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質問 1：
Which of the following is true about corporate social responsibility (CSR)?
A. Internal auditors can provide assurance on reported sustainability results.
B. The Global Reporting Initiative provides standards on required disclosures of CSR.
C. Social and environmental considerations are required parts of an organization's decision making
D. CSR activities are overseen and managed by operational management.
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 would most likely be classified as a consulting engagement?
A. Examining the internal control effectiveness of the marketing department
B. Facilitating a self assessment of the organizations business risk and control identification
C. Assessing the adequacy of the IT system's business process design
D. Reviewing the application controls in the human resources system
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 3：
An organization is conducting a fraud risk assessment as part ol its risk management program. Which of the following steps is the organization most likely to perform first?
A. Identify red flags by conducting data analysis.
B. Identify existing controls for preventing and detecting fraud.
C. Identify potential fraud schemes.
D. Identify relevant fraud risk factors.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 4：
An internal auditor is providing consulting services on an area he was responsible for three years ago. Part of the consulting scope covers a review of a performance measuring system that the auditor helped to develop.
What is the best course of action for the auditor to take concerning the consulting service?
A. Accept the consulting services. The objectivity won't be impaired if it has been more than a year since he last worked in the area under review.
B. Refrain from providing the consulting service because he was responsible for that area and his objectivity will be impaired,
C. Accept the consulting services only after receiving approval to do so from the board.
D. Disclose the potential impairment to the customer before accepting the consulting engagement
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 statements is most likely to be true regarding a consulting engagement involving an organization's new payroll system?
A. The internal auditor and engagement client established an understanding that the scope would include the new payroll system project.
B. The internal auditor concluded that the engagement objectives would include assessing the effectiveness of the payroll process controls.
C. The internal auditor acknowledged the engagement client's satisfactory performance in the final engagement results that were communicated to senior management and the board.
D. The payroll system engagement was scheduled as a result of internal audit's risk-based annual planning process.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
Which of the following is true about corporate social responsibility (CSR)?
A. Internal auditors can provide assurance on reported sustainability results.
B. The Global Reporting Initiative provides standards on required disclosures of CSR.
C. Social and environmental considerations are required parts of an organization's decision making
D. CSR activities are overseen and managed by operational management.
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 would most likely be classified as a consulting engagement?
A. Examining the internal control effectiveness of the marketing department
B. Facilitating a self assessment of the organizations business risk and control identification
C. Assessing the adequacy of the IT system's business process design
D. Reviewing the application controls in the human resources system
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 3：
An organization is conducting a fraud risk assessment as part ol its risk management program. Which of the following steps is the organization most likely to perform first?
A. Identify red flags by conducting data analysis.
B. Identify existing controls for preventing and detecting fraud.
C. Identify potential fraud schemes.
D. Identify relevant fraud risk factors.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 4：
An internal auditor is providing consulting services on an area he was responsible for three years ago. Part of the consulting scope covers a review of a performance measuring system that the auditor helped to develop.
What is the best course of action for the auditor to take concerning the consulting service?
A. Accept the consulting services. The objectivity won't be impaired if it has been more than a year since he last worked in the area under review.
B. Refrain from providing the consulting service because he was responsible for that area and his objectivity will be impaired,
C. Accept the consulting services only after receiving approval to do so from the board.
D. Disclose the potential impairment to the customer before accepting the consulting engagement
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 statements is most likely to be true regarding a consulting engagement involving an organization's new payroll system?
A. The internal auditor and engagement client established an understanding that the scope would include the new payroll system project.
B. The internal auditor concluded that the engagement objectives would include assessing the effectiveness of the payroll process controls.
C. The internal auditor acknowledged the engagement client's satisfactory performance in the final engagement results that were communicated to senior management and the board.
D. The payroll system engagement was scheduled as a result of internal audit's risk-based annual planning process.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
播磨** -
IIA-CIA-Part1問題集の的中率は想像以上に高いです。IIA-CIA-Part1問題集のおかげで,IIA-CIA-Part1資格証明書を取りました。今後も是非IIA-CIA-Part1問題集を選びます。