無料ダウンロードIIA-CIA-Part1受験料 & 資格試験のリーダー &プロフェッショナルIIA-CIA-Part1全真模擬試験この驚くほど高く受け入れられている試験に適合するには、IIA-CIA-Part1学習教材のような上位の実践教材で準備する必要があります。彼らは時間とお金の面で最良の選択です。この試験について決心している限り、その職業は疑う余地がないことを理解できます。そして、彼らの職業はIIA-CIA-Part1トレーニング準備で徹底的に表現されています。彼らはIIA-CIA-Part1試験の本当の知識をつかみ、忘れられない経験をするのに非常に役立ちます。この小さなメリットをお見逃しなく。 IIA Essentials of Internal Auditing 認定 IIA-CIA-Part1 試験問題 (Q500-Q505):質問 # 500
Which of the following would a chief audit executive most likely use to identify a need for improvement in a staff internal auditor's business acumen?
A. A quality assessment review.
B. An internal audit client survey.
C. A control self-assessment.
D. A peer review of the internal audit activity.
正解：A
質問 # 501
According to IIA guidance, which of the following is the strongest indicator of deficiencies in the risk management process?
A. The periodic evaluation of risk ratings is primarily dependent on subjective assessments.
B. Many aspects of the related enterprise risk management program are informal and undocumented.
C. Management's primary objective is minimizing changes to the structure and operation of the risk management process.
D. Separate evaluations of the risk management process were conducted, but the results were never integrated.
正解：B
質問 # 502
Which principle of the HA Code of Ethics focuses on continuing education and professional development?
A. Proficiency
B. Competency
C. Due professional care
D. Professionalism
正解：B
解説：
The principle of the IIA Code of Ethics that focuses on continuing education and professional development is Competency. This principle emphasizes the need for internal auditors to maintain their skills and knowledge at a level required to perform their duties competently. Continuing education and professional development are essential to achieving this.
IIA Code of Ethics.
質問 # 503
Which of the following actions should the internal audit activity take during an audit engagement when examining the effectiveness of risk management processes?
A. Evaluate how the organization manages fraud risk.
B. Establish procedures for improving risk management processes.
C. Verify that organizational objectives are aligned with each department's objectives.
D. Ensure risk responses are aligned with industry standards.
正解：A
解説：
During an audit engagement that examines the effectiveness of risk management processes, the internal audit activity should evaluate how the organization manages fraud risk. This approach ensures that the organization's risk management practices are comprehensive and effectively address all significant areas of risk, including the potential for fraud.References: The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing, especially those related to risk management.
質問 # 504
Which of the following best describes an appropriate form of working paper standardization?
A. Comprehensive data lists from information databases.
B. Audit client review and approval.
C. Uniform cross referencing system.
D. Customized layouts for each specific audit area.