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

出題：1

To compete in the global market, an organization is restructuring and consolidating many of its divisions. Prior to the consolidation, senior management requested assistance from tie internal audit activity. Which of the following consulting services would be most appropriate in this situation?

A. Determine whether the organization's controls are effective in meeting business objectives

B. Brief vendors on the potential risks that will occur without continued business

C. Assess controls for potential compliance issues that may affect me consolidation

D. Advise division managers on how to streamline operations for better efficiency

正解：D 解答を投票する

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出題：2

An organization's board would like to establish a formal risk management function and has asked the chief audit executive (CAE) to be involved in the process. According to IIA guidance, which of the following roles should the CAE not undertake?

A. Accept management's responsibility for risk management without board approval.

B. Audit risk management processes.

C. Become involved in risk oversight committees, monitoring activities, and status reporting.

D. Manage and coordinate risk management processes.

正解：A 解答を投票する

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出題：3

Which of the following items, included in the preliminary audit communication would be most useful for management to formulate action plans in response to audit recommendations?

A. An audit objectives

B. An audit scope

C. An observation rating

D. A condition

正解：D 解答を投票する

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出題：4

Which of the following is one of the five attributes that internal auditors include when documenting a deficiency?

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

正解：B 解答を投票する

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出題：5

During an internal audit engagement, which of the following is true regarding the decision to use statistical sampling or nonstatistical sampling?

A. The decision affects the test procedures performed.

B. The auditor's response to errors detected will be influenced.

C. Nonstatistical sampling may be more cost effective.

D. The competence of the evidence obtained is greater with statistical sampling.

正解：A 解答を投票する

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出題：6

According to IIA guidance, which of the following activities are typically primary objectives of engagement supervision?

A. Identify engagement objectives, assign responsibilities to individual auditors, and approve the engagement program.

B. Assign responsibilities to individual auditors, approve the engagement program, and enable training and development of staff.

C. Approve the engagement program, enable training and development of staff, and identify engagement objectives.

D. Enable training and development of staff, identify engagement objectives, and assign responsibilities to individual auditors.

正解：A 解答を投票する

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出題：7

A chief audit executive (CAE) a developing a work program for an upcoming engagement that will review an organization's small contracting services. When of the following would the CAT need to consider most when developing the work program?

A. The certifications held by the internal auditors assigned to the engagement

B. The internal audit activity's increase n budget and staffing for the year

C. The organization's recent changes to how it processes payments

D. The contracting department's staffing changes within the last year

正解：C 解答を投票する

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出題：8

While performing fieldwork for an assurance engagement, a member of the internal audit team identified a key control that was not identified during the planning phase of the engagement Which of the following actions by the internal auditor would be most appropriate?

A. Discuss the control with management of the area under review and seek their approval prior to including the control in the current audit engagement

B. Promptly adjust the audit work program to include tests that address the newly identified control and notify the other audit team members of the change

C. Proceed with the current audit work program because the engagement scope has already been finalized but plan to address the newly identified control as part of the follow up engagement

D. Adjust the audit work program to account for the new control, but only with approval from the engagement supervisor

正解：D 解答を投票する

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出題：9

Which of the following behaviors could represent a significant ethical risk if exhibited by an organization's board?
1. Intervening during an audit involving ethical wrongdoing.
2. Discussing periodic reports of ethical breaches.
3. Authorizing an investigation of an unsafe product.
4. Negotiating a settlement of an employee claim for personal damages.

A. 2 and 3

B. 1 and 2

C. 1 and 4

D. 3 and 4

正解：C 解答を投票する

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出題：10

When constructing a staffing schedule for the internal audit activity (IAA), which of the following criteria are most important for the chief audit executive to consider for the effective use of audit resources?
1. The competency and qualifications of the audit staff for specific assignments.
2. The effectiveness of IAA staff performance measures.
3. The number of training hours received by staff auditors compared to the budget.
4. The geographical dispersion of audit staff across the organization.

A. 2 and 3

B. 1 and 3

C. 2 and 4

D. 1 and 4

正解：D 解答を投票する

出題：11

An internal auditor examined a nostatistical sample of open accounts receivable balances and discovered that 10 out of 60 exceeded the approved unseated credit limit threshold defined by the organization's policy What should the auditor document in the workpapers?

A. Seventeen percent of customers' open balances in the sample exceed their approved unsecured credit rent

B. Management should perform monthly monitoring of open customer balances

C. The threshold for credit limits defined by the organization's policy is not adequate

D. Credit limit over drafts are not monitored in accordance with the organizations policy

正解：A 解答を投票する

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出題：12

Which of the following is essential for ensuring that the internal audit activity's findings and recommendations receive adequate consideration?

A. Providing formal follow-up procedures to ensure that management complies with an action plan or accepted risk of not taking action.

B. Reporting quarterly to management that the audit plan is focused on higher exposures of risk.

C. Discussing audit findings with independent auditors.

D. Reporting results of audits with recommendations to management.

正解：A 解答を投票する

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出題：13

Which of the following sampling techniques is typically used when an internal auditor wants to test a large sample for fraud?

A. Probability-proportional-to-size sampling

B. Haphazard sampling

C. Discovery sampling

D. Stratified sampling

正解：C 解答を投票する

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出題：14

Which of The following best describes a risk that is deemed "unacceptable" to the organization?

A. A risk where inherent risk exceeds the tolerance level

B. A risk where likelihood and impact are high

C. A risk where inherent risk exceeds its residual risk

D. A risk where residual risk exceeds the tolerance level

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)

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