IIA-CIA-Part1 無料問題集「IIA Essentials of Internal Auditing」

（A）Responsibility for outcome of the process.

（B）Responsibility to determine who is accountable for outcomes.

（C）Responsibility to be involved in management of the organization.

（D）Responsibility to identify risks in the organization's business environment

（A）Advise management regarding the event and provide recommendations.

（B）Determine the potential impact on the organization.

（C）Interview the employees who may be implicated in the fraud.

（D）Expand audit testing to determine whether fraud actually occurred.

（A）The internal audit activity is completely outsourced to an external service provider.

（B）The annual budget for the internal audit activity is approved by the chief financial officer.

（C）The internal audit manager provides consulting services to the procurement department, where she worked during the prior year.

（D）The chief audit executive reports functionally to the board and administratively to the CEO.

（A）Communication

（B）Critical thinking.

（C）Objectivity

（D）Empathy.

（A）The results must be snared with the external a auditors as well, so they can determine the extent to which they can rely on me work of the internal audit activity

（B）Senior management should be excluded from the reporting as the QAiP results must be communicated to re board only

（C）The report should indicate that the external assessment must be performed at least once every five years

（D）The report can be streamlined by removing unnecessary information such as the qualifications and me independence of external assessors

（A）The organization has adopted risk management frameworks and global models.

（B）The organization s risk management practices are assessed as mature.

（C）The organization s risk appetite mission, and objectives are dearly outlined.

（D）The organization s significant risks are identified and adequately assessed

（A）Develop an internal audit activity plan for training internal auditors to perform required assurance and consulting activities.

（B）Complete a skills assessment of the internal audit activity based on. The IIA Global Internal Audit Competency Framework.

（C）Incorporate the basic criteria for competency of the internal audit activity into the job descriptions of potential internal auditors,

（D）Develop a competency assessment tool for the internal audit activity based on The IIA Global Internal Audit Competency Framework.

（A）The internal audit activity shall maintain a quality assurance and improvement program in conformance with the Standards.

（B）The chief audit executive (CAE) shall report directly to the board and administratively to the CEO.

（C）The internal audit team shall have full access to the organization's records, physical property, and personnel required to conduct audit engagements.

（D）The CAE shall provide senior management and the board with performance updates quarterly.

（A）1 and 3 only.

（B）2 and 4 only.

（C）2,3, and 4.

（D）1,2. and 3.

（A）Implement risk responses on management's behalf

（B）Impose risk management processes

（C）Evaluate the reporting of key risks

（D）Set the risk appetite

（A）To ensure that the organization attains a better financial position.

（B）To support the organization's risk culture, involving employees at all levels.

（C）To assist the organization in identifying and mitigating key risks.

（D）To facilitate the organization's achievement of business goals and objectives.

（A）Identify key stakeholders and their expectations

（B）Delegate authority to members of senior management.

（C）Determine the organization's overall risk appetite.

（D）Establish a governance committee.

（A）Risk treatment method based on risk evaluation.

（B）The regulatory and competitive environment

（C）The method of determining the risk level.

（D）Organizational culture, objectives, and processes.

（A）Perform benchmarking with competitors to learn what other firms are doing related to this topic

（B）Complete a periodic skills assessment of the internal audit activity

（C）Develop a competency or skill assessment tool.

（D）Incorporate the basic criteria of internal audit competency into job descriptions

（A）Determining if the objectives of QAIP are current

（B）Planning and supervising engagements

（C）Identifying opportunities for improvement m internal audit's processes and procedures

（D）Evaluating the quality of supervision

（A）Prohibiting auditors from accepting gifts from audit clients or potential clients.

（B）Ensuring regular documentation of auditor skills and experience in the workpapers.

（C）Ensuring that auditors have a balance of both operational and internal audit responsibilities.

（D）Basing performance evaluations heavily on customer satisfaction surveys.

（A）Create different training budgets for each of the internal auditors

（B）Review training records for all internal auditors

（C）Analyze internal audit client survey feedback following audits

（D）Define average training hours per auditor as a team performance measure