完整包括的IIA-CIA-Part1熱門題庫|第一次嘗試輕鬆學習並通過考試和一流的IIA-CIA-Part1：Internal Audit Fundamentals

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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Objectives
Foundations of Internal Auditing	- Internal audit definition, purpose, and value - IIA Standards and Code of Ethics overview - Internal audit role in governance, risk, and control
Proficiency and Due Professional Care	- Competence and skills requirements - Due professional care in engagements
Independence and Objectivity	- Individual objectivity and impairment - Organizational independence
Quality Assurance and Improvement Program (QAIP)	- External quality assessments - Internal quality assessments - Continuous improvement of internal audit function

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完成IIA-CIA-Part1熱門題庫 |第一次嘗試輕鬆學習並通過考試 & 最近更正的IIA-CIA-Part1：Internal Audit Fundamentals

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最新的 Certified Internal IIA-CIA-Part1 免費考試真題 (Q722-Q727):

問題 #722
The internal audit activity audited an organization's risk management function multiple times, and the recommendations that were made remain unaddressed by the head of risk management. Which of the following would be the next step for the internal audit activity?

A. The CAE should determine which recommendations to implement based on the severity of the associated risks.
B. The internal audit activity should add value by implementing the recommendations on management's behalf.
C. The chief audit executive (CAE) must discuss this matter with senior management and the board
D. The internal audit activity, led by the CAE. should assume responsibility for risk management function.

答案：C

解題說明：
If the recommendations made by the internal audit activity regarding the organization's risk management function remain unaddressed, the next step should be for the chief audit executive (CAE) to discuss this matter with senior management and the board. This discussion aims to ensure that senior leaders are aware of the unaddressed risks and can take necessary actions to address the internal audit's findings effectively.References:
The IIA's International Standards for the Professional Practice of Internal Auditing, which stipulate the CAE's responsibilities in communicating significant risk exposures and control issues to senior management and the board.

問題 #723
It would be appropriate for an internal audit activity to use consultants with expertise in health-care benefits when the internal audit activity is:
I. Conducting an audit of the organization's estimate of its liability for post retirement benefits, which include health care benefits.
II. Comparing the cost of the organization's health care program with that of other programs offered in the industry.
III. Training its staff to conduct an audit of health care costs in a major division of the organization.

A. I and III only
B. I only
C. I, II, and III.
D. II and III only

答案：C

解題說明：
Section: Volume A

問題 #724
Which of the following is an example of corruption?

A. Recognizing revenue up front rather than over a contract's life to inflate revenue for the current period
B. Requesting reimbursement for overstated travel and entertainment expense amount
C. Misstating realized foreign currency transaction gains or losses
D. Demanding payment from a vendor for decisions made in the vendor's favor

答案：D

解題說明：
Corruption in the context of unethical practices typically involves wrongdoing for personal gain or to benefit another at the expense of the organization. Demanding payment from a vendor for decisions made in the vendor's favor is a clear example of corruption, as it involves misuse of authority for personal benefit. The other options listed deal with accounting manipulations or reimbursement fraud, which, while unethical, are not examples of corruption as defined in auditing terminology.References: Association of Certified Fraud Examiners (ACFE) - Fraud Definitions and Classifications

問題 #725
Which of the following actions by an internal auditor would be the most relevant to determine the effectiveness of controls?

A. Participate in a fraud risk-assessment session as an in-house facilitator.
B. Lead a seminar on internal controls and provide numerous examples to the audience.
C. Conduct a surprise inventory count at the raw materials warehouse.
D. Send regular written updates to senior management on new control-related regulations.

答案：C

解題說明：
The most relevant action to determine the effectiveness of controls, particularly in relation to inventory, is conducting a surprise inventory count at the raw materials warehouse. This action allows the auditor to directly assess the operational effectiveness of the inventory control processes and procedures in place, providing tangible evidence of whether controls are functioning as intended to safeguard assets.References:
IIA guidance on performing direct control testing and evaluating control effectiveness.

問題 #726
A multinational organization has asked the internal audit activity to assist in setting up the organization's risk management system. The chief audit executive (CAE) agrees to take on the engagement as a consultant. Which of the following tasks is appropriate for the CAE to undertake?

A. Establish the degree of risk appetite for management to accept.
B. Coordinate and facilitate risk workshops for management to attend.
C. Determine the number of significant risks for management to report to the board.
D. Set risk indicators and mitigation plans for management to implement

答案：B

問題 #727
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