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
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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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