最新的IIA IIA-CIA-Part1免費考試真題

問題1

Which of the following organizations has reached the most mature level of corporate social responsibility?

A. An organization that ensures compliance to legal frameworks of the countries in which it operates and sells its products.

B. An organization that is willing to make contributions not mandated by law or economics and expects no payback.

C. An organization that is able to provide goods and services society needs and thus maximizes profit to its owners.

D. An organization that requires its decision makers to act with equity, fairness, and respect for the rights of individuals.

正確答案: B

說明：（僅 Fast2test 成員可見）

問題2

Outsourcing a business activity is considered which of the following risk management techniques?

A. Sharing a risk.

B. Mitigating a risk

C. Avoiding a risk.

D. Reducing a risk.

正確答案: D

說明：（僅 Fast2test 成員可見）

問題3

An organization is implementing a new cybersecurity policy and has established a committee to ensure stakeholder alignment across the organization's infrastructure, network, and security teams. The head of the committee has asked the chief audit executive if the internal audit activity could play a role in these efforts.
According to HA guidance, which of the following is the most appropriate response?

A. The internal audit activity should not participate because there are no IT auditors on staff.

B. The internal audit activity may assist the committee and consult with management on the organization's responses and control activities.

C. The internal audit activity is knowledgeable about risk and therefore should prioritize the organization's responses and control activities for the committee.

D. It is not appropriate for the internal audit activity to play a role because its independence must be protected.

正確答案: B

說明：（僅 Fast2test 成員可見）

問題4

An organization allows the same individual to physically access inventory and purchase new assets when supplies are depleted. Which of the following would best help the organization manage the risk of fraud?

A. Internal auditors should review the frequency and volume of purchased assets to detect trends in the inventory levels.

B. Accounting personnel should conduct a periodic inventory count and reconcile all inventory movements.

C. Accounting personnel should regularly perform a reconciliation between invoices and purchase orders.

D. Management should establish a policy requiring new inventory asset purchases to be made on serialized order forms with copies retained.

正確答案: B

問題5

A chief audit executive (CAE) has no direct access to the board. According to IIA guidance, which of the following is the most appropriate way for the CAE to react?

A. Engage in written communications with the board and present relevant issues in writing

B. Ensure all subsequent audit reports include a disclaimer as to the lack of access to the board,

C. Focus on operational audit work and disregard lack of direct access to the members of the board.

D. Initiate changes to the internal audit charter to report to senior management for the time being,

正確答案: A

說明：（僅 Fast2test 成員可見）

問題6

During an audit of the procurement department, the internal auditor interviewed the department manager to ask questions about the purchasing process. There have been a number of employee complaints, tips, and reports regarding the purchasing process via the organization's whistleblower hotline. Which of the following phrases from the interviewee is most likely to raise concerns regarding potential control deficiencies or fraud risks?

A. "The process works the way it is mandated to work."

B. "I cannot take more than a few days of vacation, as nobody else can perform my duties."

C. "There are policies or procedures for this process."

D. "I never did it this way."

正確答案: B

說明：（僅 Fast2test 成員可見）

問題7

According to MA guidance, which of the following is true with regard to the internal audit charter?
1. It specifies the minimum resources needed for assurance engagements.
2. It requires final approval from senior management.
3. It defines the internal audit activity's authority and responsibilities.
4. It describes the expectations for communicating the results of a quality assurance and Improvement program.

A. 1.2. and 4.

B. 1 and 4 only.

C. 3 and 4 only.

D. 2. 3. and 4.

正確答案: C

說明：（僅 Fast2test 成員可見）

問題8

Which of the following best describes the internal audit activity's contribution to the implementation of the risk management framework?

A. Internal audit assists with the prioritization of identified risks.

B. Internal audit takes part in the design of risk mitigation measures.

C. Internal audit participates in setting the risk appetite.

D. Internal audit identifies key risk areas during assurance reviews and provides audit findings.

正確答案: A

說明：（僅 Fast2test 成員可見）

問題9

Which action by senior management indicates to the internal auditor that there may be fraudulent activities occurring within the organization?

A. Setting unrealistic targets for staff to achieve

B. Enforcing a zero-tolerance policy for misconduct

C. Granting external audit firms access to staff and records.

D. Automating some processes and allowing others to be performed manually

正確答案: A

說明：（僅 Fast2test 成員可見）

最新的IIA Essentials of Internal Auditing - IIA-CIA-Part1免費考試真題

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