IIA Essentials of Internal Auditing 認定 IIA-CIA-Part1 試験問題 (Q397-Q402):
質問 # 397 Senior management at a financial institution has received allegations of fraud at its derivatives trading desk and has asked the internal audit activity to investigate and issue a report concerning the allegations. The internal audit activity has not yet developed sufficient proficiency regarding derivatives trading to conduct a thorough fraud investigation in this area. Which of the following courses of action should the chief audit executive (CAE) take to comply with the Standards?
A. Engage the former head of the institution's derivatives trading desk to perform the investigation and submit a report with supporting documentation to the CAE.
B. Contract with an external certified fraud examiner with derivatives experience to perform the investigation and subsequent reporting, with the chief audit executive approving the scope of the investigation and evaluating the adequacy of the work performed.
C. Request that senior management allow a delay of the fraud investigation until the internal audit activity's on- staff certified fraud examiner is able to obtain the appropriate training regarding the analysis of derivatives trading.
D. Request that senior management exclude the internal audit activity from the investigation completely and instead contract with an external certified fraud examiner with derivatives experience to perform all aspects of the investigation and subsequent reporting.
正解:B
解説: Section: Volume A 質問 # 398 When performing benchmarking during the planning phase of a performance audit, an internal auditor should:
A. Project future performance levels.
B. Determine the current performance gap.
C. Develop functional action plans.
D. Identify comparative organizations.
正解:D
解説: Section: Volume B 質問 # 399 According to IIA guidance, which of the following statements is true regarding the internal audit activity's quality assurance and improvement program (QAIP)?
A. The chief audit executive is responsible for assessing the suitability and competence of an external assessor.
B. Internal assessments rely solely on the review of completed audit engagements for demonstrated performance.
C. At the board's discretion, the frequency of external assessments can exceed the five-year guideline.
D. QAIP results must first be discussed with the board and approval obtained for distribution to senior management.
正解:A 質問 # 400 Management is installing security cameras to identify unauthorized physical access to the organization's warehouse. This is an example of which of the following types of controls?
A. Detective controls.
B. Key controls.
C. Preventive controls
D. Primary controls.
正解:A 質問 # 401 During a review of employee benefits, a staff internal auditor observed an ambiguity in the incentive compensation policy. If reported, it could negatively impact the internal auditor's compensation. Which of the following would encourage the internal auditor to be objective in his work?
A. Internal audit charter approved by the board.
B. Periodic reinforcement of the internal audit activity's code of ethics disclosure practices.
C. External assessments of the internal audit activity every five years.
D. Audit committee review of every engagement report at the conclusion of the audit.