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- Foundations of Internal Auditing (15%)
- Proficiency and Due Professional Care (18%)
- Independence and Objectivity (15%)
- Fraud Risks (10%)
- Governance, Risk Management, and Control (35%)
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IIA IIA-CIA-Part1日本語 Exam Syllabus Topics:
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
IIA Internal Audit Fundamentals (IIA-CIA-Part1日本語版) Sample Questions:
内部監査人が組織に対するコンサルティング業務として実行する活動は次のどれですか?
- A. 上級管理職とコミュニケーションをとり、新しい購買管理によって支払い処理時間がどのように最小限に抑えられるかをより深く理解します。
- B. 組織の企業の社会的責任プログラムが炭素排出量の削減に関する年間目標を達成しているかどうかを評価します。
- C. 組織の部門マネージャーに、リスク管理プロセスを日常業務に導入する方法について説明します。
- D. 組織で働く新しい内部監査員に、次年度の監査計画に関する戦略を策定する方法についてアドバイスする
Correct Answer: C 🗳️
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「最も恵まれない人々に何らかの形で害を及ぼす可能性のある行動はとるべきではない」という原則は、次のより一般的な倫理原則のどれを表現しているのでしょうか。
- A. 分配的正義。
- B. 実用的な利点。
- C. 個人的な美徳。
- D. 宗教上の禁令。
Correct Answer: A 🗳️
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上級管理職は、国際移転価格に関する最近導入された法律への組織の準拠をレビューするよう、最高監査責任者に依頼します。このレビューには、法律と価格設定方法を完全に理解している内部監査人が必要です。内部監査活動には、そのようなスキルを持つ監査人がいません。次のうち、最も適切な行動方針はどれですか?
- A. 法律の知識を持つ弁護士を監査チームに採用し、新しい監査人に業務の遂行を依頼します。
- B. 適切なスキルを持つ外部の監査法人に業務を委託します。
- C. 内部監査活動には適切なスキルセットがないため、エンゲージメントの実施を拒否します。
- D. 既存の内部監査スタッフを使用してエンゲージメントを実施し、彼らが適切な経験を積むのを支援します。
Correct Answer: B 🗳️
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内部監査員は、不利な監査結果を報告した際、業務管理者に対して完全に誠実でした。この監査員が示したIIA倫理規定の原則を最もよく表しているのは、次のうちどれですか。
- A. 能力
- B. 客観性
- C. 透明性
- D. 誠実さ
Correct Answer: D 🗳️
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ある除雪会社は、シナリオプランニング演習を実施しています。この演習では、参加する従業員が、来冬における年間降雪量が大幅に減少した場合の潜在的な影響について検討します。この種のリスクを最もよく表すものは次のうちどれですか?
- A. 残差。
- B. 承認されました。
- C. ネット。
- D. 固有。
Correct Answer: D 🗳️
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