最新なIIA IIA-CIA-Part1問題集（230題）、真実試験の問題を全部にカバー！

質問 1：
Which of the following is the internal audit activity expected to do with respect to the organization's governance processes?
A. Achieve agreement with the board regarding the range of activities, depth of review, and time period to include in the assessment.
B. Provide strategic guidance on the organizational processes to senior management.
C. Audit against the governance structures and practices widely used in the industry.
D. Formally audit all governance activities.
正解：C

質問 2：
According to IIA guidance which of the following statements regarding ethics is true?
A. Business ethics are universal n nature and organizations across the world are expected to comply with smear standards
B. Business ethics of an organization must remain independent torn those of supplier's customers and business partners
C. A business ethics policy for an organization s established solely to direct me behavior and expectations of employees
D. Business ethics may vary within an organization with both domestic and foreign operations
正解：B

質問 3：
Which of the following scenarios violates The IIA's standard regarding internal audit independence?
A. The chief audit executive (CAE) reports on the internal audit activity's day-to-day tasks and responsibilities to the CEO.
B. An assessment of the risk management function is reviewed by an outside consulting firm because the CAE is temporarily fulfilling the role of risk manager.
C. The internal audit activity will experience staffing shortages for the next six months due to planned and unplanned leaves of absence; therefore the CAE proposed including fewer audits in the annual audit plan compared to the previous financial year.
D. The CAE regularly meets with the organization's chief risk officer, who validates all reported audit findings and dictates which will be Included In the package to the audit committee.
正解：D

質問 4：
Which of the following actions would best help the internal audit activity promote continuous improvement in control effectiveness within the organization?
A. Providing training on controls and ongoing self-monitoring processes.
B. Determining whether management measures and monitors the costs and benefits of controls.
C. Developing flowcharts to obtain information about control design adequacy.
D. Identifying objectives and the risks involved in achieving them.
正解：A

質問 5：
During an audit engagement of a large retail store, internal auditors noted significant discrepancies between available inventory and sales and suspect an abuse of cash register refunds and voids. Which of the following would be the most effective preventative control to reduce these losses?
A. Call a sample of customers who returned merchandise to test the legitimacy of the returns and check refund amounts.
B. Analyze voids and refunds by employee, credit card number, and amount for unusual numbers, amounts, or patterns.
C. Require that a manager use a reserved register code to approve voids or refunds.
D. Ensure that returned merchandise is restocked to shelves or sent to the manufacturer by an independent employee.
正解：C