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

A. 2 and 3

B. 1 and 3

C. 1 and 2

D. 2 and 4

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. 2 and 3.

B. 2 and 4.

C. 1 and 3.

D. 1 and 4.

A. It is generally difficult for internal auditors lo compile appropriate ICQs for business activities that are governed by standardized operating procedures

B. When internal auditors need to cover many control procedures using ICQs is generally less efficient than conducting observations and inspections

C. It is generally difficult for internal auditors to process completed questionnaires, because ICQs frequently elicit detailed comments and long answers from management

D. ICQs are inadequate to provide effective assurance on how organizational processes are executed in practice.

A. Retention requirements for internal audit records should be compliant with ones set for external audit records

B. Retention requirements should take into account the medium in which internal audit records are stored

C. Retention requirements should be set by the chief audit executive and aligned will the organization s process and procedures

D. Retention requirements should set a minimum period of the for records storage and the process of archiving documents

A. Present audit evidence and information to support the internal auditor's line of questioning.

B. Develop flowcharts and review them with the interviewee.

C. Observe the process and discuss it with the interviewee.

D. Establish credibility, trust, and rapport.

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. Nonstatistical sampling permits the auditor to specify a level of reliability and the desired degree of precision.

B. Nonstatistical sampling provides an opportunity to select the minimum sample size required to satisfy the objectives of the audit tests.

C. Nonstatistical sampling provides more objective recommendations for management.

D. Nonstatistical sampling provides for the use of subjective judgment in determining the sample size.

A. Appoint an independent fraud investigation specialist to work with the selected internal auditors.

B. Assign an experienced auditor to the engagement for a development opportunity.

C. Hire a new internal auditor who possesses fraud investigation experience.

D. Organize in-house fraud investigation training sessions for selected internal auditors.

A. Have an internal audit staff member placed into the accounting department until corrections are made.

B. Include the items in the scope of the next scheduled audit of the accounts payable function.

C. Because management agreed with the findings, no further action is deemed necessary.

D. Follow up after the applicable changes have been incorporated to validate management's response.

A. To assess the efficiency and effectiveness of the accounting department.

B. To provide an analysis of business process controls in the accounting department, including tests of compliance with internal policies and procedures.

C. To evaluate organizational and departmental structures, including assessments of process flows related to financial matters.

D. To provide a review of routine financial reports, including analyses of selected accounts for compliance with generally accepted accounting principles.

A. Oversee the corrective actions undertaken by management, and determine the need and scope for additional work.

B. Evaluate and verify management's response, and establish timelines for corrective action by management.

C. Evaluate and verify management's response, and determine the need and scope for additional work.

D. Oversee the corrective actions undertaken by management, and establish timelines for corrective action by management.

A. Risk assessment.

B. Review of resources.

C. Identification of controls.

D. Scope establishment.

A. Recruit recent college graduates and employ them as audit interns with an aim to offer permanent employment

B. Invite nonauditors to join the internal audit activity for a two-year rotational position, and assign them to join audit teams that are reviewing areas where they have no previous management responsibility

C. Outsource some of the audits to the organization s external auditor who is already familiar with the organization

D. Use guest auditors from within the organization, and leverage their experience by assigning them to lead engagements m areas where they previously worked

A. Evaluate the completeness of the report and management's responses to identified deficiencies.

B. Determine whether management's operating style and the philosophy described in the report reflect the effective functioning of internal controls.

C. Assess whether senior management adequately supports and promotes the internal control culture described in the report.

D. Assert whether the described and reported control processes and systems exist.

A. 2 and 3 only.

B. 1 and 3 only.

C. 1 and 2 only.

D. 1, 2, and 3.