IIA-CIA-Part1 試験問題 71
Two individuals are being considered for an audit team that is to perform a highly technical review.
Which of the following situations would preclude selection of the individual for the audit due to an objectivity concern?
I. Person A is a member of the internal audit staff and has the required technical skills. Person A participated in a controls review of the system to be audited when it was being developed.
II. Person B is a technical specialist who understands the audit area but is not a member of the internal audit staff. Although person B has personal credibility in the information systems department to be audited, person B works for another department in the organization.
Which of the following situations would preclude selection of the individual for the audit due to an objectivity concern?
I. Person A is a member of the internal audit staff and has the required technical skills. Person A participated in a controls review of the system to be audited when it was being developed.
II. Person B is a technical specialist who understands the audit area but is not a member of the internal audit staff. Although person B has personal credibility in the information systems department to be audited, person B works for another department in the organization.
IIA-CIA-Part1 試験問題 72
The internal audit supervisor is reviewing the workpapers prepared by the staff. According to the Standards, which of the following statements regarding workpaper supervision is not true?
IIA-CIA-Part1 試験問題 73
次のうち、リスクの評価を最もよく表しているのはどれですか？
IIA-CIA-Part1 試験問題 74
COSOエンタープライズリスクの目的に関して正しいのは次のうちどれですか
管理フレームワーク？
1.これは進行中のプロセスであり、組織全体に流れます。
2.組織の使命とビジョンの形成に貢献します。
3.内部監査が組織の合理的な保証を提供することを可能にします
経営陣と取締役会。
4.組織のリスクアペタイト内のリスクの管理を可能にします。
管理フレームワーク？
1.これは進行中のプロセスであり、組織全体に流れます。
2.組織の使命とビジョンの形成に貢献します。
3.内部監査が組織の合理的な保証を提供することを可能にします
経営陣と取締役会。
4.組織のリスクアペタイト内のリスクの管理を可能にします。
IIA-CIA-Part1 試験問題 75
When auditing the award of a major contract, which of the following should an internal auditor suspect as a red flag for a bidding fraud scheme?
1. Subsequent change orders increase requirements for low-bid items.
2. Material contract requirements are different on the actual contract than on the request for bids.
3. A high percentage of employees are charged to indirect accounts.
4. Losing bidders are hired as subcontractors.
1. Subsequent change orders increase requirements for low-bid items.
2. Material contract requirements are different on the actual contract than on the request for bids.
3. A high percentage of employees are charged to indirect accounts.
4. Losing bidders are hired as subcontractors.