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

A. Minor theft of less than $10,000, not involving senior management.

B. Discussion of replacement of the chief audit executive.

C. Denial of access to requested employees during an audit.

D. Theft using collusion for more than $10,000. but not involving senior management.

A. Succession plans, development programs, and job descriptions with responsibilities and authorities.

B. Details on mandatory reporting to third parties, disclosure committee charter and responsibilities, and the internal communication system.

C. Ethics and integrity policy; structured interviews with employees; and established and communicated values, mission, and vision.

D. Personnel and customer surveys, actual reports, and due diligence results regarding third-party governance practices.

A. Competency

B. Objectivity.

C. Independence.

D. Confidentiality.

A. Risks identified from the engagement must be considered when evaluating the organization's risk management processes

B. A work program for the engagement is not required but may be developed

C. The nature of consulting services does not have to be in the internal audit charter

D. The internal audit activity must ensure management actions have been effectively implemented or risk accepted

A. The results must be snared with the external a auditors as well, so they can determine the extent to which they can rely on me work of the internal audit activity

B. The report can be streamlined by removing unnecessary information such as the qualifications and me independence of external assessors

C. The report should indicate that the external assessment must be performed at least once every five years

D. Senior management should be excluded from the reporting as the QAiP results must be communicated to re board only

A. An internal audit manager provides sample audit reports and workpapers to a friend without obtaining prior approval

B. An internal audit manager collaborates with senior management to provide misleading information to government authorities.

C. An internal audit manager assigned to audit a sales process failed to reveal that the process owner is a relative

D. An internal audit manager carries out a technical audit request without seeking expert opinion, despite a lack of the requisite skills.

A. Internal auditor should not perform consulting engagements for operations for which they had previous responsibilities.

B. Internal auditors should device internal audit programs to confirm that the results are accurate.

C. Internal auditors should perform assurance procedures to ensure that all significant risks are identified.

D. Internal auditors should consider the cost of assurance in relation to the potential benefits.

A. Annual summaries of consulting and audit engagements.

B. Descriptions of standardized work practices.

C. Outcomes of internal audit key performance indicators.

D. Conformance of individual engagements with the Standards,

A. The CAE provides absolute assurance to line management during each eternal audit engagement

B. The CAE assesses the audit staff's knowledge and skills annually to determine whether additional resources are needed to fulfill the internal audit plan.

C. The CAE meets with the board of directors on a quarterly basis to provide a status update.

D. The CAE relies on CAEs in other organizations to understand how due professional care should be executed in her internal audit activity

A. The auditor cannot be assigned to this project, as it has been fewer than 12 months since he was transferred from that department.

B. The auditor may participate on the project, as the nature of the assignment is consulting

C. Another internal auditor should be appointed to the engagement to preserve the independence of the internal audit activity

D. The auditor cannot participate in the assignment, as providing an opinion would impair his objectivity

A. Internal auditors should rotate to other areas of the organization for nonaudit assignments to gain an understanding of the organization's operations.

B. Internal auditors should undergo annual performance appraisals conducted by the chief audit executive, who reports administratively to the chief financial officer.

C. Internal auditors should obtain 80 hours of continuing professional education every two years, 20 of which should be audit-related, and the remainder may be operations-related.

D. Internal auditors should have direct and unrestricted access to personnel and information throughout the organization and the governing board.

A. The eternal auditor reviewed the audit clients proposed procedures and standards of control and offered suggested improvements at the client's request.

B. internal auditors accepted limited access to the audit client's systems and records m accordance with the scope of the engagement

C. The internal auditor used his in-depth knowledge of systems development to assist the audit client m designing a new operational system with robust controls.

D. The internal auditor performed nonaudit work for the audit client which was communicated to senior management and the board before the engagement was performed and restated in the audit report

A. The head of the payroll department being audited is a business partner of the engagement supervisor During the audit the engagement supervisor sought to maintain his objectivity by not participating in fieldwork

B. An internal auditor who previously worked in the payroll department within the last year was intentionally excluded by the chief audit executive from the audit team assigned to a payroll audit

C. While performing a payroll audit an auditor became skeptical about significant payments made to a manager. The auditor sought to determine whether these payments were reasonable through discussion with a manager in a different department in the organization

D. An auditor assigned to a payroll audit was unable to reperform some complex payroll computations for a small number of employees The sum of these payments was below the materiality thresholds provided so the auditor did not perform further tests

A. Perform reviews of personnel.

B. Validate the results of management's self-assessment.

C. Maintain rigorous and comprehensive documentation.

D. Obtain authorizations and signatures.

A. Lack of audit planning.

B. Lack of internal audit staff proficiency.

C. Lack of due professional care.

D. Lack of internal assessments.

A. Scope and frequency of both the internal and external assessments

B. Hours and sources of continuing professional education

C. Authority and responsibility of the internal audit activity

D. independence and objectivity impairments of the CAE

A. Interrogating a suspected fraudster

B. Completing a process review to improve controls to prevent fraud

C. Planning an engagement of the area in which fraud is suspected.

D. Employing audit tests to detect fraud.

A. Differences in typical working hours, compared to other countries.

B. Accepted practices that may be illegal in other countries.

C. The effects of subtle language nuances on translations.

D. Currency exchange rates, as they relate to internal audit-related expenses.