[2022年07月14日] 有効なIIA-CIA-Part1テスト解答IIA-CIA-Part1試験PDF問題を試そう [Q23-Q47]

新問題 23
An employee who recently transferred into the internal audit activity has been assigned to audit the accounts payable system. Which function, if previously performed by the auditor, would represent a conflict of interest?

新問題 24
Which of the following best describes how the increased use of computerization may impact an auditor’s assessment of the risk of fraud?

新問題 25
If an engagement client disputes that a specific action or process is within the scope of the internal audit activity, what would be the most appropriate way for the internal audit activity (IAA) to respond?

新問題 26
An internal audit activity has made a preliminary determination that a division of the organization has employed improper accounting practices.
Upon being informed,the head of the organization instructs the chief audit executive (CAE) to cease the investigation and to withhold the information from external auditors.
Which course of action should the CAE follow?

新問題 27
During an audit of a major contract, an internal auditor finds that actual hours and dollars billed are consistently at or near budgeted amounts. This condition is a red flag for which of the following procurement fraud schemes?

新問題 28
Which of the following statements about risk assessment is true?

新問題 29
Management should be included in the development of the audit plan in order to:

新問題 30
Which of the following actions by the internal audit activity provides strong evidence that it is organizationally independent?

新問題 31
Which of the following actions should the audit committee take to promote organizational independence for the internal audit activity?

新問題 32
Which of the following is an example of a risk management avoidance response?

新問題 33
A product manager occasionally overrides established purchasing policies in order to expedite the introduction of new products in a competitive industry. The manager’s overrides are:

新問題 34
Which of the following is an example of a management control technique?

新問題 35
In selecting a team to perform an internal audit of a purchasing operation, which of the following characteristics would not preclude an auditor from being selected?
1. The auditor’s spouse is employed by the clerical section of the purchasing records unit.
2. The auditor had been a purchasing agent five years earlier.
3. The auditor’s family owns a business that regularly sells goods to the organization.
4. The auditor has received a desk calendar as a promotional gift from a vendor.

新問題 36
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Which of the following would be a violation of the objectivity of a certified internal auditor?
Accepting a motivational book from a major vendor.
Attending a professional sporting event as the guest of a corporate supplier.
Performing an internal audit engagement for a division 18 months after having
controllership responsibility for that division.
Designing and implementing a corporate-wide utilities cost containment program.

新問題 37
An internal audit charter should do which of the following?

新問題 38
Which of the following would be outside the scope of acquiring and developing human resources for an internal audit department?

新問題 39
Which type of documentary evidence gathered by an organization’s internal auditors has the highest level of reliability?

新問題 40
An organization’s sales professionals are potentially abusing the use of cellular phones, resulting in an alarming increase in telephone expenses. Which of the following controls is least likely to curb this abuse?

新問題 41
In preparing for an audit of the footwear division of a major retail organization, an internal auditor gathered the following information about the organization’s stores:

In addition to labor costs, the other costs associated with each store are leasing and maintenance expenses. Which of the following is a valid conclusion?

新問題 42
Which of the following is not a role of the internal audit activity in facilitating risk identification and evaluation?

新問題 43
In which of the following circumstances is it apparent that the internal auditor exercised due professional care in carrying out his duties?
1.The internal auditor weighed the cost of the engagement against its potential benefits.
2.The internal auditor used anonymous information from a whistleblower to report the existence of fraudulent activity.
3.The internal auditor found minor and major instances of fraud and highlighted only the major instances in its report,in consideration of the board’s limited time.
4.The internal auditor decided to use new auditing software to assist with the statistical analysis required during the engagement.

新問題 44
Which of the following best describes the most important criteria when assigning responsibility for specific tasks required in an audit engagement?

新問題 45
Which of the following is not considered one of the most common red flags for perpetrators of fraud?

新問題 46
Which of the following statements is correct regarding corporate compensation systems and related bonuses?
I. A bonus system should be considered part of the control environment of an organization and should be considered in formulating a report on internal control.
II. Compensation systems are not part of an organization’s control system and should not be reported as such.
III. An audit of an organization’s compensation system should be performed independently of an audit of the control system over other functions that impact corporate bonuses.

新問題 47
A new director was hired to lead the internal audit activity at a small start-up company. Which of the following assignments would impair the director’s independence?