최신IIA Essentials of Internal Auditing - IIA-CIA-Part1무료샘플문제
문제1
According to IIA guidance, which of the following is most critical to ensuring that an organization's risk management program remains effective over time?
According to IIA guidance, which of the following is most critical to ensuring that an organization's risk management program remains effective over time?
정답: B
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문제2
The chief audit executive (CAE) has decided to outsource an audit of the organization's cloud governance in the annual audit plan. Why would the CAE outsource this audit?
The chief audit executive (CAE) has decided to outsource an audit of the organization's cloud governance in the annual audit plan. Why would the CAE outsource this audit?
정답: B
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문제3
Which level of corporate social responsibility does whistleblowing in companies primarily support?
Which level of corporate social responsibility does whistleblowing in companies primarily support?
정답: D
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문제4
Which of the following policies promotes internal audit objectivity?
Which of the following policies promotes internal audit objectivity?
정답: C
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문제5
Senior management has decided to adopt the key principles approach of the ISO 31000 risk management framework. According to IIA guidance, which of the following principles is most appropriate when implementing the risk management process in a dynamic agency?
Senior management has decided to adopt the key principles approach of the ISO 31000 risk management framework. According to IIA guidance, which of the following principles is most appropriate when implementing the risk management process in a dynamic agency?
정답: C
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문제6
Management authorizes internal audit only to view production reports that are built into the system.
How can the chief audit executive create buy-in with management and attain the access required for the engagement?
Management authorizes internal audit only to view production reports that are built into the system.
How can the chief audit executive create buy-in with management and attain the access required for the engagement?
정답: B
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문제7
Which of the following disclosures must the chief audit executive (CAE) include when communicating the results of the quality assurance and improvement program to senior management and the board?
Which of the following disclosures must the chief audit executive (CAE) include when communicating the results of the quality assurance and improvement program to senior management and the board?
정답: C
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문제8
A global manufacturing company has three regional offices. The chief audit executive (CAE) is concerned about the cost of an upcoming external quality assessment of the internal audit activity. The last external assessment was performed six years ago. Recently, the internal audit staff at one of the regional offices performed an internal assessment. To ensure conformance with the Standards, what is the most appropriate action for the CAE to take?
A global manufacturing company has three regional offices. The chief audit executive (CAE) is concerned about the cost of an upcoming external quality assessment of the internal audit activity. The last external assessment was performed six years ago. Recently, the internal audit staff at one of the regional offices performed an internal assessment. To ensure conformance with the Standards, what is the most appropriate action for the CAE to take?
정답: D
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문제9
When an organization purchases a derivative contract in the stock market to limit the potential loss in the value of a security, the organization is applying which of the following risk management techniques?
When an organization purchases a derivative contract in the stock market to limit the potential loss in the value of a security, the organization is applying which of the following risk management techniques?
정답: B
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문제10
Who has the ultimate responsibility of implementing the organization's governance system?
Who has the ultimate responsibility of implementing the organization's governance system?
정답: D
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문제11
According to IIA guidance, a new internal auditor is expected to possess which of the following competencies?
According to IIA guidance, a new internal auditor is expected to possess which of the following competencies?
정답: D
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문제12
An internal audit team received the following feedback from operational management via a post-engagement survey "Management agrees with all audit findings However, the audit team did not consider our input on the best way to resolve the issues" This feedback is an indication that the internal audit activity may need to improve which of the following interpersonal skills?
An internal audit team received the following feedback from operational management via a post-engagement survey "Management agrees with all audit findings However, the audit team did not consider our input on the best way to resolve the issues" This feedback is an indication that the internal audit activity may need to improve which of the following interpersonal skills?
정답: A
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문제13
Which of the following indicates an appropriate disclosure of a potential nonconformance with the Standards?
Which of the following indicates an appropriate disclosure of a potential nonconformance with the Standards?
정답: A
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