IIA-ACCA 試験問題を無料オンラインアクセス

Which of the following enhances the independence of the internal audit activity?

• A.The chief executive officer approves the internal audit charter.
• B.The audit committee approves the CAE's annual salary increase.
• C.The chief audit executive (CAE) approves the annual internal audit plan.
• D.The CAE administratively reports to the board.

Which of the following techniques is the most relevant when an internal auditor conducts a valuation of an organization's physical assets?

• A.Observation.
• B.Inspection.
• C.Original cost.
• D.Vouching.

A snow removal company is conducting a scenario planning exercise where participating employees consider the potential impacts of a significant reduction in annua snowfall for the coming winter. Which of the following best describes this type of risk?

• A.Residual.
• B.Inherent.
• C.Net.
• D.Accepted.

Which of the following is a product-oriented definition of a business rather than a market-oriented definition of a business?

• A.We make movies.
• B.We provide climate control in the home.
• C.We supply energy.
• D.We are a people-and-goods mover.

A large investment organization hired a chief risk officer (CRO) to be responsible for the organization's risk management processes. Which of the following people should prioritize risks to be used for the audit plan?

• A.The CEO, because he has ultimate responsibility for ensuring that risks are managed within the agreed tolerance limits set by the board.
• B.The CRO, because he is responsible for coordinating and project managing risk activities based on his specialized skills and knowledge.
• C.The chief audit executive, although he is not accountable for risk management in the organization.
• D.Operational management, because they are responsible for the day-to-day management of the operational risks.