics are universal in nature and organizations across the world are expected to comply with similar standards.
B. Business ethics may vary within an organization with both domestic and foreign operations.
C. A business ethics policy for an organization is established solely to direct the behavior and expectations of employees.
D. Business ethics of an organization must remain independent from those of suppliers, customers, and business partners.
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 would most likely represent an objectivity impairment for an internal auditor?
A. Providing fraud awareness training and disseminating information regarding the organization's fraud hotline.
B. Performing a compliance audit on a vendor prior to disclosing that the vendor's office manager is the auditor's brother.
C. Performing consulting services after disclosing that the auditor had previous responsibilities in the area under review.
D. Performing an assurance engagement related to the cash receipts process three years after transferring to the internal audit activity from accounts receivable.
正解：B
解説: (Topexam メンバーにのみ表示されます)