IIA-IAP問題集、IIA実際の試験問題

質問 1

According to The IIA's Code of Ethics, which of the following best illustrates the principle of confidentiality?

A. The auditor declined to lead an audit of a department in which his nephew is the manager.

B. The auditor declined to delegate critical audit lead responsibilities to a new auditor.

C. The auditor refused to use information learned during an audit to diversify his financial portfolio.

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 2

The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?

A. The information may be needed if a disagreement about the content arises

B. The Standards require that the internal auditor document exit meetings

C. The results of the discussion form part of the internal auditor's performance review

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 3

During engagement planning, which of the following sources would provide the internal auditor with relevant information to obtain an understanding of the process under review?

A. Final report from an external financial audit of the process under review, which includes the status of management's corrective action plans

B. The internal audit activity's annual audit plan and discussions that led to its development

C. Mission, strategic objectives, and key performance indicators of the process under review, based on documented plans, policies, procedures, and discussions with management

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 4

An internal auditor was gathering information regarding the receiving process and decided that a narrative memorandum was the best way to document the process. Which of the following explanations best supports the auditor's decision?

A. The department has comprehensive manuals

B. The process is simple and does not need a visual depiction

C. The audit engagement is not considering efficiency

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 5

Which of the following would be the best indicator that the organization's risk management processes are operating effectively?

A. Management established policies and procedures that state risk will be considered.

B. Management openly discusses both risks and opportunities facing the organization.

C. The organization implemented formal operational risk management processes.

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 6

Management requested that the chief audit executive (CAE) include an audit of the organization's health and safety program in next year's annual audit plan. However, the internal audit activity has no expertise in this area. Which of the following would be the most appropriate actions for the CAE?

A. With management's agreement, amend the audit scope so that specialized expertise is not needed.

B. Work with an internal subject matter expert to complete the audit.

C. Accept the request, provided management has conducted a thorough risk assessment prior to the engagement to help guide the audit.

正解: B

解説: (PassTest メンバーにのみ表示されます)

IIA Internal Audit Practitioner - IIA-IAP 模擬練習