試験科目:「Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control」

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試験科目:「Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement」

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NO.1 Which of the following should be the primary objective of an audit of an entity's business
continuity plan?
A. Efficiency of the planning procedures.
B. Relationship of the plan to risk exposures.
C. Delegation of responsibilities for the plan.
D. Cost of testing and updating the plan.
Answer: B

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NO.2 When using a risk assessment model to develop audit plans,it is essential that the chief audit
executive take into accountthe:
A. Planned visits by the external auditors during the upcoming year.
B. Recent or expected changes in management direction and objectives.
C. Dates of future board meetings.
D. Results of the last audit.
Answer: B


NO.3 Which of the following factors affects the control risk of a company?
A. Unusual pressures on management.
B. Segregation of duties.
C. Potential problems like technological obsolescence.
D. Complex accounts that require expert valuations.
Answer: B

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NO.4 A retail sales company has discontinued a product that normally sold for $100. During the first
month of a sale of the product,a 20 percent discount was given. Later that sale price was reduced by
an additional 40 percent. What was the overall discount from the original selling price?
A. 48 percent.
B. 60 percent.
C. 30 percent.
D. 52 percent.
Answer: D

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NO.5 A chief audit executive (CAE) of an international charity reports functionally to the audit
committee of the board of directors and administratively to the charity's chief financial officer(CFO).
Which of the following would impair the internal audit function's independence?
A. The CFO determines the scope of internal audit work in the accounting department.
B. The CFO provides feedback on the CAE's audit reports.
C. The CFO manages the accounting of the budget for the internal audit function.
D. The CFO administers the annual evaluation process for the internal auditors.
Answer: A

NO.6 According to IIA guidance,which of the following is the most likely obstacle to undertaking a
quality assurance and improvement program by the internal audit activity?
A. The inability to adequately fund the program.
B. The time commitment to complete.
C. The size of internal audit department under review.
D. The lack of independence and objectivity.
Answer: A

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NO.7 When developing an effective risk-based plan to determine audit priorities,an internal audit
activity should start by:
A. Prioritizing known risks.
B. Reviewing organizational objectives.
C. Observing and analyzing controls.
D. Identifying risks to the organization's operations.
Answer: B


NO.8 Which of the following techniques would provide the most compelling evidence that a safety
hazard exists within a manufacturing facility?
A. Review of records involving safety violations,filed by facility production employees.
B. Analysis of facility operating reports,focusing on instances when breakdowns occurred.
C. Observation of the facility during operations.
D. Questioning of facility management,including the facility safety officer.
Answer: C


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投稿日: 2016/3/25 19:03:59  |  カテゴリー: IIA  |  タグ: IIA-CIA-Part1IIA-CIA-Part2IIA