最新なIIA IIA-CIA-Part1問題集（769題）、真実試験の問題を全部にカバー！

質問 1：
Which of the following is a typical characteristic of an organization ' s risk management framework?
A. Risk tolerance may or may not align with risk appetite depending on whether the assessment is quantitative or qualitative
B. The framework addresses four organizational objective categories strategic, historical, operational, and investment
C. Risk is assessed on both an inherent and a residual basis
D. External risks and internal opportunities are omitted from the risk assessment scope
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 2：
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?
A. The internal auditors violated the standard for due professional care because they did not detect the fraud, even though it occurred during the period that was reviewed.
B. The internal auditors could not have detected the fraud due to collusion among employees in the inventory unit.
C. The internal auditors should have had sufficient knowledge of fraud to identify red flags indicating possible fraud.
D. The internal auditors are not responsible for considering fraud risk, which is a management responsibility.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 3：
Which of the following statements best describes how the internal audit activity obtains reasonable assurance that significant risks in the organization are identified and assessed?
A. The internal auditors review the organization ' s strategic plan, business plan, and policies, and have discussions with the board and senior management.
B. The internal auditors evaluate the adequacy and timeliness of management ' s reporting of risk management results.
C. The internal auditors interview staff at various levels and determine whether the organization ' s objectives, significant risks, and risk appetite are articulated sufficiently.
D. The internal auditors review recently completed risk assessments and related reports issued by senior management, external auditors, and other sources.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 4：
Which of the following statements best illustrates why internal auditors assess soft controls?
A. Assessing soft controls provides more objective information than assessing hard controls.
B. Assessing soft controls can help internal auditors in undertaking root-cause analysis.
C. Assessing soft controls are an effective method of assessing risk related to personnel.
D. Assessing soft controls, as opposed to hard controls, makes it easier to evaluate operating effectiveness.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 5：
Which of the following best demonstrates conformance with the Standards regarding the internal audit activity ' s purpose authority, and responsibility?
A. Discussion and formal presentation of the internal audit charter to the board of directors
B. Approval of senior management that the internal audit activity is functioning as originally designed
C. Certification by external auditors on the purpose, authority and responsibility of the internal audit activity
D. Self-assessment of the internal audit activity completed by the chief audit executive
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 6：
According to IIA guidance, which of the following statements is true of assurance services provided by the internal audit activity?
A. The only parties involved in the engagement are the internal auditor and management of the area under review.
B. Management of the area under review must agree with the engagement objectives, scope, and techniques.
C. Internal auditors cannot assess an operation for which they were responsible within the previous year.
D. The engagement results will vary in form and content depending upon the needs and wishes of the engagement client.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 7：
Which of the following policies promotes internal audit objectivity?
A. The CAF ' s appointment is determined by the CEO
B. The CAE s compensation is approved by the chief financial officer
C. The CAE reports administratively to the chief operating officer
D. The chief audit executive (CAE) reports functionally to the CEO
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 8：
The same internal auditor has audited the regional purchasing department annually for the last three years.
The audits have shown several significant control deficiencies that have not been corrected by management.
New management is in charge of this regional purchasing department, and it is time to audit the department again. What concerns should be considered prior to assigning the audit to the same auditor?
A. The auditor may have formed a cultural bias, as the department under review is in the auditor ' s geographic area.
B. Intimidation threats may compromise the auditor ' s objectivity due to multiple negative audit reports completed by the auditor.
C. A negative cognitive bias may be in place that affects the employee ' s objectivity due to the recent audits with uncorrected control deficiencies.
D. The auditor has reviewed the department annually for the last three years, leading to familiarity, which can impact the internal audit activity ' s independence.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)