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

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Which of the following statements is true regarding reporting results of the quality assurance and improvement program to senior management and the board?

An external assessment of an organization's internal audit activity was last completed four years ago. Which of the following options would be acceptable this year if the internal audit activity is to fulfill the requirements of the Standards?

Management has requested that the internal audit activity perform a consulting engagement to review fraud prevention programs. Which of the following is a Standards requirement to accept and perform the consulting engagement?

Which of the following is the best way for an internal auditor to demonstrate due professional care?

Which of the following risk management techniques best describes the strategy of obtaining insurance to protect against losses due to bad weather conditions?

What is the main difference between a consulting engagement versus an assurance engagement?

According to IIA guidance, which of the following actions by the chief audit executive (CAE) best demonstrates the organizational independence of the internal audit activity?

Which of the following controls could an internal auditor reasonably conclude is effective by observing the physical controls of a large server room?

An internal auditor is gathering evidence for an organization's internal audit engagement and requests a sample of vendor invoices from the organization. Which of the following is true regarding the reliability of this evidence?

According to IIA guidance, which of the following components must be included in the annual report to the board on the quality assurance and improvement program?

Which of the following scenarios violates The IIA's standard regarding internal audit independence?

According to IIA guidance, a new internal auditor is expected to possess which of the following competencies?

When planning an assurance engagement in a sales department, an internal auditor wants to obtain a general understanding of the sales returns statuses by reviewing the sales return files in the IT system. Which of the following competencies is important for the internal auditor to conduct this task?

Which of the following is a typical characteristic of an organization's risk management framework?

An internal audit of warehouse inventory revealed no material deficiencies. However, management later discovered fraud, which occurred during the period that was audited, and determined that a major control deficiency allowed the fraud to occur. Given management's discovery, which of the following statements is valid?

Which combination of strategies would provide the best evaluation of the effectiveness of the organization's risk assessment activity?
1. Interview staff at various levels to discuss the organization's objectives, significant risks, and risk appetite.
2. Review board meeting minutes to determine whether the significant risks identified are communicated timely to the board.
3. Evaluate the adequacy and timeliness of management remediation actions by reviewing the control design, testing the controls, and reviewing monitoring procedures.
4. Review the professional development plans of internal audit staff to ensure all are competent to assess the organization's risk assessment activity.

The director of purchasing, a certified internal auditor (CIA), signs a contract to procure a large order from a supplier whose products provide the best price, quality, and performance. A few days after signing the contract, the supplier presents the CIA with $1, 000 as a gift. Which statement regarding acceptance of the money is correct?

An internal auditor is planning an audit of an organization where temporary employees are suspected of receiving pay for hours they have not worked. Which of the following tasks should not be performed at this stage in the audit?

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トータル 955 問