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

A. Issue an internal control questionnaire to select branch managers.

B. Issue an internal control questionnaire to select branch customers.

C. Issue an internal control questionnaire to the director of bank operations.

D. Issue an internal control questionnaire to the president of the organization.

A. Entity-level controls

B. General controls.

C. Application controls

D. Transaction controls

A. The auditor should conclude that the clearing of suspense accounts was timely and appropriate because weekly clearing is sufficient.

B. The auditor should conclude that suspense accounts were not being cleared on a timely basis because they should be cleared daily

C. The auditor should rely on his professional judgment and experience to develop criteria for evaluating the existing controls over suspense accounts

D. The auditor should ask management whether any undocumented policies exist and. if so, determine whether they are adequate

A. The number, proficiency, experience, and availability of audit staff as well as the ability to coordinate with external auditors.

B. The appropriateness and sufficiency of resources as well as the nature, complexity, and time constraints of the engagement.

C. The appropriateness and sufficiency of resources and the ability to coordinate with external auditors.

D. The number, experience, and availability of audit staff as well as the nature, complexity, and time constraints of the engagement.

A. Advance notice may result in management making corrections to reduce the number of potential deficiencies.

B. Previous management action plans addressing prior internal audit recommendations remain incomplete.

C. The audit engagement has already been communicated and approved through the annual audit plan.

D. The engagement includes audit assurance procedures such as sensitive or restricted asset verifications.

A. Cross-cultural differences should always be handled by the staff of the same cultural background.

B. Communication of any internal ethics violations to external parties may occur with appropriate safeguards.

C. Local law enforcement should be involved as they are more familiar with the applicable local laws.

D. Cultural impacts are less critical where the organization practices uniform polices around the globe.

A. To preserve independence and objectivity, an auditor who worked for the vendor two years prior may not participate on the engagement team

B. The engagement team should be composed of certified accountants who are proficient In financial statement analysis and local accounting principles

C. The engagement team should include internal auditors who have expertise in investigating vendor fraud

D. The engagement team may include an auditor who lacks knowledge of the industry in which the vendor operates

A. CSA allows process owners to identify, evaluate, and recommend improving control deficiencies.

B. CSA allows management to have input into the audit plan.

C. CSA can improve the control environment.

D. CSA increases control consciousness.

A. The sample rate of occurrence plus the precision equals the acceptable error rate.

B. The acceptable rate of occurrence less the precision exceeds the sample rate of occurrence.

C. The sample rate of occurrence is less than the acceptable error rate.

D. The sample rate of occurrence plus the precision exceeds the acceptable error rate.

A. 2 and 3

B. 1 and 3

C. 2 and 4

D. 1 and 4

A. Provider audit.

B. Compliance audit.

C. Operational audit.

D. Financial audit.

A. Hierarchical organizational structure

B. Flat organizational structure

C. Loan staff arrangement

D. Strategic sourcing

A. Internal control questionnaires are useful m evaluating the effectiveness of standard operating procedures

B. Internal control questionnaires can be used by internal auditors as an interview guide

C. Internal control questionnaires provide direct audit evidence which may need corroboration

D. internal control questionnaires provide reliable documents allowing internal auditors to cover many control procedures in little time

A. For both consulting and assurance engagements, internal auditors usually form the engagement objectives prior to completing the preliminary risk assessment.

B. For both assurance and consulting engagements, planning typically occurs after the engagement objectives and scope have already been determined.

C. Internal auditors may not need to complete a preliminary risk assessment for a consulting engagement as they would when planning an assurance engagement.

D. The expectations and objectives of an assurance engagement are usually determined by, or in conjunction with, the engagement client.

A. Option D

B. Option C

C. Option A

D. Option B

A. Ensure timely completion of the engagement

B. Assure risks and controls are identified and assessed

C. Provide engagement progress updates to management of the area under review

D. Uphold the quality of the internal audit actively

A. 1 and 3

B. 1 and 2

C. 2 and 4

D. 3 and 4

A. Note the control weakness for discussion during the exit meeting.

B. Carry out an investigation of the control weakness for disciplinary action.

C. Bring the control weakness to the attention of the process owner for resolution.

D. Issue a final report on the control weakness to senior management.

A. Stakeholders' expectations.

B. Techniques and resources.

C. Past audit findings.

D. Scope and audit objectives.