使用IIA-CIA-Part1學習筆記，傳遞Internal Audit Fundamentals相關信息

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最新的 Certified Internal IIA-CIA-Part1 免費考試真題 (Q571-Q576):

問題 #571
Under which of the following circumstances should the final audit report include a disclosure of nonconformance with the Standards?

A. A new internal auditor moved into the internal audit activity from the payroll department and was immediately assigned to the payroll audit.
B. The annual internal audit plan includes some consulting engagements that are based on opportunities rather than risks to the organization.
C. An external quality assessment of the internal audit activity is performed only once every five years.
D. The internal auditor provided negative assurance, because he found no evidence of misconduct.

答案：A

解題說明：
The final audit report should include a disclosure of nonconformance with the Standards if a new internal auditor, who moved into the internal audit activity from the payroll department, is immediately assigned to the payroll audit. This scenario may compromise the auditor's objectivity due to their previous role and relationships within the payroll department.References: The IIA's International Standards for the Professional Practice of Internal Auditing, particularly those related to objectivity and conflicts of interest.

問題 #572
The chief audit executive (CAE) wants to ensure that there are sufficient resources available to fulfill the responsibilities of the internal audit activity in the coming year. Which statement describes the most logical sequence of events for the CAE to undertake in order to achieve this objective?

A. Confirm budget; review existing resources; obtain any new resources required; confirm new audit plan.
B. Confirm audit plan; confirm budget; review existing resources; identify outstanding resource requirements.
C. Review prior year audit plan; review existing resources; confirm new audit plan; confirm budget.
D. Review results of prior year audit plan; adjust current plan accordingly; hire required resources; confirm budget.

答案：B

解題說明：
Section: Volume C

問題 #573
Which data analytics competency is critical for new internal auditors to possess in order to plan and perform internal audit engagements in conformance with the Standards?

A. Understand the definition of data analytics only.
B. Evaluate the use of data analytics in an internal audit.
C. Describe data analytics and the application of data analytics methods in internal auditing.
D. Apply data analytics methods in internal auditing.

答案：D

解題說明：
It is critical for new internal auditors to possess the competency to apply data analytics methods in internal auditing. This involves not just understanding or describing these methods, but actively utilizing them to enhance the planning and performance of internal audit engagements, thereby ensuring these engagements conform to the Standards.
The IIA's competency framework for internal auditors, which emphasizes the application of data analytics in audit practices.

問題 #574
Management of a publicly-held organization requires the internal audit activity to be involved with quarterly financial statements, which are made public and used internally. Which of the following explanations of management's decision is least plausible?

A. Management may perceive that having quarterly financial information examined by the internal auditors enhances the information's value to internal decision making.
B. Management may be concerned about potential penalties that could occur if quarterly financial statements are misstated.
C. Management is following best-practice protocol, as stipulated by the Standards, which states that internal auditors must review quarterly financial statements.
D. Management may be concerned about its reputation in the financial markets.

答案：C

解題說明：
Section: Volume E

問題 #575
According to IIA guidance, which of the following statements is true regarding the internal audit activity's responsibilities in providing consulting services?

A. Adding value to an organization requires the internal audit activity to initiate a consulting engagement
B. The scope of consulting services is determined primarily by the internal auditor with input from management of the area under review
C. The board defines the internal audit activity's responsibilities over consulting activities
D. The chief audit executive is responsible for deciding the priority of consulting services in the internal audit plan

答案：C

解題說明：
According to the Institute of Internal Auditors (IIA) standards and guidance, the board of an organization defines the overall responsibilities and expectations of the internal audit activity, including its role in providing consulting services. This oversight aligns with the governance role of the board to ensure that the internal audit activity conforms to the standards and adds value to the organization. The internal audit activity may provide consulting services that are advisory in nature and agreed upon with management, but it is the board that sets the overarching governance framework.References: Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)

問題 #576
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