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

A. Key performance indicators approach.

B. Maturity model approach

C. Key principles approach

D. Process element approach

A. Employees report suspicious activity by calling the organization's ethics hotline.

B. Management reports three potential ethics issues to the board of directors.

C. The sales department has failed to achieve targets for the last nine months.

D. Hiring procedures do not include background checks for prospective job candidates.

A. The internal audit charter defines the roles and responsibilities of the chief audit executive, board of directors, and senior management.

B. The internal audit charter authorizes access to records, personnel, and physical properties relevant to the performance of audit engagements.

C. The internal audit charter authorizes the internal audit activity's reporting structure and clearly defines the roles of each internal auditor.

D. The internal audit charter defines the criteria by which the internal audit activity's performance will be evaluated

A. Internal auditors received formal performance feedback from the engagement supervisor.

B. Internal auditors documented the scope and methodology of the data testing.

C. Internal auditors found no instances of double billing and concluded there were no significant risks in this area.

D. Internal auditors discussed with management how data is safeguarded.

A. Expertise in cybersecurity, an area of increasing risk.

B. Technical industry-specific expertise.

C. Knowledge of IT risks and controls.

D. Knowledge of forensic accounting.

A. The auditor maintains his convictions and continues to proceed with the review process despite management's concerns related to the results.

B. The auditor consults with other members of the audit team, and together they develop alternative recommendations that management may be more likely to accept.

C. The auditor meets with management to discuss the results and obtain a better understanding of the specific concerns.

D. The auditor bypasses management, discusses the results with the board, and seeks the board's input on how best to address the recommendations.

A. A moral agent in an organization makes decisions that are based on the rules and regulations of the organization as they apply to human resources decisions

B. The individualism approach to ethical decision making is focused on implementing a customized long- term outcome that is most beneficial for the entire organization

C. The utilitarian approaching deciding on ethical dilemmas is concerned with choosing the simplest solution that will apply to the most people

D. Ethics are not defined by laws but they are not a matter of free choice ethics are based on standards of conduct derived from shared principles and values

A. Poor performance by individual operational managers in the areas audited.

B. Unrealistic expectations by the internal audit activity on the quality of risk management and control.

C. A failure by the internal audit activity to identify and manage the organization's risks.

D. A lack of an effective organizational framework for risk management and control.

A. Internal audit charter.

B. Audit committee charter

C. Human resources employee handbook.

D. Internal audit manual.

A. Board of directors.

B. Chief risk officer.

C. Operations management.

D. External auditors.

A. One of the organization's senior internal auditors owns a side business, though to date, no sales have been made to this business.

B. The annual internal audit plan includes performance audits of main business processes, but reviews of high-risk development projects were not considered.

C. A periodic quality self-assessment of the internal audit activity identified a number of improvement areas with regard to key performance indicators.

D. The internal audit activity committed to carrying out an audit of documentation on investment hedging, and a hedging expert was contracted to assist with the engagement.

A. To ensure that the organization attains a better financial position.

B. To facilitate the organization's achievement of business goals and objectives.

C. To support the organization's risk culture, involving employees at all levels.

D. To assist the organization in identifying and mitigating key risks.

A. It encourages strict segregation of the risk management and internal control processes.

B. It relies on the board to devise ways to communicate the effectiveness of internal controls.

C. It stipulates that risk needs to be considered when making strategic decisions.

D. It relies on effective risk management when establishing the organization's risk appetite.

A. 1,2, and 3,

B. 2, 3, and 4.

C. 1, 3, and 4.

D. 1 2, and 4.

A. Risk avoidance

B. Risk sharing

C. Risk reduction

D. Risk acceptance

A. An internal auditor was assigned to an engagement m an area where she previously worked more than
10 years ago

B. The internal audit activity failed to consider risk when conducting a review of a department

C. The internal audit activity performed an engagement with limited scope due to lack of knowledge

D. The internal audit activity did not complete an external assessment within the last seven years

A. Whenever the business objectives of the organization change

B. Just prior to an external assessment of the internal audit activity

C. At the completion of each engagement.

D. Progressively on a day-to-day basis

A. The small budget.

B. The audit engagement regarding this process.

C. The development of controls by the CAE.

D. The functional reporting of the CAE to senior management.

A. Guest auditor

B. Cosourcing

C. Outbound rotation

D. Inbound rotation