無料IIA IIA-CIA-Part2学習ガイド試験問題と解答
IIA-CIA-Part2試験問題集、IIA-CIA-Part2練習テスト問題
IIA-CIA-PART2試験は、認定内部監査人（CIA）プログラムの一部であり、IIA-CIA-PART1試験を完了した個人を対象としています。試験は100の複数選択の質問で構成され、コンピューターベースの形式で実施されます。試験は4つのセクションに分かれています。つまり、内部監査活動の管理、エンゲージメントの計画、エンゲージメントの実行、エンゲージメントの結果の伝達です。
一般に内部監査の実践と呼ばれるIIA-CIA-PART2認定試験は、国際的に認められた認定試験であり、内部監査人の知識とスキルをテストするように設計されています。この試験は、内部監査人のためのグローバルな専門団体である内部監査人研究所（IIA）によって開発および管理されています。 IIA-CIA-PART2試験は、候補者が認定内部監査人（CIA）指定を獲得するために合格しなければならない3つの試験の1つです。
質問 # 207
During the planning process for a human resources audit, an internal auditor obtains an organizational chart. The auditor observes a flat organizational structure. Which of the below risks should the auditor consider for this engagement?
- A. Transactions and decision-making require multiple approvals, resulting in processing delays.
- B. Communication is likely to be top-down, with little feedback from lower-level employees.
- C. Career and promotion paths are not easily visible and defined.
- D. Employees have little autonomy, which may result in employee turnover or low morale.
正解：C
解説：
Comprehensive and Detailed Explanation From Exact Extract:
In flat organizational structures, there are fewer hierarchical levels, which can create challenges with career progression and promotion opportunities (B).
* Option A applies to hierarchical structures.
* Option C is associated with centralized structures.
* Option D contradicts flat structures, where employees typically have more autonomy.
Thus, the key risk is unclear career and promotion paths.
質問 # 208
An accounts payable clerk has recently transferred into the internal audit activity and has been assigned to an engagement related to accounts payable processes for which he was previously responsible Which of the following is the best action for the new internal auditor to take?
- A. If it is an assurance engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value
- B. If it is a consulting engagement, decline the assignment and ask to be reassigned, because in a consulting engagement the auditor must not assess operations for areas in which they were previously responsible.
- C. If it is an assurance engagement, accept the assignment because the chief audit executive had knowledge of the internal auditor's previous role when this engagement was assigned.
- D. if it is a consulting engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value
正解：B
解説：
* Conflict of Interest: For both assurance and consulting engagements, it is crucial to avoid conflicts of interest. An auditor assessing processes they were previously responsible for can compromise objectivity and independence.
* IIA Standards: The IIA's Code of Ethics and standards emphasize maintaining objectivity and avoiding conflicts of interest. This is particularly important in consulting engagements where the auditor's recommendations could be influenced by prior roles.
* Appropriate Action:
* Assurance Engagements: For assurance engagements, prior knowledge might be beneficial but still raises concerns about independence. Declining the consulting engagement due to previous responsibilities ensures objectivity.
IIA Standard 1130 - Impairment to Independence or Objectivity.
質問 # 209
Which of the following is the advantage of using internal control questionnaires (ICQs) as part of a preliminary survey for an engagement?
- A. ICQs are efficient.
- B. ICQs put observations into perspective.
- C. ICQs provide tangible evidence to be quantified.
- D. ICQs provide testimonial evidence.
正解：A
解説：
The primary advantage of using internal control questionnaires (ICQs) as part of a preliminary survey for an engagement is their efficiency. ICQs allow auditors to quickly gather a large amount of information about the control environment by asking structured questions that cover key areas of interest. This helps in identifying areas that require further investigation or where controls may need improvement.
IIA References:
* The IIA's Practice Guide on Evaluating Internal Controls mentions that ICQs are useful for obtaining an initial understanding of controls and are particularly efficient when time or resources are limited. They allow auditors to systematically cover a wide range of control-related topics in a relatively short period.
質問 # 210
According to IIA guidance, which of re following actions should the internal auditor take immediately after having considered fraud scenarios and identified and prioritized fraud risks?
- A. Follow protocol for internal reporting and investigating fraud allegations
- B. Research frauds that nave occurred t\ similar organizations
- C. Determine which controls if any are in place to mitigate the fraud risks
- D. Incorporate the fraud risk assessment into the engagement plan
正解：C
解説：
After considering fraud scenarios and identifying and prioritizing fraud risks, the next immediate action for the internal auditor is to determine which controls are in place to mitigate those risks. This step involves assessing the effectiveness of existing controls and identifying any gaps where controls may be insufficient or absent.
Understanding the control environment is crucial for developing a comprehensive fraud risk assessment and ensuring that appropriate measures are in place to prevent and detect fraud.References:
* Institute of Internal Auditors (IIA), Practice Guide - Internal Auditing and Fraud.
質問 # 211
According to IIA guidance which of the following statements is true regarding heat maps?
- A. A heat map sets likelihood to have higher priority than impact.
- B. A heat map recognizes that the priority of impact and likelihood can vary.
- C. A heat map sets impact to have higher priority than likelihood.
- D. A heat map recognizes impact and likelihood as equally important
正解：B
解説：
According to IIA guidance, heat maps are tools used in risk assessment that visually represent the severity of risks by plotting them on a matrix based on their likelihood and impact. Heat maps are flexible and can be adjusted to prioritize either likelihood or impact depending on the specific context and the organization's risk appetite and tolerance. This recognition that the priority of impact and likelihood can vary allows for a more nuanced and tailored risk assessment approach.
Reference:
IIA Practice Guide: Assessing the Risk Management Process
IIA Standard 2120: Risk Management
質問 # 212
Which of the following statements is most accurate with respect to the required elements of the quality assurance and improvement program?
- A. Internal assessments provide sufficient objectivity to provide evidence to the board that the internal audit activity understands the organization's control processes.
- B. Internal auditors completing internal assessments must demonstrate certification to perform quality assessments
- C. in order to comply with the Standards, the internal audit activity must obtain an objective assessment of its processes and function at least once a year
- D. Quality assessments focus on the internal audit activity's structure, relationships with stakeholders, compliance with the Standards, and internal audit staff proficiency.
正解：D
解説：
* Understanding Quality Assessments: Quality assessments in internal audit activities are designed to evaluate various aspects such as the structure of the internal audit activity, relationships with stakeholders, compliance with the IIA Standards, and the proficiency of internal audit staff.
* Internal Assessments: These include ongoing monitoring of the performance of the internal audit activity and periodic self-assessments or assessments by other persons within the organization with sufficient knowledge of internal audit practices.
* External Assessments: External assessments should be conducted at least once every five years by a qualified, independent assessor or assessment team from outside the organization to ensure objectivity and comprehensiveness.
* Focus Areas: Quality assessments should focus on compliance with the IIA Standards, the effectiveness of the internal audit activity's structure, the quality of relationships with stakeholders, and the proficiency and continuous professional development of internal audit staff.
* Continuous Improvement: The quality assurance and improvement program (QAIP) should be designed to enable the internal audit activity to add value and improve an organization's operations. It helps ensure that the internal audit activity is in compliance with the IIA Standards and Code of Ethics and continuously improves.
References:
IIA Standard 1300 - Quality Assurance and Improvement Program .
質問 # 213
According to IIA guidance, which of the following would not be a consideration for the internal audit activity (IAA) when determining the need to follow-up on recommendations?
- A. Complexity of the corrective action.
- B. Amount of resources required to conduct the follow-up activities.
- C. Impact that may result should the corrective action fail.
- D. Degree of effort and cost needed to correct the reported condition.
正解：B
質問 # 214
According to IIA guidance, which of the following actions might place the independence of the internal audit function in jeopardy?
- A. Coordinating and managing the risk management process.
- B. Having no active role or involvement in the risk management process.
- C. Auditing the risk management process for reasonableness.
- D. Participating with management in identifying and evaluating risks.
正解：A
解説：
According to the Institute of Internal Auditors (IIA) guidance, the independence and objectivity of the internal audit function are fundamental principles. Independence is compromised if the internal audit function takes on roles or responsibilities that are part of management's duties. Coordinating and managing the risk management process is a management responsibility. If internal auditors assume this role, it impairs their ability to remain independent and objective when auditing the effectiveness of the risk management process. References: IIA Standard 1112 - Chief Audit Executive Roles Beyond Internal Auditing
質問 # 215
Which of the following actions by management would reduce an employee's opportunity to commit fraud?
- A. Defining ethical behavior expectations in the company handbook.
- B. Establishing physical controls over company assets.
- C. Eliminating bonuses tied to sales or other performance goals.
- D. Identifying consequences, such as termination, for fraudulent activities.
正解：B
質問 # 216
The balanced scorecard approach differs from traditional performance measurement approaches because it adds which of the following measures?
1. Financial measures.
2. Internal business process measures.
3. Client satisfaction measures.
4. Innovation and learning measures.
- A. I only
- B. II, III, and IV only
- C. II and IV only
- D. III and IV only
正解：B
質問 # 217
Which of the following is the best problem-solving technique to use when analyzing performance and cost?
- A. Component analysis.
- B. Brainstorming.
- C. Attribute listing.
- D. Value analysis.
正解：D
質問 # 218
Which of the following is the primary engagement responsibility of an entry-level internal auditor?
- A. Analysis.
- B. Reporting
- C. Documentation.
- D. Leadership
正解：C
解説：
Primary Responsibilities: For entry-level internal auditors, the primary responsibilities focus on learning and supporting tasks. Documentation is a key responsibility as it involves recording the findings and work performed during an audit engagement. This helps in building a foundation for understanding audit processes and methodologies.
IIA's Global Internal Audit Competency Framework emphasizes documentation as a core skill for entry-level auditors.
Other Responsibilities:
Leadership: Typically a responsibility for more experienced auditors.
Analysis and Reporting: While entry-level auditors may assist with analysis and reporting, these tasks are generally more advanced and require a deeper understanding of audit processes.
質問 # 219
According to IIA guidance, which of the following actions might place the independence of the internal audit function in jeopardy?
- A. Coordinating and managing the risk management process.
- B. Having no active role or involvement in the risk management process.
- C. Auditing the risk management process for reasonableness.
- D. Participating with management in identifying and evaluating risks.
正解：A
質問 # 220
In which of the following situations would an internal control questionnaire best suit the internal auditor's purpose?
- A. The auditor wants to obtain information on whether adherence to approval matrices is actually taking place in different maintenance units.
- B. The auditor wants to receive mid-level management insight on how to improve hiring practices
- C. The auditor wants to assess whether different subsidiaries apply centrally established procurement rules in the same manner
- D. The auditor wants to gain assurance that inventory counts are conducted in accordance with established procedures.
正解：A
解説：
An internal control questionnaire (ICQ) is designed to gather detailed information about the operation of specific controls within an organization. It is particularly useful for understanding whether controls, such as adherence to approval matrices, are being followed consistently across different units. ICQs provide a structured way to collect this information from respondents, ensuring that all relevant aspects of the control environment are considered. This method is effective for assessing compliance with established procedures and identifying areas for improvement.
:
Institute of Internal Auditors (IIA), Practice Guide - Internal Control Questionnaire.
質問 # 221
Below is a flowchart detailing an organization's bank reconciliation process. Which of the following conclusions can be drawn from the flowchart?
- A. There is an appropriate segregation of duties in the treasury department during the bank reconciliation process.
- B. Bank statements should be obtained at a higher level, such as through the treasury supervisor.
- C. There is a large workload for the treasury accountant during the bank reconciliation process.
- D. There is a conflict in the segregation of duties between preparing bank reconciliations and posting payments to the accounting books.
正解：A
解説：
The flowchart indicates that different individuals are responsible for various stages of the bank reconciliation process. The Treasury Accountant posts payments and performs reconciliations, while the Senior Treasury Accountant obtains and uploads bank statements, and the Treasury Supervisor approves/reviews the reconciliations. This segregation of duties ensures that no single individual has control over all aspects of the financial transaction process, which helps in preventing errors and fraud.References:
* The Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards)
* "Auditing and Assurance Services" by Alvin A. Arens, Randal J. Elder, and Mark S. Beasley
質問 # 222
Which of the following would be included in an internal audit department's quality assurance and improvement program?
1. Ongoing internal assessments of the performance of the internal audit department.
2. Periodic internal reviews through self-assessments.
3. Assessments conducted by a qualified external reviewer at least once every five years.
- A. 1 and 2 only
- B. 1 only
- C. 1, 2, and 3
- D. 2 and 3 only
正解：C
解説：
Section: Volume D
質問 # 223
During an assurance engagement, an internal auditor noted that the time staff spent accessing customer information in large Excel spreadsheets could be reduced significantly through the use of macros. The auditor would like to train staff on how to use the macros. Which of the following is the most appropriate course of action for the internal auditor to take?
- A. The auditor may proceed with the improvement task without obtaining formal approval, because the task is voluntary and not time-intensive.
- B. The auditor must create a new, separate consulting engagement with the business process owner prior to performing the improvement task.
- C. The auditor must not perform the training, because any task to improve the business process could impact audit independence.
- D. The auditor should get permission to extend the current engagement, and with the process owner's approval, perform the improvement task.
正解：D
質問 # 224
An internal auditor determined that the organization's accounting system was designed to reject duplicate invoices if they were issued with identical invoice numbers. However, if an invoice number was changed by at least one digit, the system would accept the duplicate invoice as new. Which of the following would be the most appropriate criteria to refer to in the audit observation?
- A. Each invoice for goods or services acquired by the organization must be recorded only once in the accounting system.
- B. The accounting system is at the end of its lifetime and is no longer developed by the provider.
- C. Disbursements may be made inappropriately, and liabilities may be overstated.
- D. The accounting system lacks efficient controls for the identification of duplicate invoices.
正解：A
解説：
Comprehensive and Detailed Explanation From Exact Extract:
Audit observations are structured around the 4Cs: Condition, Criteria, Cause, and Consequence.
* Criteria = what "should be."
* Condition = what "is."
* Cause = why the deviation occurred.
* Consequence = effect or risk.
In this case, the correct criteria is that each invoice should be recorded only once in the accounting system (Option A). Options B and C describe condition and consequence, while Option D is irrelevant.
質問 # 225
An internal auditor and engagement client are deadlocked over the auditor's differing opinion with management on the adequacy of access controls for a major system. Which of the following strategies would be the most helpful in resolving this dispute?
- A. Ask the chief audit executive to mediate.
- B. Disclose the client's differing opinion in the final report.
- C. Escalate the issue to senior management for a decision.
- D. Conduct a joint brainstorming session with management.
正解：D
質問 # 226
An internal audit activity has to confirm the validity of the activities reported by a grantee that received a charitable contribution from the organization. Which of the following methods would best help meet this objective?
- A. Reconciling general ledger accounts used by management of the area under review for reflecting expenses on charitable contributions.
- B. Interviewing employees of the corporate affairs department, which is responsible for charitable activities.
- C. Verifying that the grantee's final report is in line with what was depicted in the initial budget request.
- D. Visiting the grantee to assess whether the execution of the project was in line with the defined grant scope.
正解：D
解説：
by a grantee that received a charitable contribution, the most effective method is to visit the grantee and directly assess whether the project execution aligns with the scope defined in the grant. This method provides firsthand evidence of the grantee's activities and ensures that the charitable contributions are used as intended.
Detailed Explanation:
IIA Standard 2310 - Identifying Information:
This standard requires that internal auditors gather sufficient, reliable, relevant, and useful information to achieve the engagement objectives. Visiting the grantee allows auditors to observe and verify the actual execution of the project, which provides the most direct and reliable evidence.
Field Visits:
Conducting a site visit enables auditors to see the project in action, interview relevant personnel, and compare actual activities to what was promised in the grant proposal. This method helps ensure that the grantee is fulfilling its obligations and that the organization's charitable funds are being used effectively.
Direct Evidence:
Direct observation of the grantee's activities provides the highest level of assurance regarding the validity of the reported activities. This aligns with IIA's emphasis on obtaining the best available evidence to support audit findings.
Why Not Other Options?
Option B (Verifying final report vs. initial budget): This only compares reports, which might not accurately reflect the actual activities conducted by the grantee.
Option C (Reconciling general ledger accounts): This focuses on financial records, which may not provide sufficient detail about the actual activities conducted.
Option D (Interviewing corporate affairs employees): While informative, this method only provides secondhand information and does not directly verify the grantee's activities.
Conclusion: Option A is correct because visiting the grantee provides the most reliable and direct evidence that the activities are in line with the grant's defined scope, ensuring the validity of the grantee's reported activities.
質問 # 227
A chief audit executive is preparing interview questions for the upcoming recruitment of a senior internal auditor. According to IIA guidance, which of the following attributes shows a candidate's ability to probe further when reviewing incidents that have the appearance of misbehavior?
- A. Flexibility.
- B. Integrity.
- C. Initiative.
- D. Curiosity.
正解：D
解説：
According to IIA guidance, curiosity is a key attribute that indicates a candidate's ability to probe further when reviewing incidents that have the appearance of misbehavior. Curiosity drives the auditor to ask deeper questions, seek out underlying causes, and thoroughly investigate anomalies. While integrity (Option A), flexibility (Option B), and initiative (Option C) are important qualities for an internal auditor, curiosity specifically relates to the propensity to investigate and uncover the truth behind incidents.
Reference:
IIA Standard 1200: Proficiency and Due Professional Care.
IIA Practice Guide on Competency Framework for Internal Auditing.
質問 # 228
An internal auditor was reviewing the procurement department's tender documentation for completeness He documented all discrepancies but the procurement manager disagreed with his findings Upon further review, the internal auditor noted that all discrepancies had been corrected in the tender database. Which of the following courses of action would have prevented this situation?
- A. The auditor should have ensured the preservation of audit evidence by taking screenshots or extracting tender documents
- B. The auditor should have instructed procurement workers that changes to the database during the course of the audit were strictly forbidden
- C. The internal auditor should have created a more thorough work program, which would address audit criteria and potential causes in more detail
- D. The auditor should have extracted a list of logs and identified any actions that were executed in the database during the audit
正解：A
解説：
To prevent the situation where discrepancies identified by the auditor are corrected after being noted, it is essential to preserve the audit evidence. Taking screenshots or extracting tender documents would provide a permanent record of the discrepancies, ensuring that any subsequent changes do not invalidate the auditor's findings. This practice is crucial for maintaining the integrity of the audit evidence and supporting the audit conclusions. Option B is related but not as direct as preserving primary evidence. Options C and D do not address the preservation of evidence effectively.References: The IIA's International Standards for the Professional Practice of Internal Auditing, Standard 2310 - Identifying Information.
質問 # 229
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