最新なIIA IIA-CIA-Part1問題集（890題）、真実試験の問題を全部にカバー！

質問 1：
Which of the following best describes why a chief audit executive might obtain the services of a fraud specialist to assist in a major fraud investigation ' ?
A. Fraud specialists are better at using computer-assisted audit techniques
B. Fraud specialists are better equipped to act as an expert witness in court
C. Fraud specialists are better able to properly apply due professional care
D. Fraud specialists are better at using crime scene investigation techniques
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 2：
Which of the following should an internal auditor take into consideration when making a judgement regarding whether management selected appropriate risk responses?
A. Risk appetite
B. Significant risks
C. Risk tolerance
D. Risk capacity
正解：A
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質問 3：
Recently an organization's internal audit activity discovered ghost employees who receive payments Senior management decides to strengthen the internal control measures to address this Which of the following is considered an effective control to mitigate payments to ghost employees?
A. Staff transfers are reviewed by the recruiting manager and approved by the head of human resources
B. New staff requisition forms are authorized by operational management and acknowledged by the head of human resources
C. The staff salary payment list is reviewed by the head of payroll and endorsed by the head of human resources
D. Staff salary payments and accounting records are approved by the head of accounting and acknowledged by the head of human resources
正解：C
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質問 4：
Which of the following statements relating to risk management is true?
A. External auditors must be engaged to evaluate the potential for fraud and how the organization manages fraud risk
B. The high-level risk assessment performed during engagement planning is a detailed step-by-step analytical process
C. Internal auditors are responsible for managing the risks of the organization
D. A lack of controls is acceptable if the risk is reduced to an acceptable level in some other way
正解：D
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質問 5：
An internal auditor was assigned to work in the procurement department for six months to gam m-depth knowledge about the procurement process. Which of the following personnel development practices was applied in this situation?
A. Outbound rotation
B. Inbound rotation
C. Guest auditor
D. Cosourcing
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 6：
Why is it imperative for the chief audit executive to track and develop the educational qualifications of internal audit staff?
A. To ensure that the resources needed to complete the audit plan are available.
B. To satisfy the audit committee requirements.
C. To accurately conduct performance appraisals
D. To ensure that staff complete required continuing professional education credits annually.
正解：A
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質問 7：
An organization is in the process of hiring a new chief audit executive (CAE). Which of the following can the potential candidates expect to be a part of the recruiting process or in place when the CAE is hired?
A. The CAE's compensation depends on the performance of the organizational departments.
B. There are checks to determine the existence of any potential conflict of interest.
C. Hiring and termination of the CAE is dependent on the decision of senior executives.
D. The CAE reports functionally to the highest level of management, the CEO.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 8：
Which of the following best demonstrates the application of due professional care?
A. An audit manager provides a guarantee to senior management that internal controls relating to an audited process operate effectively.
B. An engagement supervisor requests that the employment of a process owner be terminated due to a significant control failure.
C. An audit lead establishes internal audit manuals to guide the internal audit activity on now to undertake audit engagements.
D. An organization ' s internal audit activity operates under a direct reporting structure to tie audit committee of the board
正解：C
解説: (Pass4Test メンバーにのみ表示されます)