PassTest IIA-CIA-Part1リアル試験問題IIA-CIA-Part1練習問題集 [Q206-Q224]

質問206、 An internal auditor was completely honest with operational management when delivering unfavorable audit results Which of the following best describes the IIA Code of Ethics principle that the auditor demonstrated?

質問207、 After being assigned to an audit of the accounts payable process, an internal auditor privately notifies the chief audit executive that she is a finalist for an open manager position within the accounts payable department.
Which of the following is the IIA Code of Ethics principle that the auditor upheld?

質問208、 While performing an accounts payable engagement, a senior auditor wants to conduct several tests of controls for travel expenses. Which of the following actions are most appropriate for the senior auditor to undertake?
1. Ensure all tests use a random sampling technique.
2. Consider a judgmental approach for the sample size.
3. Assess testing errors through root cause analysis.
4. Ensure that the entire data set is tested.

質問209、 A manufacturing firm uses hazardous materials in the production of its products. An audit of the firm’s processes related to hazardous materials should include:
I.Recommending an environmental management system as part of policies and procedures.
II.
Verifying the existence of tracking records for these materials from creation to destruction.
III.
Using consultants to avoid self-incrimination of the firm in the event illegalities were detected in an environmental audit.
IV.
Evaluating the cost provided for in an environmental liability accrual account.

質問210、 The chief audit executive (CAE) has been asked to manage the regulatory compliance function for the organization’s retail store operations. Store operations are included in the annual audit plan.
Which of the following strategies best fulfills the requirements of the Standards regarding these audits?

質問211、 A major corporation is considering significant organizational changes. Which of the following groups would not be responsible for implementing these changes?

質問212、 Internal auditors exercise judgment about the type and amount of information to be collected. The primary purpose of this judgment is to:

質問213、 An internal auditor is planning an audit of an organization where temporary employees are
suspected of receiving pay for hours they have not worked. Which of the following tasks should not be performed at this stage in the audit?

質問214、 An internal audit charter should do which of the following?

質問215、 When planning an audit engagement, what should an internal auditor first consider when assessing the risk of fraud in the area to be audited?

質問216、 An internal auditor is checking the accuracy of a computer-printed inventory listing to determine whether the total dollar value of inventory is significantly overstated. Because there is no time or resources to check all items in the warehouse, a sample of inventory items must be used. If the sample size is fixed, which of the following would be the most accurate sampling approach?

質問217、 Which of the following is the primary concern of an internal auditor in a comprehensive audit of an organization?

質問218、 Why is a code of ethics for the internal audit profession necessary?

質問219、 Which of the following are acceptable resources for a chief audit executive to use when developing a staffing plan?
Co-sourcing arrangements.
Employees from other areas of the organization.
The organization’s external auditors.
The organization’s audit committee members.

質問220、 An internal quality assessment of the internal audit activity should provide the chief audit executive with:

質問221、 Which the following activities should be performed by the internal audit activity to facilitate an effective relationship with the audit committee?
Periodically report about the accounting standards followed by the organization.
Provide assurance to the audit committee that its charter, activities, and processes are appropriate.
Ensure that the role and activities of the internal audit activity are clearly understood and responsive to the needs of the audit committee.
Maintain open and effective communications with the audit committee.

質問222、 An internal auditor is assigned to conduct an audit of security for a local area network (LAN) in the finance department of the organization. Investment decisions, including the use of hedging strategies and financial derivatives, use data and financial models which run on the LAN. The LAN is also used to download data from the mainframe to assist in decisions.
Which of the following should be considered outside the scope of this security audit engagement?

質問223、 Which of the following situations best describes an internal auditor who may have violated the IIA Code of Ethics principle of confidentiality?

質問224、 A chief audit executive used risk assessment to prepare the audit work schedule.
Which of the following would be the least appropriate reason to modify the schedule?