IIA-CIA-Part1試験無料問題集（955題）「IIA Essentials of Internal Auditing 認定」

出題：1

In which of the following ways can a whistleblower hotline serve as a preventative control?

A. Whistleblower tips help discover wrongdoings and violations of the code of conduct.

B. Potential perpetrators of fraud know that their actions can be reported easily.

C. Better investigation protocols are triggered by the whistleblower hotline.

D. Third parties who operate the hotline ensure anonymity for whistleblowers.

正解：B 解答を投票する

出題：2

Which of the following items of evidence is most valid to support a finding that a public utility's repair crews are sometimes required to work under unsafe conditions?

A. Reports showing increases in the number of days of sick leave for individuals on repair crews.

B. Videotapes of repair crews working in a situation that is unsafe.

C. Audio taped testimonials from repair crew members who were required to work under unsafe conditions.

D. Written and signed descriptions from repair crew members of the unsafe conditions that they have had to endure.

正解：B 解答を投票する

出題：3

Which of the following would most likely be considered a red flag for fraud?

A. A senior manager has been delegating the authority to sign-off on small dollar amount purchases to a subordinate.

B. An organization lacks a whistleblower hotline for reporting suspicious activity.

C. An employee with significant personal debt is in charge of handling large wire transfers for the organization.

D. An employee in charge of payroll disbursements has rotated these duties with several colleagues.

正解：C 解答を投票する

出題：4

An organization's accounts payable function improved its internal controls significantly after it received an unsatisfactory audit report.
When planning a follow-up audit of the function, what level of detection risk should be expected if the audit and sampling procedures used are unchanged from the prior audit?

A. Detection risk is unchanged although control risk is lower.

B. Detection risk is lower because control risk is lower.

C. Detection risk is lower because control risk is higher.

D. Detection risk is higher because control risk is lower.

正解：A 解答を投票する

出題：5

Human resources and payroll are separate departments. Which of the following combinations would provide the best segregation of duties?

A. Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.

B. Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee's bank account.

C. Payroll personnel add employees and enter employee bank account numbers but process hours only as approved by the human resources department.

D. Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.

正解：B 解答を投票する

出題：6

Which of the following statements is true regarding an organization's code of ethics?

A. Its operational effectiveness cannot be tested using traditional audit and rating systems such as maturity models.

B. It should require an annual attestation of compliance with the code of conduct by all employees.

C. It should be of two variations: one applicable internally and one applicable for third parties.

D. It should be written with primary consideration given to using a rule-based approach.

正解：B 解答を投票する

出題：7

When internal auditors are preparing workpapers for the testing stage of an engagement, which of the following guidelines should be observed?
1. Include copies of all client files that were reviewed for the audit.
2. Avoid the use of professional, industry-appropriate jargon and technical terms.
3. Indicate the original sources of all data and information used in the workpapers.
4. Leave blank space for cross-references to be completed during the post-audit process.

A. 2 and 3 only

B. 1 and 2 only

C. 3 and 4 only

D. 1 and 4 only

正解：A 解答を投票する

出題：8

A small not-for-profit organization with limited resources is unable to adequately maintain appropriate segregation of duties. Considering the organization's resource constraints, which type of controls would best mitigate segregation of duty risks?

A. Compensating controls.

B. Application controls.

C. Detective controls.

D. Preventive controls.

正解：A 解答を投票する

出題：9

In a manufacturing company, which department would be the internal audit activity's most reliable source of information on the controls over minimizing defective goods?

A. Inventory management.

B. Research and development.

C. Quality control.

D. Manufacturing.

正解：C 解答を投票する

出題：10

An internal auditor is testing whether payments to outside contractors have been charged to the proper account. Which of the following sampling methods would be most useful in completing this task?

A. Haphazard sampling.

B. Judgmental sampling.

C. Attribute sampling.

D. Probability-proportional-to-size sampling.

正解：D 解答を投票する

出題：11

At what point in time can an organization conclude that the established organizational governance framework was correctly implemented?

A. When the internal auditor evaluation shows its soundness.

B. When the internal auditor conducts observations and fieldwork.

C. When management completes the risk assessment.

D. When the organization's goals and objectives are met.

正解：D 解答を投票する

出題：12

An organization has implemented a new automated payroll system that contains a table of pay rates that are matched to employee job classifications. Which control should an internal auditor suggest in order to ensure that the table is updated correctly, and is used only for valid pay changes?

A. Ensure that adequate edit and reasonableness checks are built into the automated system.

B. Require a manager, who is independent of the system and who cannot change the table, to authorize and sign-off on any employee pay changes.

C. Restrict data-table access from management and line supervisors who have the authority to determine pay rates.

D. Require a supervisor in the department, who has the ability to change the table, to compare the changes to a signed management authorization.

正解：B 解答を投票する

出題：13

Which of the following concepts is emphasized in the Mission of Internal Audit?

A. Support of good governance and controls.

B. Provision of professional advisory and assurance services.

C. Enhancement of organizational value.

D. Protection of tangible and intangible assets.

正解：C 解答を投票する

出題：14

Company A has a formal comprehensive corporate code of ethics while company B does not.
Which of the following statements regarding the existence of the code of ethics in company A can be logically inferred?
1. Company A exhibits a higher standard of ethical behavior than does company B.
2. Company A has established objective criteria by which an employee's actions can be evaluated.
3. The absence of a formal corporate code of ethics in company B would prevent a successful audit of ethical behavior in that company.

A. 2 and 3 only

B. 2 only

C. 1 and 2 only

D. 3 only

正解：B 解答を投票する

出題：15

Which of the following practices is generally most effective to protect internal audit objectivity?

A. Basing performance evaluations heavily on customer satisfaction surveys.

B. Prohibiting auditors from accepting gifts from audit clients or potential clients.

C. Ensuring that auditors have a balance of both operational and internal audit responsibilities.

D. Ensuring regular documentation of auditor skills and experience in the workpapers.

正解：B 解答を投票する

出題：16

The internal audit activity is planning a procurement audit and needs to obtain a thorough understanding of the subcontracting process, which can involve multiple individuals in multiple countries.
Which of the following internal audit tools would be most effective to document the process and the key controls?

A. Cross-functional flow chart.

B. Internal control checklist.

C. Procurement employee survey.

D. Segregation of duties matrix.

正解：A 解答を投票する

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