최신 IIA-CIA-Part1 무료덤프 - IIA Essentials of Internal Auditing
A new company's risk management function is developing its cybersecurity risk management program Which of the following actions should be the first priority when developing the program?
정답: B
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Which of the following corporate social responsibility strategies is associated with responding to outside pressure by assuming additional responsibility?
정답: B
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Which of the following requests, if accepted by the internal audit activity, would impair its independence?
정답: A
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Which of the following is an appropriate role for the internal audit activity?
정답: B
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In a small company with a small budget, the board and senior management asked the chief audit executive (CAE) to develop specific controls prompted by a new regulatory requirement affecting a specific process.
The CAE was also directed to report functionally to senior management. An audit engagement on this process was already set in the internal audit plan. Which of the following represents an impairment to the internal audit activity's independence?
The CAE was also directed to report functionally to senior management. An audit engagement on this process was already set in the internal audit plan. Which of the following represents an impairment to the internal audit activity's independence?
정답: C
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According to IIA guidance, which of the following would be included in an internal audit charter to help establish the authority of the internal audit activity?
정답: D
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Which of the following is the primary engagement responsibility of an entry-level internal auditor?
정답: A
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Which of the following best illustrates the principle of due professional care?
정답: C
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Which of the following is the most appropriate way to ensure that a newly formed internal audit activity remains free from undue influence by management?
정답: B
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The internal audit activity was denied access to expenditure and budget reports because they were considered to be confidential. This situation would result in which of the following limitations of the internal audit activity?
정답: A
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An internal audit activity is taking steps to promote professional development among the staff, and is in the process of implementing a mentorship program. According to HA guidance, which of the following is important for a successful mentorship program?
정답: D
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Which of the following activities best ensures that internal auditors grow professionally in alignment with current industry trends to meet the expectations of primary stakeholders?
정답: C
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An internal auditor failed to identify transactions between the parent organization and a subsidiary. What is the most likely reason for the failure?
정답: B
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An internal auditor notes that inventory counts are conducted on Mondays only and that all documentation is on paper as there are no computers in the underground warehouses. Also she notices that the person responsible for receiving the goods is the same one who distributes materials and spare parts Finally, she sees that spare parts are written off and taken by the heads of mining units to different underground locations to wait for their turn to be installed. Which of the described findings requires more consideration from a fraud risk perspective?
정답: C
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An internal auditor observed that sales staff are able to modify or cancel an order in the system prior to shipping* She wonders whether they can also modify orders after shipping. Which of the following types of controls should she examine?
정답: A
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Which of the following actions should the audit committee take to promote organizational independence for the internal audit activity?
정답: B
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In an environment where employees are frequently penalized for mistakes and the organizational culture is one of fear and blame which of the following is an internal auditor most likely to find?
정답: C
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Which of the following characteristics is typical of the internal audit activity?
정답: B
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Which of the following is the primary benefit of an effective professional development program for internal auditors?
정답: D
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