IIA IIA-CIA-Part1資格受験料、IIA-CIA-Part1練習問題集IIA-CIA-Part1認定はこの分野でますます重要になっていますが、多くの受験者にとって試験は簡単ではありません。当社のIIA-CIA-Part1実践教材は、さまざまな高品質の機能を備えた試験の準備を容易にします。それらをダウンロードすると、その品質機能は明らかです。参考のために、3種類のIIA-CIA-Part1練習資料が手頃な価格で提供されています。これら3種類のIIA-CIA-Part1練習教材はすべて、世界中で優れたサポートを獲得しており、商品の入手可能性、価格、および考えられる他の用語に応じて人気があります。ただ来て購入してください！ IIA Essentials of Internal Auditing 認定 IIA-CIA-Part1 試験問題 (Q719-Q724):質問 # 719
Which of the following actions would be most effective to help an internal auditor determine how successful the organization has been in communicating the existence of its ethics hotline?
A. Benchmarking the average time to investigate hotline complaints.
B. Surveying employees to determine whether they are aware of the hotline.
C. Reviewing the number of anonymous hotline allegations against employee complaints.
D. Tracking the number of hotline allegations per total number of employees.
正解：B
解説：
Surveying employees to determine whether they are aware of the ethics hotline is the most effective action to help an internal auditor assess how successful the organization has been in communicating the existence of its ethics hotline. Employee surveys can provide direct feedback on their awareness and understanding of the hotline, allowing the auditor to gauge the effectiveness of communication efforts and identify areas where additional outreach or education may be necessary.References:
* The IIA's Practice Guide on Assessing the Effectiveness of the Ethics Program.
* The IIA's International Professional Practices Framework (IPPF) on Communicating and Reporting.
質問 # 720
Which of the following best describes why a chief audit executive might obtain the services of a fraud specialist to assist in a major fraud investigation'?
A. Fraud specialists are better at using crime scene investigation techniques
B. Fraud specialists are better at using computer-assisted audit techniques
C. Fraud specialists are better able to properly apply due professional care
D. Fraud specialists are better equipped to act as an expert witness in court
正解：D
解説：
A chief audit executive might obtain the services of a fraud specialist to assist in a major fraud investigation because fraud specialists are better equipped to act as an expert witness in court. Their expertise and credentials in fraud investigations provide authoritative insight and detailed knowledge that can support legal proceedings, making them valuable resources in cases where legal actions are pursued.References: The IIA's guidance on managing and investigating fraud.
質問 # 721
What is the best course of action when the internal audit activity does not have the knowledge necessary to perform a planned audit of the organization's new IT data backup process?
A. Change the plan from an assurance engagement to a consulting engagement.
B. Postpone the audit engagement to a later date.
C. Provide data backup training to the engagement supervisor.
D. Recruit and hire a full-time staff auditor who is proficient in data backup processes.
正解：C
解説：
The best course of action when the internal audit activity lacks the necessary knowledge for a planned audit is to Provide data backup training to the engagement supervisor. This option ensures that the audit team builds the required competencies internally, enhancing their ability to perform the audit effectively.
* Option A: Postponing the audit might delay identifying critical issues.
* Option B: Recruiting a full-time staff auditor is not a practical immediate solution and could be resource-intensive.
* Option C: Changing to a consulting engagement does not solve the knowledge gap for future audits.
Providing training aligns with the IIA Standard 1210.A1, which requires internal auditors to possess the knowledge, skills, and other competencies needed to perform their responsibilities.
IIA Standard 1210: Proficiency and Due Professional Care.
IIA Standard 1230: Continuing Professional Development.
質問 # 722
According to IIA guidance, which of the following threats to objectivity is described as familiarity'?
A. An internal auditor has a long-term business relationship with the audit client.
B. An internal auditor is a close friend or relative of the manager or an employee of the audit client
C. An internal auditor is exposed to or perceived to be exposed to pressures from external parties
D. An internal auditor has an economic stake in the performance of the organization
正解：B
質問 # 723
Which of the following activities should the chief audit executive perform to ensure compliance with an organization's code of conduct?
A. Act as an advisor to the committee responsible for reviewing violations of the code.
B. Implement a system of procedures to inform all employees of the code.
C. Review and adjudicate all violations of the code of conduct.
D. Lead the committee responsible for the oversight of the code.