IIA-CIA-Part1関連日本語版問題集、IIA-CIA-Part1過去問題IIA-CIA-Part1認証試験に合格することは他の世界の有名な認証に合格して国際の承認と受け入れを取ることと同じです。IIA-CIA-Part1認定試験もIT領域の幅広い認証を取得しました。世界各地でIIA-CIA-Part1試験に受かることを通じて自分のキャリアをもっと向上させる人々がたくさんいます。JPNTestで、あなたは自分に向いている製品をどちらでも選べます。
IIA-CIA-PART1認定試験は、認定された内部監査人になるための重要なステップです。ガバナンス、リスク管理、倫理、内部統制など、内部監査の分野で候補者の知識と理解をテストするように設計されています。試験は125の複数選択の質問で構成されており、期間は2.5時間です。試験に合格するには、候補者は750のうち最低600ポイントを獲得する必要があります。 IIA Essentials of Internal Auditing 認定 IIA-CIA-Part1 試験問題 (Q306-Q311):質問 # 306
Which of the following could increase risks to the organization's control environment?
A. Strong board of directors oversight.
B. Implementation of a fraud hotline.
C. Lower than average employee turnover.
D. Incentive-based compensation structures.
正解：D
質問 # 307
A third-party provider's questionable labor practices have exposed the organization to reputational risks and regulatory risks. Which of the organization's risk management practices was most likely ineffective?
A. The organization ensured that the third-party vendor provided the best pricing for the requested services.
B. The organization performed a due diligence review of all vendors during the bid review process.
C. The organization planned to issue a resolution concerning the third-party provider's labor practices.
D. The organization conducted quality control reviews of provided services to ensure industry standards were met.
正解：B
解説：
The organization's risk management practices that were most likely ineffective in the scenario described involve the due diligence review of vendors during the bid review process. Effective due diligence would typically include an assessment of all potential risks associated with a vendor, including reputational and regulatory risks stemming from labor practices. Failure in this area suggests that the due diligence process was not thorough enough to identify these risks.
Risk management frameworks and guidelines that emphasize the importance of comprehensive vendor due diligence as part of an organization's risk management practices.
質問 # 308
During an internal audit,an organization's processing department is found to have incidences of both duplicate invoices and notices from customers that purchased goods were not received. The department under review insists that some of these reports are false and that others were isolated oversights due to understaffing.
Which of the following tests would best help the internal auditor detect fraudulent activity?
A. Search for gaps in check numbers.
B. Review raw material purchase quantities.
C. Check inventory levels.
D. Compare vendor summaries.
正解：C
質問 # 309
According to IIA guidance, the nature and scope of assurance and consulting services to be offered must be clearly delineated in which of the following internal audit documents?
A. The internal audit mission statement.
B. The internal audit charter.
C. The internal audit policies and procedures handbook.
D. Each internal audit engagement letter.
正解：B
解説：
According to the Institute of Internal Auditors (IIA) guidance, the nature and scope of assurance and consulting services provided by the internal audit function should be clearly delineated in the internal audit charter. The charter is a formal document that defines the internal audit activity's purpose, authority, and responsibility, setting the scope within which the internal audit team operates.References: The IIA's International Professional Practices Framework (IPPF), specifically the guidance related to internal audit charters.
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質問 # 310
Which of the following is a common error made in designing multiple-choice questions in a survey questionnaire?
A. The alternative response categories for the questions are not mutually exclusive.
B. The question itself uses terms that are very familiar to the respondent.
C. Likert scaling is used instead of semantic differential scaling.
D. Unipolar rather than bipolar labels are used for the response categories.