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IIA-CIA-Part1考古题推薦 &最新IIA-CIA-Part1題庫
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最新的 Certified Internal IIA-CIA-Part1 免費考試真題 (Q747-Q752):
問題 #747
An organization is implementing a new cybersecurity policy and has established a committee to ensure stakeholder alignment across the organization's infrastructure, network, and security teams. The head of the committee has asked the chief audit executive if the internal audit activity could play a role in these efforts. According to IIA guidance, which of the following is the most appropriate response?
- A. The internal audit activity is knowledgeable about risk and therefore should prioritize the organization's responses and control activities for the committee.
- B. It is not appropriate for the internal audit activity to play a role because its independence must be protected.
- C. The internal audit activity should not participate because there are no IT auditors on staff.
- D. The internal audit activity may assist the committee and consult with management on the organization's responses and control activities.
答案：D
問題 #748
Which of the following relates to the concept of due professional care?
- A. The appointment of the chief audit executive is ratified by the board.
- B. The internal audit resource plan is only approved by the chief financial officer.
- C. An auditor demonstrates a good understanding of the steps involved in carrying out a consulting engagement.
- D. An auditor attempts to obtain information needed to complete an assurance engagement but is denied access.
答案：A
問題 #749
Which of the following is the best reason why the engagement supervisor should take care in explaining to local management the criteria that will be used to measure the effectiveness of the control environment?
- A. The assessment will lack a defined scope
- B. The assessment will probably uncover fraud risks.
- C. The assessment will focus on the policy for a particular process.
- D. The assessment will cover soft controls and company values.
答案：D
問題 #750
An organization invests its savings in a volatile stock with the potential for high gains rather than a mutual fund with a lower expected return and lower volatility.
This best describes which of the following risk concepts?
- A. Risk capacity.
- B. Risk appetite.
- C. Risk tolerance.
- D. Risk identification.
答案：C
問題 #751
Which of the following would be the most effective action for an internal audit activity to take in order to assist in improving an organization's ethical climate?
I. Review formal and informal processes within the organization that could promote unethical behavior.
II. Conduct surveys of employees, suppliers, and customers regarding ethics.
III. Assess the employees' knowledge of and compliance with the organization's code of conduct.
- A. I only
- B. I and II only
- C. I, II, and III.
- D. II and III only
答案：C
解題說明：
Section: Volume B
問題 #752
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