IIA-CIA-Part1全真模擬試験 & IIA-CIA-Part1日本語サンプル

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IIA IIA-CIA-Part1 Exam Syllabus Topics:

SectionWeightObjectives
Ethics and Professionalism20%- Professional conduct and due care
  • 1. Due professional care in engagements
  • 2. Competence and continuing professional development
- IIA Code of Ethics
  • 1. Principles: integrity, objectivity, confidentiality, competency
  • 2. Rules of conduct and application
Fraud Risks15%- Fraud concepts and types
  • 1. Asset misappropriation, corruption, financial statement fraud
  • 2. Fraud triangle and fraud risk factors
- Fraud risk assessment and prevention
  • 1. Preventive and detective controls
  • 2. Identifying and prioritizing fraud risks
- Internal audit responsibilities regarding fraud
  • 1. Investigation procedures and reporting
  • 2. Detecting fraud indicators
Governance, Risk Management, and Control30%- Governance frameworks and processes
  • 1. Governance models and best practices
  • 2. Roles of board, management, and internal audit
- Internal control
  • 1. Evaluating control effectiveness
  • 2. Types of controls and control activities
  • 3. Control frameworks and components
- Risk management
  • 1. Risk appetite, assessment, and response
  • 2. Internal audit role in risk management
  • 3. Risk management frameworks (e.g., COSO, ISO 31000)
Foundations of Internal Auditing35%- Independence and objectivity
  • 1. Individual objectivity and safeguards
  • 2. Organizational independence and reporting lines
  • 3. Impairments to independence/objectivity
- Quality assurance and improvement program
  • 1. Conformance with Standards
  • 2. Requirements and scope of QAIP
  • 3. Internal and external assessments
- Purpose, authority, and responsibility of internal auditing
  • 1. Internal audit charter requirements
  • 2. Definition, mission, and core principles
  • 3. Assurance vs. advisory services

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IIA Internal Audit Fundamentals 認定 IIA-CIA-Part1 試験問題 (Q109-Q114):

質問 # 109
Which of the following behaviors could represent a significant ethical risk if exhibited by an organization's board?

正解：D


質問 # 110
Which of the following actions should an organization take to detect an emerging risk of potential fraud?

正解：D


質問 # 111
An internal auditor has documented several instances in which management asked employees to ad against the policies and procedures. Which of the following is the most appropriate next step?

正解：B

解説：
Before taking further action, the internal auditor should understand why management asked employees to act against policies and procedures. This could reveal underlying issues or misunderstandings that need to be addressed. References:
* IIA's International Standards for the Professional Practice of Internal Auditing.
* COSO Framework on Monitoring and Risk Assessment.


質問 # 112
Which of the following actions would be considered a violation of the Standards?
I.Drafts of engagement communications were reviewed with the audit client to obtain input. The client's comments were considered when developing the engagement final communication.
II.An auditor participated as part of a development team to review the control procedures to be incorporated into a major computer application under development.
III.Given limited resources,the chief audit executive performed a risk analysis to determine which functions to audit.

正解：D


質問 # 113
An organization holds 40% of its long-term assets in stocks and wants to hedge for the possibility of potential losses in the foreseeable future.
Which of the following statements is true regarding this risk management approach?

正解：B

解説：
Hedging is a risk management technique designed to offset potential adverse changes in the value of an existing exposure by establishing another position whose value is expected to move in an opposite or compensating direction. The organization does not necessarily need to sell or reduce its stock holdings to hedge the exposure. Instead, it may use financial instruments or other arrangements designed to reduce the financial effect of unfavorable market movements while retaining the underlying investment. Exiting the investment altogether would be more consistent with risk avoidance, while reducing or liquidating the portfolio changes the underlying exposure rather than specifically describing hedging. A hedge does not necessarily eliminate all risk, but it can substantially offset the financial impact of the identified market risk.
Therefore, option D correctly describes the purpose of hedging.


質問 # 114
......

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