IIA-CIA-Part1題庫資訊是通過Essentials of Internal Auditing的有用材料

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IIA-CIA-Part1考試是一項基於電腦的考試，包含125道多選題。考試時間設定爲2.5小時。考試合格分數為800分中的600分。通過考試的個人將被授予註冊內部審計師（CIA）稱號。

IIA-CIA-Part1考試是獲得認證內部稽核師（CIA）認證的第一步。這是一個基于計算機的考試，包括125道多選題，必須在2小時30分鐘內完成。考試提供多種語言版本，可在全球任何Pearson VUE考試中心參加。

>> IIA-CIA-Part1題庫資訊 <<

IIA-CIA-Part1證照考試 & IIA-CIA-Part1真題材料

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IIA-CIA-Part1 考試是一個入門級考試，測試個人對內部審計基礎知識的認識。該考試涵蓋各種主題，包括治理和風險管理、內部控制和審計工具、技術等。考試包括125道多選題，考生有兩個半小時的時間完成。IIA-CIA-Part1 考試是基於電腦測試，考生可以在任何 Pearson VUE 考試中心參加。通過 IIA-CIA-Part1 考試後，考生距離獲得 CIA 認證更近了一步，這可以幫助他們在內部審計領域推進職業發展。

最新的 Certified Internal IIA-CIA-Part1 免費考試真題 (Q537-Q542):

問題 #537
The chief audit executive (CAE) has been asked to manage the regulatory compliance function for the organization's retail store operations. Store operations are included in the annual audit plan.
Which of the following strategies best fulfills the requirements of the Standards regarding these audits?

A. A store operations compliance audit should be performed by a staff internal auditor under the direction of the CAE.
B. Store operations audits can be fully executed with appropriate disclosure to the board.
C. The scope of store operations audits should exclude compliance.
D. Store operations audits should be performed by an external service provider.

答案：D

問題 #538
Which of the following situations undermines the independence of the internal audit activity?

A. A senior member of the internal audit activity once worked in the corporate finance department.
B. The organization's CEO reviews the internal audit activity's annual budget per the organization's policies and procedures.
C. The internal audit activity is responsible for the company's risk management function, and its head manager reports to the chief audit executive.
D. The internal audit activity often uses management's risk profile to build its own risk profile for annual planning.

答案：C

問題 #539
During the course of an audit, an internal auditor discovers that a valuable employee in the research department has been patenting new developments in the employee's name that are unrelated to the basic business of the organization.
The organization does not have a policy addressing this specific issue, but does have a general policy that all important new discoveries by employees are the property of the organization.
Division management views the employee's actions as extra incentive to retain the employee.
A decision to include the employee's action in the engagement final communication would be:
A violation of the IIA Code of Ethics.
A violation of the reporting requirements in the Standards.
Justified and necessary, according to the IIA Code of Ethics and Standards.

A. 1only
B. 2only
C. 1 and 2only
D. 3only

答案：D

問題 #540
Which of the following would be a violation of the IIA Code of Ethics?

A. Reporting information that could be damaging to the organization, at the request of a court of law.
B. Accepting a gift that is a commercial advertisement available to the public.
C. Including an issue in the final audit report after management has resolved the issue.
D. Participating in an audit engagement for which the auditor does not have the necessary experience or training.

答案：D

解題說明：
Section: Volume A

問題 #541
In an environment where employees are frequently penalized for mistakes and the organizational culture is one of fear and blame which of the following is an internal auditor most likely to find?

A. Employee morale is low
B. Careless behavior becomes normal
C. Employee turnover is tow
D. Management regularly overrides key controls

答案：A

解題說明：
In an organizational culture characterized by fear and blame, where employees are frequently penalized for mistakes, internal auditors are most likely to find low employee morale. Such an environment can lead to a lack of trust and motivation among employees, reducing their willingness to take initiative or innovate. Low morale can negatively impact productivity, increase turnover, and contribute to a toxic workplace culture.
Recognizing these signs is crucial for internal auditors when assessing the effectiveness of the organization's control environment and overall governance.
References:
* The IIA Standards: Standard 2120 - Risk Management: "The internal audit activity must evaluate the effectiveness and contribute to the improvement of risk management processes."
* COSO Framework: Emphasizes the importance of a positive control environment and its impact on employee behavior and organizational performance.

問題 #542
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IIA-CIA-Part1證照考試: https://www.kaoguti.com/IIA-CIA-Part1_exam-pdf.html