IIA-CIA-Part1試験無料問題集「IIA Essentials of Internal Auditing 認定」

A. The mentor must have a higher position in the organization than the mentee

B. Auditors at the same level may be assigned different mentors and some auditors may have no mentor

C. An auditor s supervisor is best positioned to serve as the auditor's mentor

D. Meetings between a mentor and a mentee should be formal and well documented

A. Tolerance and appetite

B. Inherent and residual risk

C. Cost and benefit

D. Impact and likelihood

A. For both types of engagements, internal auditors should not be involved in the engagement if they previously managed the supply chain function.

B. For both types of engagements, internal auditors are solely responsible for deciding the goals and objectives.

C. For both types of engagements, internal auditors must obtain requisite skillsets for the areas where their team lacks competencies.

D. For both types of engagements, internal auditors are prohibited from undertaking operational responsibilities.

A. Having employees sign annual attestations that they adhere to the organization's code of ethics.

B. Establishing policies that prohibit an employee from receiving gifts from an interested party.

C. Conducting regular examinations of documentation both paper and electronic.

D. Having strong management oversight of the purchasing and accounts payable functions.

A. Communication of disclosures and external reporting,

B. Auditing of controls and management systems.

C. Involvement in focus groups and complaint management

D. Investigation of health and safety incidents.

A. 1,2, and 3,

B. 2, 3, and 4.

C. 1, 3, and 4.

D. 1 2, and 4.

A. Risk assessment.

B. Control activities.

C. Control environment.

D. Monitoring

A. Provide strategic guidance on the organizational processes to senior management.

B. Achieve agreement with the board regarding the range of activities, depth of review, and time period to include in the assessment.

C. Formally audit all governance activities.

D. Audit against the governance structures and practices widely used in the industry.

A. Controllable.

B. Residual.

C. inherent,

D. Net.

A. Authority.

B. Organization.

C. Responsibility.

D. Objectivity.

A. Rely on third-party cloud solution providers for the organization's systems.

B. Hedge company assets via purchasing derivatives.

C. Insure the organization against financial losses.

D. Develop a business continuity plan for contingent situations,

A. Internal auditors shall perform risk-based engagements

B. Internal auditors shall perform organization wide risk assessments

C. Internal auditors shall perform engagement-level risk assessments

D. Internal auditors shall perform risk management activities.

A. Request arbitration from the audit committee to resolve discrepancies prior to issuing the final report

B. Remove the areas of disagreement from the scope of the engagement and seek informal compromises with the CAE.

C. Issue the report, noting the deficiencies with comments that address the areas of disagreement.

D. Issue the report to senior management, noting the deficiencies for immediate resolution.

A. Impact risk.

B. Detection risk.

C. Inherent risk.

D. Residual risk.

A. Board of directors.

B. Chief audit executive.

C. CEO.

D. Individual internal auditors.

A. Control environment

B. Control activities

C. Information and communication

D. Risk assessment

A. Conduct reviews of internal risk and controls.

B. Perform risk management functions in selected areas.

C. Conduct fraud investigations on suspicious deals.

D. Establish the risk appetite of the organization.

A. Computer servers are in a room that is accessible to all employees,

B. Audit logs are lacking in a system that processes personal data.

C. Hours billed by IT developers exceed 24 hours daily.

D. An IT architect avoids taking vacations and sharing his workload with coworkers,