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：
_________serves in a unique capacity as an important communication link among external and internal auditors and operating management, and as a means of reducing the risk of management override of key elements of a public sector entity's internal control structure:
A. official committees
B. cabinet committees
C. The audit committee
D. standing committees
正解：C

質問 2：
In _________ Specific items are selected based on the auditor's knowledge about the population. Where as in ________ the probability of selecting each item in the population is known before the sample is chosen. Types of probability samples commonly used by auditors include:
A. Random sample, Probability samples
B. Probability samples, Stratified sample
C. Stratified sample, Probability samples
D. Judgment samples, Probability samples
正解：D

質問 3：
The following are guidelines for using performance data to evaluate performance EXCEPT:
A. Try to determine reasons for deviations from expected values. Look for relationships between variables such as constituency satisfaction and processing time. Consider other factors such as equipment changes or disruptions caused by weather during the period.
B. Was the performance information collected in a cost-effective manner (i.e., do the benefits of a performance report justify its cost)?
C. Compare performance reports to those used by other divisions or similar operations outside the entity. Benchmark with best practices as appropriate.
D. Concentrate on developing ideas to improve performance in areas that are most important to the organization's goals and objectives.
正解：B

質問 4：
The statistical section contains provides trend data and other nonfinancial information to assist in assessing a government's financial condition. All of the following are the components of this section EXCEPT:
A. Property tax levies and assessed value information for the past100 years.
B. General governmental expenditures and revenues for the past 10 years.
C. Special assessments and collections for the past 10 years.
D. Revenue bond coverage for the past 10 years.
正解：A

質問 5：
________make decisions themselves and issue orders to subordinates without seeking their input and without regard to their feelings where as __________ use a more democratic approach to leadership. Practitioners of participative management seek out and incorporate input from subordinates when making decisions.
A. Autocratic managers, Participative managers
B. Participative managers, Autocratic managers
C. directing managers, consultative managers
D. consultative managers, directing managers
正解：A

質問 6：
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