IIA-CIA-Part2問題集、IIA実際の試験問題

質問 1

Which of the following best describes the engagement objective in a banking compliance audit?

A. Assessing whether the business continuity plans implement regulatory requirements

B. Assessing the cost-efficiency of business continuity plans

C. Assessing the operating effectiveness of the business continuity plans

D. Assessing whether the business continuity plans implement best practice recommendations

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 2

Senior management is challenging regulatory fines that were assessed to the organization due to questionable business practices. Their actions and the fines could have an adverse effect on the organization ' s ability to continue business. How would the chief audit executive respond?

A. Assess the level of financial risks that may affect the organization ' s stability.

B. Inform the regulatory agency about senior management ' s action and seek guidance.

C. Assume responsibility for quantifying and minimizing the residual risks to the organization.

D. Proceed with a consulting engagement to benchmark similar organizations ' business practices in the region.

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 3

The final engagement communication contains the following observation:
The internal auditor discovered that three of the 10 contracts reviewed failed to meet the organization ' s competitive bidding requirements Management explained that senior management deemed these purchases to be critical and awarded them as sole-source. " Which of the following components is missing in the documentation of the observation?

A. Effect

B. Criteria.

C. Condition

D. Cause

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 4

According to the Standards, which of the following is true regarding the auditor ' s inclusion of management ' s satisfactory performance in the final audit report?

A. There are no standards to address the inclusion of satisfactory performance.

B. Satisfactory performance should only be acknowledged with the advice of corporate counsel.

C. Auditors must include satisfactory performance with the approval of the board.

D. Acknowledgement of satisfactory performance is encouraged but not required.

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 5

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

A. A risk where likelihood and impact are high

B. A risk where inherent risk exceeds its residual risk

C. A risk where residual risk exceeds the tolerance level

D. A risk where inherent risk exceeds the tolerance level

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 6

The internal audit activity (IAA) wants to measure its performance related to the quality of audit recommendations. Which of the following client survey questions would best help the IAA meet this objective?

A. Were audit findings relevant and useful to management?

B. Does the IAA work with a high degree of professionalism and objectivity?

C. Were the findings reported in a timely manner?

D. Does the audit report format present issues clearly and concisely?

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 7

Which of the following attribute sampling methods would be most appropriate to use to measure the total misstatement posted to an accounts payable ledger?

A. Classical variable sampling

B. Discovery sampling

C. Probability to proportional size sampling

D. Stop-or-go sampling

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 8

A bicycle manufacturer incurs a combination of fixed and variable costs with the production of each bicycle.
Which of the following statements is true regarding these costs?

A. The fixed cost per unit will vary directly based on the number of bicycles produced during the production cycle.

B. The total variable cost will vary proportionally and inversely with the number of bicycles produced during a production run.

C. if the number of bicycles produced is increased by 30 percent, the fixed cost per unit will decline.

D. if the number of bicycles produced is increased by 15 percent, the variable cost per unit will increase proportionally

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 9

An internal auditor notes that employees continue to violate segregation-of-duty controls in several areas of the finance department, despite previous audit recommendations. Which of the following recommendations is the most appropriate to address this concern?

A. Recommend appropriate awareness training for all finance department staff.

B. Recommend rotating finance staff in this area.

C. Recommend additional segregation-of-duty reviews.

D. Recommend that management address these concerns immediately.

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 10

Prior to performing testing an internal auditor has determined that a primary process control failed due to design weakness. Which of the following actions should the auditor perform next?

A. Conclude that the process control environment is weak, issue a finding on this conclusion and report this finding to management of the business area

B. Confer with a second internal auditor to determine whether the control failure is legitimate issue a finding on this conclusion and report this finding to management of the business area

C. Test the control anyway to determine the likelihood that the control was not performed property, and discuss this matter with management of the business area to determine which corrective action is needed

D. Determine whether there are any compensating controls in place to reduce the nsk to an acceptable level, and discuss this matter with management of the business area to determine which corrective action is needed

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 11

An organization ' s finance manager plans to implement a state-of-the-art management system to better manage the organization ' s receivables. The finance manager consulted the chief audit executive (CAE) and asked for her assistance in determining whether the organization is able to accommodate this system. How would the CAE proceed to determine the objectives of this engagement

A. Review previous audit reports from the area and develop engagement objectives to address the area ' s key risks and controls

B. Request that the board disclose its concerns over governance for inclusion in the engagement

C. Ask the CEO to determine the scope and objectives of the engagement

D. Discuss the concerns with the finance manager and work together to agree on the engagement objectives

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 12

The head of customer service asked the chief audit executive (CAE) whether internal auditors could assist her staff with conducting a risk self-assessment in the customer service department The CAE promised to meet with customer service managers analyze relevant business processes and come up with a proposal Who is most likely to be the final approver of the engagement objectives and scope?

A. Senior management of the organization

B. The board of directors

C. The head of customer service

D. The chief audit executive

正解: D

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