IIA-CIA-Part2試験無料問題集「IIA Practice of Internal Auditing 認定」

A. Analytical evidence

B. Testimonial evidence

C. Physical evidence

D. Documentary evidence

A. Management of the area under review must address the engagement supervisor's review notes before the audit report can be finalized.

B. The review notes may be cleared from the final documentation once the engagement supervisor's concerns have been addressed.

C. The chief audit executive must initial or sign the engagement supervisor's review notes to provide evidence of appropriate engagement supervision.

D. Review notes provide documented proof that the engagement is supervised properly and must be retained for the quality assurance and improvement program.

A. Providing an assessment of customer satisfaction with customer service provided by the organization.

B. Providing testing on the operating effectiveness of controls over the reliability of financial reporting.

C. Providing an assessment of the design adequacy of controls related to consumer privacy and confidentiality.

D. Providing in-house training to senior management regarding applicable laws and regulations.

A. Does the IAA work with a high degree of professionalism and objectivity?

B. Were audit findings relevant and useful to management?

C. Does the audit report format present issues clearly and concisely?

D. Were the findings reported in a timely manner?

A. Sampling risk

B. Nonsampling risk

C. Due diligence risk

D. Inherent risk

A. The scope of work performed during the engagement

B. The criteria used to make the evaluation

C. The proposed follow-up engagement work to be performed

D. The methodology used to analyze data

A. Times interest earned.

B. Debt-to-equity ratio.

C. Profit margin.

D. Current ratio.

A. The auditor wants to obtain information on whether adherence to approval matrices is actually taking place in different maintenance units.

B. The auditor wants to assess whether different subsidiaries apply centrally established procurement rules in the same manner

C. The auditor wants to receive mid-level management insight on how to improve hiring practices

D. The auditor wants to gain assurance that inventory counts are conducted in accordance with established procedures.

A. Conduct appropriate testing to verify management responses.

B. Follow up during the next scheduled audit.

C. Seek a management assurance declaration.

D. Observe corrective measures.

A. Assess the effectiveness of corrections by reviewing statistics related to unplanned system outages, and denials of service.

B. Reassign information systems auditors to assist in implementing management's action plan.

C. Evaluate the ability of the action plan to correct the weaknesses and monitor key dates and deliverables.

D. Assess the status of corrective action during a follow-up audit engagement after the action plan has been completed.

A. A cause-based action plan.

B. An effect-based action plan.

C. A root cause-based action plan.

D. A condition-based action plan.

A. Final report, after review by audit management.

B. Draft report, to be reviewed by management just prior to final report issuance.

C. Preliminary observation document, discussed during the engagement.

D. Verbal communication during the engagement, followed by the final report issuance.

A. To ensure that the internal audit team and the CAE are aligned with regard to the identified weakness

B. To allow management to address the identified weakness timely

C. To obtain management's agreement with regard to the identified weakness

D. To report up-to-date audit progress to management