IIA-CIA-Part2問題集、IIA実際の試験問題

質問 1

Which of the following activities would an internal auditor perform as a consulting engagement for an organization?

A. Communicating with senior management to better understand how new purchasing controls will minimize payment processing time

B. Advising new internal auditors working for the organization on how to develop strategies on planning audits for the upcoming fiscal year

C. Briefing the organization ' s department managers on how to implement risk management processes into their daily operations.

D. Assessing whether the organization ' s corporate social responsibility program is meeting its yearly goals to reduce carbon emissions.

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 2

During follow-up. the internal auditor discovered that operational management did not implement effective actions to address a significant control breach If the issue is left unresolved it may result in regulatory sanctions and damage the organization ' s reputation What is the most appropriate next step for the chief audit executive to lake?

A. Implement the recommended control to address the exposure

B. Ask the regulatory agency to persuade management to address the issue

C. Report the matter to the board

D. Discuss the matter with senior management

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 3

Operational management In the IT department has developed key performance indicator reports, which are reviewed in detail during monthly staff meetings. This activity is designed to prevent which of the following conditions?

A. Knowledge/skills gap.

B. Monitoring gap.

C. Accountability reward failure

D. Communication failure

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 4

An internal auditor wants to determine whether employees are complying with the information security policy, which prohibits leaving sensitive information on employee desks overnight. The auditor checked a sample of 90 desks and found eight that contained sensitive information. How should this observation be reported, if the organization tolerates 4 percent noncompliance?

A. The matter does not need to be reported, because the noncompliant findings fall within the acceptable tolerance limit.

B. The incidents of noncompliance fall outside the acceptable tolerance limit and require immediate corrective action, as opposed to reporting.

C. The incidents of noncompliance exceed the tolerance level and should be included in the final engagement report.

D. The deviations are within the acceptable tolerance limit, so the matter only needs to be reported to the information security manager.

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 5

The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the Internal auditor was assigned to an assurance engagement?

A. The assigned internal auditor must not assume management responsibilities while performing the engagement.

B. The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.

C. The assigned internal auditor must maintain objectivity while performing the engagement

D. The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 6

Applying ISO 31000; which of the following is part of the external context for risk management?

A. Risk treatment method based on risk evaluation.

B. The regulatory and competitive environment.

C. The method of determining the risk level

D. Organizational culture, objectives, and processes.

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 7

The internal auditors available to perform the engagement do not have sufficient skills related to the area under review. Which of the following iss an appropriate action for the chief audit executive to take?

A. Cosource the performance of the engagement using personnel in the area that will be reviewed to supplement the knowledge of the staff and complete the engagement

B. Limit the objectives and scope of the engagement to align them with the skills available among the current staff.

C. Supplement the internal auditors assigned to the engagement by bringing onto the engagement team a consultant who is independent of the area under review and has the missing expertise

D. Continue the engagement with the available staff, providing more hands-on supervision than usual

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 8

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. The accounting system lacks efficient controls for the identification of duplicate invoices.

B. Each invoice for goods or services acquired by the organization must be recorded only once in the accounting system.

C. The accounting system is at the end of its lifetime and is no longer developed by the provider.

D. Disbursements may be made inappropriately, and liabilities may be overstated.

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 9

An internal auditor submitted a report containing recommendations for management to enhance internal controls related to investments. To follow up, which of the following is the most appropriate action for the internal auditor to take?

A. Follow up during the next scheduled audit.

B. Seek a management assurance declaration.

C. Conduct appropriate testing to verify management responses.

D. Observe corrective measures.

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 10

Which of the following is a detective control for managing the risk of fraud?

A. Contractor non-disclosure agreements.

B. Receipts for employee expenses.

C. Awareness of prior incidents of fraud.

D. Verification of currency exchange rates.

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 11

An internal auditor plans to conduct a walk-through to evaluate the control design of a process. Which of the following techniques is the auditor most likely to use?

A. Observation and inspection.

B. Inquiry and reperformance.

C. Inquiry and observation.

D. Inspection and reperformance.

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 12

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. Quality assessments focus on the internal audit activity's structure, relationships with stakeholders, compliance with the Standards, and internal audit staff proficiency.

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. Internal auditors completing internal assessments must demonstrate certification to perform quality assessments

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 13

Which of the following would most likely cause an internal auditor to consider adding fraud work steps to the audit program?

A. Improper segregation of duties.

B. An employee ' s reported concerns.

C. Incentives and bonus programs.

D. Lack of an ethics policy.

正解: A

解説: (PassTest メンバーにのみ表示されます)

IIA Internal Audit Engagement - IIA-CIA-Part2 模擬練習