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IIA-CIA-Part1考試包含125道多選題，旨在測試候選人對內部審計原則和實踐的知識。考試有時間限制，考生有四個小時完成。考試基於計算機，並在全球的Pearson VUE考試中心提供。

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最新的 Certified Internal IIA-CIA-Part1 免費考試真題 (Q520-Q525):

問題 #520
According to IIA guidance, which of the following statements is true regarding the internal audit activity's responsibilities in providing consulting services?

A. The chief audit executive is responsible for deciding the priority of consulting services in the internal audit plan
B. Adding value to an organization requires the internal audit activity to initiate a consulting engagement
C. The scope of consulting services is determined primarily by the internal auditor with input from management of the area under review
D. The board defines the internal audit activity's responsibilities over consulting activities

答案：D

解題說明：
According to the Institute of Internal Auditors (IIA) standards and guidance, the board of an organization defines the overall responsibilities and expectations of the internal audit activity, including its role in providing consulting services. This oversight aligns with the governance role of the board to ensure that the internal audit activity conforms to the standards and adds value to the organization. The internal audit activity may provide consulting services that are advisory in nature and agreed upon with management, but it is the board that sets the overarching governance framework.
Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)

問題 #521
Which of the following actions is the internal audit activity best positioned within the organization to perform?

A. Monitor the organization's risk mitigations
B. Advise the board on risk management issues
C. Determine organizational risk tolerances
D. Determine the likelihood and impact of risks

答案：A

解題說明：
The internal audit activity is best positioned to monitor the organization's risk mitigations. This role involves regularly reviewing and assessing the effectiveness of risk management processes and controls that management has implemented to mitigate identified risks. This monitoring function is a key component of the internal audit's assurance services.References: IIA Standard 2120 - Risk Management

問題 #522
Which of the following documents would promote objectivity within an organization's internal audit activity?

A. Internal audit manual.
B. Internal audit charter.
C. Audit committee charter
D. Human resources employee handbook.

答案：B

解題說明：
The internal audit charter is a formal document that defines the purpose, authority, and responsibility of the internal audit activity. It establishes the internal audit activity's position within the organization, authorizes access to records, personnel, and physical properties relevant to the performance of engagements, and defines the scope of internal audit activities. Final approval of the internal audit charter by the board ensures that there is a clear understanding and agreement on how the internal audit activity should function, thus supporting objectivity in carrying out its duties.References: The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing

問題 #523
Internal auditors who are concerned with potential risks due to the mishandling of records or transactions should take into consideration:

A. The results of prior risk assessments.
B. Whether employees in key positions of trust are bonded.
C. The type and nature of the activities to be examined.
D. The history of losses suffered by the company.

答案：C

問題 #524
Which of the following is the most appropriate reason for a chief audit executive to conduct an external assessment more frequently than five years?

A. More frequent external assessments can serve as an equivalent substitute for internal assessments.
B. The parent organization's internal audit activity agreed to perform biennial reciprocal external assessments to provide greater assurance at a reduced cost.
C. Significant changes in the organization's accounting policies or procedures would warrant timely analysis and feedback.
D. A change in senior management or internal audit leadership may change expectations and commitment to conformance.

答案：D

問題 #525
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