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NO.1 An organization that outsources much of its internal audit work to an external service
provider is planning for an external quality assessment. Which of the following options would
accomplish this task and be in conformance with the Standards?
A. External industry associate that performed a similar review for a supplier of the organization.
B. A team from an independent entity that previously employed the chief audit executive of the
C. A team under the direction of the organization's chief audit executive with validation by a former
manager of the internal audit activity.
D. The same external service provider because of its competency and experience with the
Answer: A

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NO.2 When a risk assessment process has been used to construct an audit engagement
schedule,which of the following should receive attention first?
A. The external auditors have requested assistance for their upcoming annual audit.
B. A new accounts payable system is currently undergoing testing by the information technology
C. Management has requested an investigation of possible lapping in receivables.
D. The existing accounts payable system has not been audited over the past year.
Answer: C

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NO.3 According to IIA guidance,which of the following statements about working papers is false?
A. They assist in the implementation of recommendations.
B. They provide support for communication to third parties.
C. They demonstrate compliance with auditing standards.
D. They contribute to development of the internal audit staff.
Answer: A

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NO.4 When developing an effective risk-based plan to determine audit priorities,an internal audit
activity should start by:
A. Identifying risks to the organization's operations.
B. Observing and analyzing controls.
C. Prioritizing known risks.
D. Reviewing organizational objectives.
Answer: D

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NO.5 A chief audit executive would most likely use risk assessment for audit planning because it
A. A systematic process for assessing and integrating professional judgment about probable adverse
B. A listing of potentially adverse effects on the organization.
C. A list of auditable activities in the organization.
D. The probability that an event or action may adversely affect the organization.
Answer: A

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NO.6 A retail sales company has discontinued a product that normally sold for $100. During the first
month of a sale of the product,a 20 percent discount was given. Later that sale price was reduced by
an additional 40 percent. What was the overall discount from the original selling price?
A. 60 percent.
B. 52 percent.
C. 48 percent.
D. 30 percent.
Answer: B

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NO.7 Which of the following controls is not appropriate for sales in a manufacturing organization?
A. Customers' orders are recorded promptly.
B. Goods shipped are matched with valid customer orders.
C. Goods returned are inspected for damage by the receiving department for proper disposition.
D. Sales department approval is required for credit sales transactions.
Answer: D

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NO.8 Which of the following techniques would provide the most compelling evidence that a safety
hazard exists within a manufacturing facility?
A. Observation of the facility during operations.
B. Questioning of facility management,including the facility safety officer.
C. Analysis of facility operating reports,focusing on instances when breakdowns occurred.
D. Review of records involving safety violations,filed by facility production employees.
Answer: A

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試験科目:「Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control」
問題と解答:全566問 IIA-CIA-Part1テスト参考書

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投稿日: 2015/11/20 9:19:53  |  カテゴリー: IIA  |  タグ: IIA-CIA-Part1的中率IIA