IIA-CIA-Part3-3P 実際試験問題と解答 - 模擬練習 - 受験自信を増やす

Question No : 1
Which of the following statements regarding organizational governance is not correct?

A.An effective internal audit function is one of the four cornerstones of good governance.
B.Those performing governance activities are accountable to the customer.
C.Accountability is one of the key elements of organizational governance.
D.Governance principles and the need for an internal audit function are applicable to governmental and not-for-profit activities.

正解:

Question No : 2
Which of the following statements is false regarding the internal audit approach when a set of standards other than The IIA's Standards is applicable to a specific engagement?

A.The internal auditor may cite the use of other standards during audit communications.
B.If the other standards are government-issued, the internal auditor should apply them in conjunction with The IIA's Standards.
C.If there are inconsistencies between the other standards and The IIA's Standards, the internal auditor must use the more restrictive standards.
D.If there are inconsistencies between the other standards and The IIA's Standards, the internal auditor must use the less restrictive standards.

正解:

Question No : 3
Which of the following budgets must be prepared first?

A.Cash budget.
B.Production budget.
C.Sales budget.
D.Selling and administrative expenses budget.

正解:

Question No : 4
Which of the following strategies would most likely prevent an organization from adjusting to evolving industry market conditions?

A.Specializing in proven manufacturing techniques that have made the organization profitable in the past.
B.Substituting its own production technology with advanced techniques used by its competitors.
C.Forgoing profits over a period of time to gain market share from its competitors.
D.Using the same branding to sell its products through new sales channels to target new markets.

正解:

Question No : 5
In order to provide useful information for an organization's risk management decisions, which of the following factors is least important to assess?

A.The underlying causes of the risk.
B.The impact of the risk on the organization's objectives.
C.The risk levels of current and future events.
D.The potential for eliminating risk factors.

正解:

Question No : 6
For a multinational organization, which of the following is a disadvantage of an ethnocentric staffing policy?
1) It significantly raises compensation and staffing costs.
2) It produces resentment among the organization's employees in host countries.
3) It limits career mobility for parent-country nationals.
4) It can lead to cultural myopia.

A.1 and 4 only
B.2 and 3 only
C.1, 2, and 3 only
D.1, 2, and 4 only

正解:

Question No : 7
According to IIA guidance on IT auditing, which of the following would not be an area examined by the internal audit activity?

A.Access system security.
B.Policy development.
C.Change management.
D.Operations processes.

正解:

Question No : 8
According to the ISO 14001 standard, which of the following is not included in the requirements for a quality management system?

A.Key processes across the entity which impact quality must be identified and included.
B.The quality management system must be documented in the articles of incorporation, quality manual, procedures, work instructions, and records.
C.Management must review the quality policy, analyze data about quality management system performance, and assess opportunities for improvement and the need for change.
D.The entity must have processes for inspections, testing, measurement, analysis, and improvement.

正解:

Question No : 9
Which of the following is the best reason for considering the acquisition of a nondomestic organization?

A.Relatively fast market entry.
B.Improved cash flow of the acquiring organization.
C.Increased diversity of corporate culture.
D.Opportunity to influence local government policy.

正解:

Question No : 10
The decision to implement enhanced failure detection and back-up systems to improve data integrity is an example of which risk response?

A.Risk acceptance.
B.Risk sharing.
C.Risk avoidance.
D.Risk reduction.

正解:

Question No : 11
If legal or regulatory standards prohibit conformance with certain parts of The IIA's Standards, the auditor should do which of the following?

A.Conform with all other parts of The IIA's Standards and provide appropriate disclosures.
B.Conform with all other parts of The IIA's Standards; there is no need to provide appropriate disclosures.
C.Continue the engagement without conforming with the other parts of The IIA's Standards.
D.Withdraw from the engagement.

正解:

Question No : 12
Which of the following describes the result if an organization records merchandise as a purchase, but fails to include it in the closing inventory count?

A.The cost of goods sold for the period will be understated.
B.The cost of goods sold for the period will be overstated.
C.The net income for the period will be understated.
D.There will be no effect on the cost of goods sold or the net income for the period.

正解:

Question No : 13
An internal auditor performed a review of IT outsourcing and found that the service provider was failing to meet the terms of the service level agreement .
Which of the following approaches is most appropriate to address this concern?

A.The organization should review the skill requirements and ensure that the service provider is maintaining sufficient expertise and retaining skilled resources.
B.The organization should proactively monitor the performance of the service provider, escalate concerns, and use penalty clauses in the contract where necessary.
C.The organization should ensure that there is a clear management communication strategy and path for evaluating and reporting on all outsourced services concerns.
D.The organization should work with the service provider to review the current agreement and expectations relating to objectives, processes, and overall performance.

正解:

Question No : 14
Which of the following best describes an objective for an audit of an environmental management system?

A.To assess whether an annual control review is necessary.
B.To determine conformance with requirements and agreements.
C.To evaluate executive management oversight.
D.To promote environmental awareness.

正解:

Question No : 15
When developing an effective risk-based plan to determine audit priorities, an internal audit activity should start by:

A.Identifying risks to the organization's operations.
B.Observing and analyzing controls.
C.Prioritizing known risks.
D.Reviewing organizational objectives.

正解:

IIA IIA-CIA-Part3-3P 問題練習