IIA-ACCA 試験問題を無料オンラインアクセス

What is the primary benefit to the internal audit activity for undertaking an internal quality assessment?

• A.To identify inefficiencies within the internal audit team.
• B.To help improve the overall quality of the internal audit activity's work.
• C.To help the internal audit activity complete its annual assurance plan.
• D.To identify key risks and areas of concern within the organization.

Which of the following items should the chief audit executive disclose to senior management regarding the results of the internal audit activity's quality assessments?

• A.The number of audits from the annual internal audit plan that were completed last year.
• B.The amount of the organization's potential loss prevented by the risk-based auditing of the internal audit activity.
• C.The internal audit activity's plan for resource allocation.
• D.The qualifications and independence of the assessment Team.

If appropriate safeguards exist, which of the following is considered a legitimate internal audit role within risk management at an organization?

• A.Taking accountability for risk management.
• B.Making decisions on risk responses.
• C.Providing consolidated reporting on risks.
• D.Imposing risk management processes.

Which of the following would provide the most relevant assurance that the application under development will provide maximum value to the organization?

• A.Formalized non-regression testing phase.
• B.End-user involvement.
• C.Use of a formal systems development lifecycle.
• D.Adequate software documentation.

Which of the following statements is correct regarding corporate compensation systems and related bonuses?
1. A bonus system should be considered part of the control environment of an organization and should be considered in formulating a report on internal control.
2. Compensation systems are not part of an organization's control system and should not be reported as such.
3. An audit of an organization's compensation system should be performed independently of an audit of the control system over other functions that impact corporate bonuses.

• A.3 only
• B.2 only
• C.2 and 3 only
• D.1 only