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質問 1：
The external auditor has identified a number of production process control deficiencies involving several departments. As a result, senior management has asked the internal audit activity to complete internal control training for all related staff. According to IIA guidance, which of the following would be the most appropriate course of action for the chief audit executive to follow?
A. Accept the engagement even if the audit engagement staff was previously responsible for operational areas being trained.
B. Refuse to accept the consulting engagement because it would be a violation of independence.
C. Collaborate with the external auditor to ensure the most efficient use of resources.
D. Accept the engagement but hire an external training specialist to provide the necessary expertise.
正解：A
質問 2：
Which of the following costs would be incurred in an inventory stockout?
A. Lost sales, lost customers, and safety stock.
B. Lost customers, safety stock, and backorder.
C. Lost sales, safety stock, and backorder.
D. Lost sales, lost customers, and backorder.
正解：D
質問 3：
Which of the following options is the most cost-effective and efficient way for internal auditors to keep current with the latest developments in the internal audit profession?
A. Maintaining membership in The HA and similar professional organizations and subscribing to relevant email updates or news feeds.
B. Attending annual professional conferences and seminars.
C. Participating in on-the-job training in various departments of the organization.
D. Pursuing as many professional certifications as possible.
正解：A
質問 4：
Which of the following offers the best evidence that the internal audit activity has achieved organizational independence?
A. An independent third party has assessed the organization's system of internal controls to be adequate and effective.
B. The mission statement and strategy of the internal audit activity demonstrates alignment to organizational objectives.
C. The internal audit charter is drafted properly and approved by the appropriate parties.
D. The chief audit executive reports both functionally and administratively to the CEO.
正解：D
質問 5：
The first stage in the development of a crisis management program is to:
A. Formulate contingency plans.
B. Conduct a risk analysis.
C. Create a crisis management team.
D. Practice the response to a crisis.
正解：B
質問 6：
Which of the following price adjustment strategies encourages prompt payment?
A. Functional discounts.
B. Cash discounts.
C. Seasonal discounts.
D. Quantity discounts.
正解：B
質問 7：
Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?
A. Ability to meet user needs.
B. Hidden data columns or worksheets.
C. Interface with corporate systems.
D. Increasing complexity over time.
正解：A
The external auditor has identified a number of production process control deficiencies involving several departments. As a result, senior management has asked the internal audit activity to complete internal control training for all related staff. According to IIA guidance, which of the following would be the most appropriate course of action for the chief audit executive to follow?
A. Accept the engagement even if the audit engagement staff was previously responsible for operational areas being trained.
B. Refuse to accept the consulting engagement because it would be a violation of independence.
C. Collaborate with the external auditor to ensure the most efficient use of resources.
D. Accept the engagement but hire an external training specialist to provide the necessary expertise.
正解：A
質問 2：
Which of the following costs would be incurred in an inventory stockout?
A. Lost sales, lost customers, and safety stock.
B. Lost customers, safety stock, and backorder.
C. Lost sales, safety stock, and backorder.
D. Lost sales, lost customers, and backorder.
正解：D
質問 3：
Which of the following options is the most cost-effective and efficient way for internal auditors to keep current with the latest developments in the internal audit profession?
A. Maintaining membership in The HA and similar professional organizations and subscribing to relevant email updates or news feeds.
B. Attending annual professional conferences and seminars.
C. Participating in on-the-job training in various departments of the organization.
D. Pursuing as many professional certifications as possible.
正解：A
質問 4：
Which of the following offers the best evidence that the internal audit activity has achieved organizational independence?
A. An independent third party has assessed the organization's system of internal controls to be adequate and effective.
B. The mission statement and strategy of the internal audit activity demonstrates alignment to organizational objectives.
C. The internal audit charter is drafted properly and approved by the appropriate parties.
D. The chief audit executive reports both functionally and administratively to the CEO.
正解：D
質問 5：
The first stage in the development of a crisis management program is to:
A. Formulate contingency plans.
B. Conduct a risk analysis.
C. Create a crisis management team.
D. Practice the response to a crisis.
正解：B
質問 6：
Which of the following price adjustment strategies encourages prompt payment?
A. Functional discounts.
B. Cash discounts.
C. Seasonal discounts.
D. Quantity discounts.
正解：B
質問 7：
Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?
A. Ability to meet user needs.
B. Hidden data columns or worksheets.
C. Interface with corporate systems.
D. Increasing complexity over time.
正解：A
长谷** -
前に御社のIIA-ACCAを利用して、試験に合格しました。最近IIA-CIA-Part1に参加するつもりですから、御社の問題集を購入しました。オンライン版はやっぱり僕の愛用するものですね。