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質問 1：
The chief audit executive (CAE) annually develops a budget and resource plan and submits it to the board for approval. This action best fulfills which of the following responsibilities of the CAE?
A. The responsibility to define the purpose of the internal audit activity.
B. The responsibility to communicate corrective action plans to the board.
C. The responsibility to maintain organizational independence.
D. The responsibility to perform engagements with due professional care.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 2：
Which of the following best demonstrates that an internal auditor is applying due professional care when planning an assurance engagement?
A. Following the policies as prescribed by the internal audit manual.
B. Assessing the risk of noncompliance with laws and regulations
C. Advising management of the area under review on how to mitigate internal control risks.
D. Conducting the engagement on the presupposition that fraud exists.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 3：
A chief audit executive (CAE) was asked by senior management to establish and manage a risk management function. A new chief risk officer was hired a year later to assume these responsibilities. As this function was included in the current annual audit plan, the CAE engaged an external resource for a risk management engagement. Which of the following potential threats to objectivity was the CAE likely addressing?
A. Personal relationship threat.
B. Self-review threat.
C. Advocacy threat.
D. Familiarity threat.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 4：
Which of the following would be considered a monitoring activity in organization wide risk management?
A. Perform reviews of personnel.
B. Obtain authorizations and signatures.
C. Validate the results of management's self-assessment.
D. Maintain rigorous and comprehensive documentation.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 5：
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)
The chief audit executive (CAE) annually develops a budget and resource plan and submits it to the board for approval. This action best fulfills which of the following responsibilities of the CAE?
A. The responsibility to define the purpose of the internal audit activity.
B. The responsibility to communicate corrective action plans to the board.
C. The responsibility to maintain organizational independence.
D. The responsibility to perform engagements with due professional care.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 2：
Which of the following best demonstrates that an internal auditor is applying due professional care when planning an assurance engagement?
A. Following the policies as prescribed by the internal audit manual.
B. Assessing the risk of noncompliance with laws and regulations
C. Advising management of the area under review on how to mitigate internal control risks.
D. Conducting the engagement on the presupposition that fraud exists.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 3：
A chief audit executive (CAE) was asked by senior management to establish and manage a risk management function. A new chief risk officer was hired a year later to assume these responsibilities. As this function was included in the current annual audit plan, the CAE engaged an external resource for a risk management engagement. Which of the following potential threats to objectivity was the CAE likely addressing?
A. Personal relationship threat.
B. Self-review threat.
C. Advocacy threat.
D. Familiarity threat.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 4：
Which of the following would be considered a monitoring activity in organization wide risk management?
A. Perform reviews of personnel.
B. Obtain authorizations and signatures.
C. Validate the results of management's self-assessment.
D. Maintain rigorous and comprehensive documentation.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 5：
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)
Murakoshi -
IIA-CIA-Part1の模擬テストを繰返し練習だけで合格できました。
本番の設問と大体同じでしたので、楽勝でした。ありがとうございました。