IIA-CIA-Part1 試験問題を無料オンラインアクセス

In a small organization, management is unable to achieve adequate segregation of duties for its cash-handling procedures Therefore hidden surveillance cameras were installed to monitor cash-handling activities Which of the following best describes this type of control?

• A.Process-level control
• B.Preventive control
• C.Corrective control
• D.Compensating control

According to IIA guidance, which of the following corporate social responsibility (CSR) evaluation activities may be performed by the internal audit activity?
1. Consult on CSR program design and implementation.
2. Serve as an advisor on CSR governance and risk management.
3. Review third parties for contractual compliance with CSR terms.
4. Identify and mitigate risks to help meet the CSR program objectives.

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

In which of the following audits would the internal auditors most likely contribute to the assessment of organizational governance?

• A.An assessment of performance management practices and establishment of key performance indicators
• B.An assessment of profit and loss generated by financial assets and instruments in the past quarter
• C.An assessment of the effectiveness of back-up procedures and execution of business recovery plans
• D.An assessment of compliance of individual data protection procedures with data protection regulations

Which of the following scenarios provides the most concerning red flag or indicator of possible fraud?

• A.During the past 18 months three chief financial officers have left the organization after having been promoted to the position
• B.The organization does not perform any due diligence research on third party service providers
• C.An employee receives a bonus for perfect attendance
• D.Three competitors are highly profitable but a fourth equal in size is approaching bankruptcy limits

An internal auditor believes that a weakness exists in the control environment relating to the delegation of authority and responsibility within the management structure. Which of the following actions should the internal auditor first consider in this matter?

• A.Address the risk with senior management and the board
• B.Evaluate the potential impact on related controls
• C.Recommend a control change and obtain management support
• D.Develop and communicate the scope and evaluation criteria to be used by management