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

A. Analyzing and advising regarding costs versus benefits of control activities,

B. Attesting to fairness of financial statements.

C. Mitigating risks affecting achievement of organizational objectives.

D. Enabling opportunities affecting achievement of organizational objectives.

A. They are not effective in preventing fraud.

B. Implementation costs tend to be higher than the expected benefits.

C. They are not designed to improve efficiency of operations.

D. They tend to be easy for fraudsters to circumvent.

A. Internal audit activity.

B. All employees.

C. Board of directors.

D. Senior management

A. 1 and 2 only.

B. 1, 2 and 3 only.

C. 3 and 4 only.

D. 2, 3, and 4 only.

A. Professional ethics

B. Critical thinking.

C. Business acumen

D. International Professional Practices Framework

A. Ensures the organization complies with laws and regulations in the area under review

B. Responds to the needs and desires of senior management and the board, but remains independent of areas under review

C. Serves third parties that need reliable financial information from audit engagements

D. Is completely independent of senior management, the board and the area under review

A. Internal audit charter.

B. Audit committee charter

C. Human resources employee handbook.

D. Internal audit manual.

A. Identify a mature internal audit activity to serve as a benchmark for measuring the internal audit activity's competence.

B. Have a quality assessment review performed by an expert external entity.

C. Assess whether members of the internal audit activity understand and apply the 11As mandatory guidance.

D. Identify gaps in the activity's proficiency, based on criteria defined by a widely accepted competency framework.

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. By identifying the most significant business processes and designing effective controls for those processes

B. By assessing implementation of controls m individual processes during audit engagements

C. By implementing an internationally accepted internal control framework across the organization

D. By facilitating control self-assessment sessions for managers responsible for business processes

A. Risk avoidance risk identification application of controls risk acceptance.

B. Risk identification risk assessment risk avoidance risk monitoring

C. Risk identification risk assessment application of controls risk acceptance

D. Risk avoidance risk sharing application of controls, risk application.

A. The primary purpose of a consulting engagement is to assess evidence and provide conclusions.

B. The internal audit activity determines the nature and scope of work for the specific consulting engagement

C. It is not appropriate to communicate control issues identified during consulting engagements to the board

D. Internal auditors may provide consulting services relating to operations for which they had previous responsibilities.

A. Regardless of their location, employees at all levels share responsibility for designing effective controls to mitigate risks.

B. Setting clear objectives is a precondition to effectively identifying, assessing, and responding to the organization's risks.

C. To achieve an effective internal control environment, the organization's risk management plan must be documented and communicated to all levels throughout each region.

D. The auditor should consider local cultures and customs in various regions when assessing control effectiveness.

A. The engagement detected irregularities and noncompliance instances.

B. The audit procedures were systematically planned, executed, and documented.

C. The engagement supervisor had no significant comments in the supervisory review.

D. The engagement objectives were designed to assist the engagement client.

A. Auditors shall observe the law and make disclosures expected by the law and the profession

B. Auditors shall disclose all material facts known to them that if not disclosed may distort the reporting of activities under review

C. Auditors shall be prudent in the use and protection of information acquired in the course of their duties

D. Auditors shall engage only in those services for which they have the necessary knowledge skills and experience

A. The board of directors.

B. A risk assessment.

C. The control environment

D. A budget.

A. The internal auditor concludes that controls operate effectively, although he did not gather supporting evidence

B. The internal auditor was assigned to an assurance review of an area for which he previously had responsibilities

C. The internal auditor s denied access to partner information from management of me area under review

D. The internal auditor tarts to disclose a potential conflict of interest relationship with management of the area under review

A. Two individuals in the same internal audit activity may perform an independent peer review as long as they do not report to the same audit manager

B. Peer reviews are generally less cost-effective than hiring an external quality assessor

C. Individuals working in separate internal audit activities may be considered independent as long as do not report to the same chief audit executive

D. Individuals from a separate but related organization such as an affiliate may perform peer reviews