NO.1 When using a risk assessment model to develop audit plans,it is
essential that the chief audit
executive take into accountthe:
A. Results
of the last audit.
B. Recent or expected changes in management direction and
objectives.
C. Planned visits by the external auditors during the upcoming
year.
D. Dates of future board meetings.
Answer: B
NO.2 An
organization that outsources much of its internal audit work to an external
service
provider is planning for an external quality assessment. Which of the
following options would
accomplish this task and be in conformance with the
Standards?
A. A team under the direction of the organization's chief audit
executive with validation by a former
manager of the internal audit
activity.
B. The same external service provider because of its competency and
experience with the
organization.
C. A team from an independent entity
that previously employed the chief audit executive of the
organization.
D.
External industry associate that performed a similar review for a supplier of
the organization.
Answer: D
IIA-CIA-Part1후기
NO.3
When a risk assessment process has been used to construct an audit
engagement
schedule,which of the following should receive attention
first?
A. The external auditors have requested assistance for their upcoming
annual audit.
B. Management has requested an investigation of possible
lapping in receivables.
C. The existing accounts payable system has not been
audited over the past year.
D. A new accounts payable system is currently
undergoing testing by the information technology
department.
Answer:
B
IIA-CIA-Part1덤프
NO.4 According to IIA
guidance,which of the following is the most likely obstacle to undertaking
a
quality assurance and improvement program by the internal audit
activity?
A. The size of internal audit department under review.
B. The
lack of independence and objectivity.
C. The time commitment to
complete.
D. The inability to adequately fund the program.
Answer:
D
IIA-CIA-Part1자격증덤프 IIA-CIA-Part1덤프다운
NO.5
Which of the following controls is not appropriate for sales in a manufacturing
organization?
A. Customers' orders are recorded promptly.
B. Goods shipped
are matched with valid customer orders.
C. Goods returned are inspected for
damage by the receiving department for proper disposition.
D. Sales
department approval is required for credit sales transactions.
Answer:
D
IIA-CIA-Part1시험일정
NO.6 Which of the
following factors affects the control risk of a company?
A. Unusual pressures
on management.
B. Segregation of duties.
C. Potential problems like
technological obsolescence.
D. Complex accounts that require expert
valuations.
Answer: B
IIA-CIA-Part1
IT자격증시험
NO.7 When developing an effective risk-based plan to
determine audit priorities,an internal audit
activity should start by:
A.
Prioritizing known risks.
B. Identifying risks to the organization's
operations.
C. Reviewing organizational objectives.
D. Observing and
analyzing controls.
Answer: C
IIA-CIA-Part1
IT자격증시험자료
NO.8 Which of the following techniques would
provide the most compelling evidence that a safety
hazard exists within a
manufacturing facility?
A. Review of records involving safety
violations,filed by facility production employees.
B. Questioning of facility
management,including the facility safety officer.
C. Analysis of facility
operating reports,focusing on instances when breakdowns occurred.
D.
Observation of the facility during operations.
Answer:
D
IIA-CIA-Part1최신덤프
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시험 번호/코드:
IIA-CIA-Part1시험 이름: Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
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