IIA-CIA-Part2試験無料問題集（495題）「IIA Practice of Internal Auditing 認定」

出題：1

The audit committee has asked the chief audit executive (CAE) to conduct an ad hoc forensic investigation of the purchasing department within a month due to the significance and urgency of a recently discovered risk The internal audit activity currently has no available staff with relevant experience or qualifications Which of the following is the CAE's best option for fulfilling the internal audit activity's responsibilities in this case?

A. Decline the engagement at this time

B. Outsource the investigation to independent professional consultants

C. Recruit additional internal auditors possessing relevant qualification and experience

D. Select certain internal auditors and remove them from their current assignments so that they can begin a forensic investigation course

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：2

An internal auditor has suspicions that the management of a department splits me number of planned purchases to avoid the approval process required for larger purchases. Which of the following would be the most efficient technique to help the auditor identify the seventy of this malpractice?

A. Testing a sample of random transactions.

B. Examining the entire population

C. Using data analytics

D. Asking management about the malpractice

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：3

According to IIA guidance, organizations have the most influence on which element of fraud?

A. Incentives.

B. Opportunity.

C. Rationalization.

D. Pressure.

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：4

Where should internal auditor focus their attention when identify and assessing key risks during the planning stage of an assurance engagement?

A. Audit risk.

B. Sampling risk.

C. Residual risk.

D. Inherent risk

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：5

Which of the following internal audit activity staffing models has the disadvantage that auditors are always new and in training?

A. Career model.

B. Rotational model.

C. Hybrid model.

D. Center of competence model.

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：6

According to IIA guidance, which of the following statements about analytical procedures is true?

A. Analytical procedures compare information against expectations.

B. Analytical procedures provide internal auditors with explainable results.

C. Analytical procedures begin after the engagement's planning phase.

D. Analytical procedures are computer-assisted audit techniques.

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：7

Which of the following reasonably represents best practices regarding what should be the level of internal audit resource investment in monitoring and following up on engagement outcomes?

A. Limited resources should be employed since the actual engagement is already completed and the onus of corrective actions rests with management

B. Resources should only be provided towards this if doing so does not result in depletion of resources for new engagements planned in the current period

C. Resources should be allocated to this without conditions as long as doing so meets the expectations of management and the judgment of the chief audit executive.

D. No resources should be exclusively deployed for that at all rather it should be planned as part of future engagements in the same area

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：8

While conducting a review of the logistics department the internal audit team identified a crucial control weakness. The chief audit executive (CAE) decided to prepare an audit memorandum for management of the logistics department followed by an informal meeting What is the most likely reason the CAE decided to prepare the audit memorandum?

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

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：9

According to the IIA guidance, which of the following foes the engagement work test in a review in a review of an organization al process?

A. Process objectives

B. Process controls

C. Process risks

D. Process scope

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：10

The chief audit executive of a medium-sized financial institution is evaluating the staffing model of the internal audit activity (IAA). According to IIA guidance, which of the following are the most appropriate strategies to maximize the value of the current IAA resources?
* The annual audit plan should include audits that are consistent with the skills of the IAA.
* Audits of high-risk areas of the organization should be conducted by internal audit staff.
* External resources may be hired to provide subject-matter expertise but should be supervised.
* Auditors should develop their skills by being assigned to complex audits for learning opportunities.

A. 2 and 3 only

B. 1 and 2 only

C. 3 and 4 only

D. 1 and 4 only

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：11

In which of following scenarios is the internal auditor performing benchmarking?

A. The auditor compares new information to his general knowledge of the organization

B. The auditor compares expected outcomes with actual results

C. The auditor compares information he collected with simmer information from another source

D. The auditor compares information from one period with the same information from the poor period

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：12

For an action plan to be effective, it should be designed primarily to address which of the following elements of an observation?

A. Criteria

B. Condition

C. Root cause

D. Recommendation

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：13

Which type of assurance engagement is conducted to determine whether a process or area is performing as intended, accomplishing its objectives, and doing so in an efficient and economical way?

A. Provider audit.

B. Compliance audit.

C. Operational audit.

D. Financial audit.

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

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