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最新IIA-CIA-Part1題庫下載 -全部位於NewDumps

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最新的 Certified Internal IIA-CIA-Part1 免費考試真題 (Q558-Q563):

問題 #558
An internal auditor is testing, on a sample basis, whether invoices paid between January 1 and December
31 are supported by appropriately approved purchase orders. Over 25, 000 invoices were paid during the fiscal year, which runs from the first of April to the end of March. The auditor sets the acceptable risk of assessing control risk too low at 5% and the tolerable deviation rate at 5%. The internal auditor consults the previous audit and sets the expected population deviation rate at 1%. Sample size (77) is selected from a table and rounded up to 80. No sample deviations were found. The upper deviation limit was 3.7%.
Which of the following statements represents a valid conclusion regarding this information?

A. I am 95% confident that the actual population deviation rate is 3.7%. Since this is less than the tolerable deviation rate, quantitative attribute testing results indicate that the control is effective.
B. I am 95% confident that the true, but unknown, population deviation rate is less than or equal to 3.7%.
Results indicated that the sample size was too small, as no sample deviations were found.
C. I am 95% confident that the true, but unknown, population deviation rate is less than or equal to 3.7%.
The quantitative attribute testing results indicate that the control is not effective.
D. I am 95% confident that the true, but unknown, population deviation rate is less than or equal to 3.7%.
The quantitative attribute testing results indicate that the control is effective.

答案：D

問題 #559
Risk assessments can vary in format, but generally include.
I. A description of identified risks.
II. Tests of audit controls.
III. A system of rating risks.
IV. Sample size identification.

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

答案：A

解題說明：
Section: Volume B

問題 #560
Which of the following best describes the internal audit activity's contribution to the implementation of the risk management framework?

A. Internal audit participates in setting the risk appetite.
B. Internal audit assists with the prioritization of identified risks.
C. Internal audit identifies key risk areas during assurance reviews and provides audit findings.
D. Internal audit takes part in the design of risk mitigation measures.

答案：C

問題 #561
A subsidiary of the organization was preparing for an initial public offering (IPO). Af the request of the audit committee, the chief audit executive (CAE) and all senior audit staff were actively involved in the process by helping collect and validate financial data, conducting assessments, and participating in meetings with IPO advisors. Six months later, it became obvious that the IPO had to be canceled. Newly appointed audit committee members requested an assurance engagement that v/ould assess the IPO preparation process.
Which of the following would be the best course of action for the chief audit executive (CAE) to take?

A. The engagement should be undertaken by audit assistants and other junior staff members who were not involved in the IPO process.
B. The decision to involve auditors in the IPO was made by former audit committee members; therefore, the CAE is not responsible and can proceed with the new assignment.
C. The CAE should disclose objectivity limitations to the audit committee and suggest alternatives, such as outsourcing the engagement.
D. The CAE should reject the assignment, as such engagements are beyond the scope of auditors who are usually not familiar with root cause analysis methodology.

答案：C

解題說明：
Since the CAE and senior audit staff were actively involved in the IPO process, their objectivity could be compromised if they conduct the assurance engagement. Disclosing these limitations to the audit committee and suggesting alternatives, such as outsourcing the engagement, helps maintain the integrity and objectivity of the audit process. References:
* IIA Standard 1130: Impairment to Independence or Objectivity.
* IIA Practice Guide: Independence and Objectivity.

問題 #562
Which of the following actions should an organization take to detect an emerging risk of potential fraud?

A. Establish an anonymous platform for reporting suspected unethical behaviors
B. Undertake background checks for new employees as part of the hiring process
C. Institute periodic educational training on expected ethical behaviors
D. Adopt reward and recognition programs that promote good behaviors

答案：A

解題說明：
To detect an emerging risk of potential fraud, an organization should establish an anonymous platform for reporting suspected unethical behaviors. Such platforms enable employees and others to report suspicious activities without fear of retaliation, facilitating early detection of fraud and other unethical conduct within the organization.
Best practices in fraud risk management and internal controls.

問題 #563
......

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IIA-CIA-Part1題庫資料: https://www.newdumpspdf.com/IIA-CIA-Part1-exam-new-dumps.html

P.S. NewDumps在Google Drive上分享了免費的2026 IIA IIA-CIA-Part1考試題庫：https://drive.google.com/open?id=1IeBns0mYDnJunKAp6oPMMnDrb7zsg0lm