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

A. Integrity.

B. Objectivity.

C. Independence.

D. Confidentiality.

A. Escalate the concern to the chief audit executive.

B. Document in the workpapers and expand testing.

C. Continue with the engagement as planned, per the more senior auditor.

D. Report the suspected fraud to law enforcement officials and seek financial restitution.

A. The CAE shall report periodically on the performance of the internal audit activity relative to its plan

B. The CAE shall report functionally to the board and administratively to the chief financial officer

C. The CAE and the internal audit activity shall be independent and objective in performing their work.

D. The CAE and the Internal audit activity shall have full access to any and all records and personnel of the organization that are relevant to audit engagements

A. Business ethics may vary within an organization with both domestic and foreign operations

B. Business ethics of an organization must remain independent torn those of supplier's customers and business partners

C. Business ethics are universal n nature and organizations across the world are expected to comply with smear standards

D. A business ethics policy for an organization s established solely to direct me behavior and expectations of employees

A. The expense of finance staff can be catted upon during an audit of finance-related areas

B. There may be limitation m the scope of engagements that can be undertaken

C. The CPO could provide expert advice when auditing areas under his purview

D. The internal audit activity is adequately positioned when the CAE reports to a member of executive management

A. The organization has selected risk responses aligned with its risk appetite.

B. The organization has documented risk information pertinent to its business.

C. The organization has documented its strategic and business objectives.

D. The organization has identified all applicable operational and financial risks.

A. The internal audit activity of a commercial bank routinely performs branch audits for compliance with regulations.

B. The internal audit activity participates in a cosourcing arrangement with an IT audit firm to test information systems security.

C. The internal audit activity partners with external auditors annually to complete fieldwork required as a part of the external audit exercise.

D. The internal audit activity facilitates biannual training of the risk management team in risk identification methodologies.

A. Because it will create a conflict of interest relating to the control environment, senior management should not be consulted during the audit

B. Because the chief audit executive (CAE) is part of the organizational culture, external auditors should be engaged to evaluate the control environment

C. For multinational organizations it is important to ensure that the organizational culture is consistent at all locations

D. If there are unresolved scope restrictions, the CAE should consider whether to pursue the audit and note the scope restrictions in the audit report

A. An assurance engagement has two participants, while consulting engagements generally involve three parties.

B. Three parties are participants in assurance services, while consulting engagements generally involve two parties.

C. When conducting a consulting engagement, the nature and scope of the engagement are determined by the internal audit activity.

D. When conducting an assurance engagement, the engagement objectives, scope, and techniques are agreed with the area under review.

A. Management of the area under review must agree with the engagement objectives, scope, and techniques.

B. Internal auditors cannot assess an operation for which they were responsible within the previous year.

C. The engagement results will vary in form and content depending upon the needs and wishes of the engagement client.

D. The only parties involved in the engagement are the internal auditor and management of the area under review.

A. Asset misappropriation

B. Information misrepresentation

C. Disbursement fraud

D. Skimming

A. Validating control assessments performed by the external auditor.

B. Ensuring the organization's key risks are managed through appropriate controls.

C. Implementing new controls to promote continuous improvement.

D. Assisting the organization in maintaining effective controls.