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質問 1：
Which of the following factors is most important for internal auditors to consider when prioritizing fraud risks?
A. The organization's culture
B. The organization's code of ethics.
C. The organization's code of conduct.
D. The organization's competition.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 2：
Which of the following is the primary engagement responsibility of an entry-level internal auditor?
A. Documentation.
B. Leadership.
C. Reporting.
D. Analysis.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 3：
A whistleblower reveals to the chief audit executive (CAE) detailed allegations of potential fraud at the senior management level. Although the CAE has some experience in the area, she chooses to retain an external fraud expert to conduct the investigation. When asked by the director of finance to defend the expenditure, which of the following statements represents the CAE's best response?
A. The CAE describes the specifics of the allegation to underscore the importance of the situation and the need for expert investigation
B. The CAE refers to the Standards and explains that to protect her independence, she needs to remain isolated from the investigation.
C. The CAE refers to the Standards and explains that the internal audit activity must obtain competent assistance if needed.
D. The CAE refers to the Standards and explains that to protect her objectivity, she needs to remain isolated from the investigation.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 4：
Which of the following types of policies best helps promote objectivity in the interna! audit activity's work?
A. Policies that match internal auditors' performance with feedback from management of the area under review.
B. Policies that keep internal auditors in areas where they have vast audit expertise.
C. Policies that are distributed to all members of the internal audit activity and require a signed acknowledgment,
D. Policies that provide examples of inappropriate business relationships.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 5：
Which of the following process weaknesses is most likely to cause an internal auditor the most concern about fraud risk?
A. Employee personal records in the permanent file are not updated in a timely manner
B. Final employee payroll list is belatedly sent to the bank for payment processing.
C. Employee salary is calculated by the payroll system without further verification.
D. Employee personal information in the payroll system could be updated without approval.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 6：
According to The IIA's Code of Ethics, which of the following statements is true?
A. When an internal auditor disagrees with the treatment received by workers in the organization's foreign subsidiary and alters the audit program to highlight the issue, the fails to demonstrate objectivity.
B. When an internal auditor continues with an audit engagement, despite the audit client's claims that the work performed is unnecessary and redundant, he fails to demonstrate competency.
C. When an internal auditor releases required information to a regulator, resulting in a significant loss through fines and penalties for the organization, he fails to add value.
D. When an internal auditor limits the scope of the audit engagement after learning that management is hiding relevant information, he demonstrates integrity.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 7：
As a result of a high-profile processing error, respective business unit managers are implementing new controls. The internal audit team was asked for their advice regarding the controls. The objective of this consulting engagement would be determined by which of the following?
A. The organization's board of directors.
B. The chief audit executive.
C. The compliance manager and the business unit manager.
D. The business unit manager and the engagement supervisor.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 8：
Evidence discovered during the course of an engagement suggests that multiple incidents of fraud have occurred. There do not appear to be sufficient controls in place to prevent reoccurrence. Which of the following is the internal auditor's most appropriate next step?
A. Discuss the situation with the engagement supervisor to determine whether fraud investigation experts are required to investigate the matter properly.
B. Provide the evidence that was discovered to local law enforcement for possible prosecution of the suspected fraud.
C. Fully document in the workpapers the evidence that has been discovered and recommend appropriate controls to address the fraud.
D. Immediately notify management of the area under review and the other internal auditors involved in the engagement.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
Which of the following factors is most important for internal auditors to consider when prioritizing fraud risks?
A. The organization's culture
B. The organization's code of ethics.
C. The organization's code of conduct.
D. The organization's competition.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 2：
Which of the following is the primary engagement responsibility of an entry-level internal auditor?
A. Documentation.
B. Leadership.
C. Reporting.
D. Analysis.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 3：
A whistleblower reveals to the chief audit executive (CAE) detailed allegations of potential fraud at the senior management level. Although the CAE has some experience in the area, she chooses to retain an external fraud expert to conduct the investigation. When asked by the director of finance to defend the expenditure, which of the following statements represents the CAE's best response?
A. The CAE describes the specifics of the allegation to underscore the importance of the situation and the need for expert investigation
B. The CAE refers to the Standards and explains that to protect her independence, she needs to remain isolated from the investigation.
C. The CAE refers to the Standards and explains that the internal audit activity must obtain competent assistance if needed.
D. The CAE refers to the Standards and explains that to protect her objectivity, she needs to remain isolated from the investigation.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 4：
Which of the following types of policies best helps promote objectivity in the interna! audit activity's work?
A. Policies that match internal auditors' performance with feedback from management of the area under review.
B. Policies that keep internal auditors in areas where they have vast audit expertise.
C. Policies that are distributed to all members of the internal audit activity and require a signed acknowledgment,
D. Policies that provide examples of inappropriate business relationships.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 5：
Which of the following process weaknesses is most likely to cause an internal auditor the most concern about fraud risk?
A. Employee personal records in the permanent file are not updated in a timely manner
B. Final employee payroll list is belatedly sent to the bank for payment processing.
C. Employee salary is calculated by the payroll system without further verification.
D. Employee personal information in the payroll system could be updated without approval.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 6：
According to The IIA's Code of Ethics, which of the following statements is true?
A. When an internal auditor disagrees with the treatment received by workers in the organization's foreign subsidiary and alters the audit program to highlight the issue, the fails to demonstrate objectivity.
B. When an internal auditor continues with an audit engagement, despite the audit client's claims that the work performed is unnecessary and redundant, he fails to demonstrate competency.
C. When an internal auditor releases required information to a regulator, resulting in a significant loss through fines and penalties for the organization, he fails to add value.
D. When an internal auditor limits the scope of the audit engagement after learning that management is hiding relevant information, he demonstrates integrity.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 7：
As a result of a high-profile processing error, respective business unit managers are implementing new controls. The internal audit team was asked for their advice regarding the controls. The objective of this consulting engagement would be determined by which of the following?
A. The organization's board of directors.
B. The chief audit executive.
C. The compliance manager and the business unit manager.
D. The business unit manager and the engagement supervisor.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 8：
Evidence discovered during the course of an engagement suggests that multiple incidents of fraud have occurred. There do not appear to be sufficient controls in place to prevent reoccurrence. Which of the following is the internal auditor's most appropriate next step?
A. Discuss the situation with the engagement supervisor to determine whether fraud investigation experts are required to investigate the matter properly.
B. Provide the evidence that was discovered to local law enforcement for possible prosecution of the suspected fraud.
C. Fully document in the workpapers the evidence that has been discovered and recommend appropriate controls to address the fraud.
D. Immediately notify management of the area under review and the other internal auditors involved in the engagement.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
Kobayashi -
簡単にIIA-CIA-Part1試験を受験します。IIA-CIA-Part2を購入して再度受験します。