최신 IIA-CIA-Part1 무료덤프 - IIA Essentials of Internal Auditing

문제1

According to IIA guidance, which of the following statements is true regarding the internal audit activity's quality assurance and improvement program (QAIP)?

A. The chief audit executive is responsible for assessing the suitability and competence of an external assessor.

B. At the board's discretion, the frequency of external assessments can exceed the five-year guideline.

C. Internal assessments rely solely on the review of completed audit engagements for demonstrated performance.

D. QAIP results must first be discussed with the board and approval obtained for distribution to senior management.

정답: A

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문제2

At the beginning of an IT development project key risks were identified and assessed and risk owners were appointed Six months later the IT development team reported that the project Is significantly over budget, it will not be completed on time and key personnel had left the organization. Which of the following risk management practices should be improved for future projects?

A. Risk assessment

B. Risk monitoring.

C. Risk avoidance.

D. Risk response.

정답: B

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문제3

The internal audit activity audited an organization's risk management function multiple times, and the recommendations that were made remain unaddressed by the head of risk management. Which of the following would be the next step for the internal audit activity?

A. The internal audit activity, led by the CAE. should assume responsibility for risk management function.

B. The CAE should determine which recommendations to implement based on the severity of the associated risks.

C. The chief audit executive (CAE) must discuss this matter with senior management and the board

D. The internal audit activity should add value by implementing the recommendations on management's behalf.

정답: C

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문제4

Senior management relies on the professional judgment of an internal auditor and uses outcomes of her audit work to make business decisions Which of the following personal qualities displayed by the internal auditor is most likely the foundation for this relationship?

A. Negotiation skills.

B. Integrity

C. Flexibility

D. Business acumen

정답: B

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문제5

A newly hired chief audit executive is reviewing available documentation to provide evidence of conformance with the standard for continuing professional development. Which of the following documents is the most reliable source for this purpose?

A. Self-assessments against an internally developed audit benchmark

B. In house training manual

C. A list of auditors who requested to attend the next audit conference.

D. The organization's training policy.

정답: D

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문제6

According to IIA guidance, which of the following actions best demonstrates due professional care by an internal auditor when she discovers a number of fraud-related red flags during an audit engagement?

A. Conclude the engagement and inform management that fraud has occurred

B. Notify the board of the possible fraud immediately

C. Suspend the engagement and undertake a formal fraud investigation.

D. Perform further testing to verify the existence of fraud.

정답: D

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문제7

Which of the following describes the internal audit activity's most appropriate role in an organization's risk management process?

A. Establishing a risk management policy and framework for the organization

B. Developing key controls to mitigate risks across the organization

C. Reporting to the board on management's assessment of current risks

D. Assigning responsibility for identifying and managing significant risks

정답: C

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문제8

When testing a sample of payroll records during an engagement, an internal auditor suspects mat fraud has been committed. What should be the next step?

A. The testing should be completed with the results reported in the final audit report.

B. The auditor should increase the sample size to determine the extent ol the fraud.

C. A fraud investigator should examine the evidence and report back to the auditor.

D. The suspicions should be communicated to the chief audit executive.

정답: D

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문제9

The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?

A. The assigned internal auditor must maintain objectivity while performing the engagement.

B. The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.

C. The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.

D. The assigned internal auditor must not assume management responsibilities while performing the engagement

정답: D

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문제10

Which of the following factors is most important for internal auditors to consider when prioritizing fraud risks?

A. The organization's culture

B. The organization's competition.

C. The organization's code of ethics.

D. The organization's code of conduct.

정답: A

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문제11

According to IIA guidance, an internal audit charter should detail which of the following?

A. The objectives and goals of management

B. The process used by the CAE to manage the organization's internal controls

C. The responsibilities of the audit committee

D. The nature of services that the internal audit activity will provide to external third parties

정답: C

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문제12

Which of the following situations is most likely to heighten an internal auditor's professional skepticism regarding potential fraud?

A. A financial accountant is absent from work frequently due to regular medical procedures.

B. The accounts payable supervisor has requested advances against her monthly salary on several occasions.

C. A salesperson frequently complains about the organization's policy on sales commissions.

D. A procurement manager does not have the expected academic credentials for his position.

정답: B

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문제13

Which of the following is an area that an organization would most likely include as part of its corporate social responsibility reporting?

A. The number of complaints related to traffic from its new factory.

B. The profitability impact of its products in developing markets.

C. The amount of political donations to local government races.

D. The compensation packages awarded to senior management.

정답: A

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최신 IIA-CIA-Part1 무료덤프 - IIA Essentials of Internal Auditing

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