最新なIIA IIA-CGAP問題集（327題）、真実試験の問題を全部にカバー！

質問 1：
Audit standards were developed and are followed for all of the following reasons EXCEPT:
A. To build credibility and confidence in the auditing profession.
B. To provide uniform guidance to auditors and to establish a basis for conducting internal and external reviews of quality audits.
C. Audit staff qualifications and Quality control
D. To inform customers (the public, public officials, management, stockholders, etc.) about the role ofauditing.
正解：C

質問 2：
Security controls reduce or prevent disruption of service, loss of assets, and unauthorized access to equipment. An effective physical security program is necessary to protect the system and data. All of the following are techniques for security control please chooses the correct option:
A. all of the above
B. Implement a written and tested disaster contingency plan.
C. Establish control over access to and within the facility.
D. Ensure that there are adequate backup power sources, alarms, and prevention equipment.
正解：A

質問 3：
Beyond blatant illegal activities there are more subtle situations that can taint the public's perception of government. All of the following are the areas of ethical concerns EXCEPT:
A. Conflict of interest - Where an employee or family member has a financial interest in procurement activity or government transaction.
B. Gratuities and kickbacks - A payment or inducement to promote a specific transaction or procurement activity.
C. Disclosure - If any benefit from an activity is to be accrued by an employee, the relationship and benefit must be disclosed to management prior to the transaction.
D. Organizational ethics - The environment or culture of an organization and formal and informal rules of conduct. These can also include specific laws and regulations.
正解：D

質問 4：
_______is the risk that can be controlled by various preventative measures such as adding personnel to a function, installing burglar alarms, increasing the frequency and level of management review, or implementing tighter standards. Where as _______ is the Risk that can be transferred by purchasing insurance policies to cover losses of several types such as cash, property, or facilities.
A. Transfer the risk, Control the risk
B. Control the risk, Transfer the risk
C. Accept the risk, Transfer the risk
D. Control the risk, accept the risk
正解：B

質問 5：
Grants are used by governments to operate programs and provide services. Following are some of the some of the disadvantages of using grants please choose the correct option:
A. Ability to place limits on costs (such as overhead costs) that will be reimbursed.
B. None of the above.
C. Increased control over program design and types of services, since specific requirements can be included in grant agreements.
D. Increased control over expenditure categories, since only specific expenditures may be permitted in the grant agreement.
E. All of the above.
正解：B

質問 6：
The audit process helps ensure transparency, probity, prudence, and, of course, accountability in public financial management. Following are examples of transparency, where public knowledge and scrutiny may change management decisions EXCEPT:
A. Other perks
B. Public employee salaries
C. Private employee salaries
D. Travel expenses
正解：C