IIA-CIA-Part1試験指導資料、IIA-CIA-Part1最新練習問題、IIA-CIA-Part1オンライン試験模擬当社のIIA-CIA-Part1テストトレントは、課題に取り組み、Essentials of Internal Auditing試験に合格するのに役立つ新しい方法を探し続けます。当社の優れたパフォーマンスにより、世界有数の国際試験銀行として認められるために、当社のEssentials of Internal Auditing認定試験は長い間集中しており、教材の設計に多くのリソースと経験を蓄積してきました。 Essentials of Internal Auditing試験証明書の取得を支援します。私たちは心からあなたが私たちを信頼し、選択することを心から願っています。 IIA Essentials of Internal Auditing 認定 IIA-CIA-Part1 試験問題 (Q428-Q433):質問 # 428
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 provides feedback on the CAE's audit reports.
B. The CFO administers the annual evaluation process for the internal auditors.
C. The CFO determines the scope of internal audit work in the accounting department.
D. The CFO manages the accounting of the budget for the internal audit function.
正解：C
解説：
Section: Volume E
Explanation/Reference:
質問 # 429
Which of the following controls would most likely prevent the input of an unreasonable number of labor hours into a costing system?
A. Programmed limit tests of input fields.
B. Recalculation tests during processing.
C. Reconciliation of input control totals.
D. Consistency checks of data in input fields.
正解：A
質問 # 430
According to IIA guidance, which of the following is required of an internal audit activity?
A. In today's business climate which is dominated by technology and big data, it is imperative that each staff internal auditor has detailed knowledge about IT risks and technology-based audit techniques
B. The internal audit activity should refrain from conducting an assurance engagement for which it lacks the necessary competencies or skills
C. The chief audit executive must decline a consulting engagement or obtain competent advice and assistance if internal auditors lack the necessary competencies or skills
D. The audit committee should ensure that the internal audit activity continuously improves its knowledge and skills in order to fulfill its responsibilities
正解：B
解説：
According to IIA guidance, the internal audit activity should refrain from conducting an assurance engagement for which it lacks the necessary competencies or skills. This requirement ensures that internal audits are carried out effectively and that audit conclusions are reliable. It upholds the integrity and professionalism of the internal audit function by ensuring that all engagements are performed with the requisite level of expertise.
The IIA's International Standards for the Professional Practice of Internal Auditing on proficiency and due professional care.
質問 # 431
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. Initiate changes to the internal audit charter to report to senior management for the time being,
B. Engage in written communications with the board and present relevant issues in writing
C. Focus on operational audit work and disregard lack of direct access to the members of the board.
D. Ensure all subsequent audit reports include a disclaimer as to the lack of access to the board,
正解：B
解説：
If a CAE has no direct access to the board, the most appropriate action, according to IIA guidance, is to maintain communication with the board through written communications. This method ensures that the board is informed of relevant audit findings and issues, upholding the governance role of the internal audit function even without direct access. This approach aligns with IIA standards on communicating and reporting to senior management and the board.
The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing, specifically standards related to communication and reporting.
質問 # 432
According to IIA guidance, which of the following actions best demonstrates that due professional care has been considered by the internal audit activity when conducting a review of an organization's assets?
A. Determining whether any opportunity exists for senior executives to misappropriate property or funds
B. Having senior management determine whether the degree of work planned is sufficient to meet engagement objectives
C. Planning and executing fieldwork In a complete and timely manner to identify all significant risks
D. Verifying whether the board of directors has implemented effective internal controls