IIA IIA-CIA-Part1専門試験 & IIA-CIA-Part1模擬問題

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IIA IIA-CIA-Part1 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Fraud Risks15%- Internal audit responsibilities regarding fraud
  • 1. Investigation procedures and reporting
  • 2. Detecting fraud indicators
- Fraud concepts and types
  • 1. Fraud triangle and fraud risk factors
  • 2. Asset misappropriation, corruption, financial statement fraud
- Fraud risk assessment and prevention
  • 1. Identifying and prioritizing fraud risks
  • 2. Preventive and detective controls
Topic 2: Ethics and Professionalism20%- IIA Code of Ethics
  • 1. Principles: integrity, objectivity, confidentiality, competency
  • 2. Rules of conduct and application
- Professional conduct and due care
  • 1. Competence and continuing professional development
  • 2. Due professional care in engagements
Topic 3: Foundations of Internal Auditing35%- Independence and objectivity
  • 1. Impairments to independence/objectivity
  • 2. Individual objectivity and safeguards
  • 3. Organizational independence and reporting lines
- Purpose, authority, and responsibility of internal auditing
  • 1. Assurance vs. advisory services
  • 2. Definition, mission, and core principles
  • 3. Internal audit charter requirements
- Quality assurance and improvement program
  • 1. Internal and external assessments
  • 2. Conformance with Standards
  • 3. Requirements and scope of QAIP
Topic 4: Governance, Risk Management, and Control30%- Governance frameworks and processes
  • 1. Governance models and best practices
  • 2. Roles of board, management, and internal audit
- Risk management
  • 1. Internal audit role in risk management
  • 2. Risk appetite, assessment, and response
  • 3. Risk management frameworks (e.g., COSO, ISO 31000)
- Internal control
  • 1. Evaluating control effectiveness
  • 2. Types of controls and control activities
  • 3. Control frameworks and components

>> IIA IIA-CIA-Part1専門試験 <<

IIA-CIA-Part1模擬問題、IIA-CIA-Part1模擬モード

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IIA Internal Audit Fundamentals 認定 IIA-CIA-Part1 試験問題 (Q708-Q713):

質問 # 708
Which of the following situations would most likely result in the auditor in charge (AIC) recommending that the staff auditor further investigate non-compliant items?

正解：D


質問 # 709
Which combination of strategies would provide the best evaluation of the effectiveness of the organization ' s risk assessment activity?
1. Interview staff at various levels to discuss the organization ' s objectives, significant risks, and risk appetite.
2. Review board meeting minutes to determine whether the significant risks identified are communicated timely to the board.
3. Evaluate the adequacy and timeliness of management remediation actions by reviewing the control design, testing the controls, and reviewing monitoring procedures.
4. Review the professional development plans of internal audit staff to ensure all are competent to assess the organization ' s risk assessment activity.

正解：B

解説：
Evaluating the effectiveness of an organization ' s risk assessment activity involves multiple strategies to ensure a comprehensive review. Interviewing staff at various levels (Strategy 1) helps understand the organization ' s objectives, significant risks, and risk appetite. Reviewing board meeting minutes (Strategy 2) determines whether significant risks are communicated timely to the board. Evaluating the adequacy and timeliness of management remediation actions (Strategy 3) ensures that risks are being effectively managed.
Together, these strategies (Option B) provide a robust framework for assessing the effectiveness of the organization ' s risk assessment activities.
IIA Practice Guide: Assessing the Adequacy of Risk Management Using ISO 31000 IIA Standards, Standard 2120: Risk Management


質問 # 710
An engagement supervisor is overseeing a procurement assurance engagement. In the middle of the engagement, the engagement supervisor attends a weekend social event paid for by the head of procurement. Which of the following ethics principles is the engagement supervisor potentially violating by attending the event?

正解：C

解説：
Objectivity is one of the ethics principles for internal auditors, which means that they should not allow bias, conflict of interest, or undue influence to impair their professional judgment. By attending a weekend social event paid for by the head of procurement, the engagement supervisor is potentially violating this principle, as it may create a personal or professional relationship that could compromise their objectivity in the engagement.


質問 # 711
Which of the following is least likely to be considered material in an audit of a medium-sized organization?

正解：A

解説：
Section: Volume C


質問 # 712
According to the International Professional Practices Framework, internal auditors should possess which of the following competencies?
I. Proficiency in applying internal auditing standards, procedures, and techniques.
II. Proficiency in accounting principles and techniques.
III. An understanding of management principles.
IV. An understanding of the fundamentals of economics, commercial law, taxation, finance, and quantitative methods.

正解：A

解説：
Section: Volume A


質問 # 713
......

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