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

出題：1

Which of the following is not a direct benefit of control self-assessment (CSA)?

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.

正解：B 解答を投票する

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出題：2

An engagement team is being assembled to audit of one of the organization's vendors Which of the following statements best applies to this scenario?

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

正解：C 解答を投票する

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出題：3

An internal auditor reviewed bank reconciliations prepared by management of the area under review. The auditor noted that the bank statements attached did not have the bank heading, logo, or address. Which of the following statements is true regarding this situation?

A. The evidence may not be reliable.

B. The evidence may not be sufficient.

C. The evidence is not relevant.

D. The information missing is not relevant to the audit.

正解：A 解答を投票する

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出題：4

The chief audit executive (CAF) determined that the residual risk identified in an assurance engagement is acceptable. When should this be communicated to senior management?

A. When the CAE reports the audit outcome to senior management.

B. Immediately, as residual risk should be communicated as soon as possible

C. When management of the area under review has resolved and mitigated the residual risk

D. When the residual risk is identified before the engagement is complete.

正解：A 解答を投票する

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出題：5

An internal auditor is assessing the organization's risk management framework. Which of the following formulas should he use to calculate the residual risk?

A. Option D

B. Option C

C. Option A

D. Option B

正解：B 解答を投票する

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出題：6

An organization is expanding into a new line of business selling natural gas. The internal auditor is planning an engagement and wants to obtain a general understanding of the natural gas market the market share that the organization wants to win, and the competitive advantage that the organization may have. Which of the following would be the best source of such information?

A. Analyze the organization's revenues and calculate the proportion of gas

B. Conduct internet searches on gas sales and analyze market players

C. Interview responsible managers and read strategic documents

D. Review gas clients' portfolio and compile statistics on sales margins

正解：C 解答を投票する

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出題：7

Which of the following is an appropriate activity when supervising engagements?

A. A degree of high supervision to no supervision may be provided to an auditor depending on his level of competence and the complexity of the engagement.

B. During fieldwork, scope changes made to the work program are at the auditor's discretion and should be supported adequately in the workpapers.

C. During engagement planning, the audit work program should be discussed between auditors and the engagement supervisor with the supervisor approving the work program.

D. Engagement supervision is most critical to the fieldwork and reporting phases of the audit, as this is where the majority of the work takes place.

正解：C 解答を投票する

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出題：8

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

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出題：9

Which of the following would be the most reliable source of documentary evidence?

A. Policy statements.

B. Confirmation letters.

C. Canceled checks.

D. Remittance advices.

正解：B 解答を投票する

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出題：10

An internal auditor discovered that equipment used to monitor air quality was not maintained according to the established maintenance schedule. If the issue is not addressed, the equipment may not provide accurate information on pollutant levels, which could result in regulatory sanctions and reputational damage. The auditor discussed the issue with both the manager in charge and the CEO, who explained that they understand the risk, but it has become too expensive to maintain the equipment as scheduled. In this situation, what should the chief audit executive do?

A. Contact the regulatory agency and inform them of the risk exposure.

B. Communicate to the board the current situation, including the risk exposure to the organization.

C. Add value to the organization by taking initiative and implementing corrective actions to mitigate the identified risks.

D. Discuss the matter with external auditors and request that they persuade management to address the issue.

正解：B 解答を投票する

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出題：11

Which of the following describes (he primary reason why a preliminary risk assessment is conducted during engagement planning?

A. To ensure that risks identified during previous audits of the area have been adequately addressed

B. To ensure that significant risks are included in the engagement scope

C. To identify the greatest risks organizationwide

D. To ensure that the engagement work program covers all risk areas

正解：B 解答を投票する

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出題：12

An internal auditor is assigned to validate calculations on the organization's building application As pad of the test the internal auditor is required to use an automated audit tool to simulate transactions for testing. Which of the following would most appropriately be used for this purpose?

A. Audit expert systems

B. Utility software

C. integrated test facilities

D. Generalized audit software.

正解：D 解答を投票する

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出題：13

An internal auditor is conducting a preliminary survey of the investments area, and sends an internal control questionnaire to the management of the function. (An extract of the survey is provided below).

1. Are there any restrictions for any company's investments?
2. Are there any written policies and procedures that document the flow of investment processing?
3. Are investment purchases recorded in the general ledger on the date traded?
4. Is the documentation easily accessible to an persons who need in to perform their job?
Which of the following is a drawback of testing methods like this?

A. They do not highlight control gaps

B. They are limited as there is a risk that management may not answer fairly.

C. They are not useful for identifying areas on which the auditor should locus.

D. They ore kitted as they do not allow the auditor to test many controls.

正解：B 解答を投票する

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出題：14

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

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出題：15

Management requested internal audit consulting services. During fieldwork significant control issues were identified by the internal audit team. Which of the following is an appropriate response from the chief audit executive?

A. Mutually agree with the engagement client on corrective actions

B. Report the significant control issues to senior management and the board and recommend corrective action

C. End the consulting engagement and report the results to management as planned

D. Focus on the consulting engagement and schedule an assurance engagement next to address the control issues

正解：B 解答を投票する

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