初心者向けのIIA-CIA-Part2試験 [2024] 問題集でIIAのPDF問題
IIA-CIA-Part2プレミアム試験エンジンPDFをダウンロード
質問 # 178
During a systems development audit, software developers indicated that all programs were moved from the development environment to the production environment and then tested in the production environment. What should the auditor recommend?
I. Implement a test environment to ensure that testing is not performed in the production environment.
II. Require developers to move modified programs from the development environment to the test environment and from the test environment to the production environment.
III. Eliminate access by developers to the production environment.
- A. I and III only
- B. I only
- C. I and II only
- D. III only
正解：A
解説：
Section: Volume B
質問 # 179
Acceding to IIA guidance, when of the Mowing is an assurance service commonly performed by the internal audit activity?
- A. Proposing fine item recommendation lot the annual financial budget of the accounting department
- B. Making recommendations regarding financial approval authority limits for the operations department
- C. Generating expense report metrics for employees in the finance department
- D. Validating whether employees are following established policies and procedures in the procurement department
正解：D
解説：
According to IIA guidance, a common assurance service performed by the internal audit activity is validating whether employees are following established policies and procedures in various departments, such as procurement. Assurance services involve assessing evidence and providing conclusions regarding the effectiveness of governance, risk management, and control processes. Ensuring compliance with established policies and procedures is a fundamental assurance activity that helps organizations maintain control and mitigate risks.
References:
* The Institute of Internal Auditors (IIA) Standard 2130 - Control: "The internal audit activity must assist the organization in maintaining effective controls by evaluating their effectiveness and efficiency and by promoting continuous improvement."
* IIA Practice Guide on "Assurance Engagements"
質問 # 180
Which of the following would be most likely found in an internal audit procedures manual?
- A. The extent of the auditor's authority to collect data from management.
- B. An explanation of the resources needed for each engagement.
- C. A summary of the strategic plan of the area under review.
- D. Appropriate response options for when findings are disputed by management.
正解：A
解説：
An internal audit procedures manual typically includes detailed information on the methodologies, tools, and techniques used during audits. It also outlines the protocols and guidelines for auditors to follow, including their authority and the scope of their work. Clearly defining the extent of the auditor's authority to collect data from management ensures that auditors understand their rights and limitations, which is essential for carrying out effective and efficient audits.References:
* The Institute of Internal Auditors (IIA), Practice Guide on Developing the Internal Audit Manual
* "Internal Auditing: Assurance and Advisory Services" by Urton L. Anderson, Michael J. Head, Sridhar Ramamoorti, Chris A. Bailey, and David A. Sarens
質問 # 181
If observed during fieldwork by an internal auditor, which of the following activities is least important to communicate formally to the chief audit executive?
- A. Acts that favor one party to the detriment of another.
- B. Acts that damage or have an adverse effect on the environment.
- C. Acts that conceal inappropriate activities in the organization.
- D. Acts that may endanger the health or safety of individuals.
正解：A
質問 # 182
A film company determined that income level impacts the number of films that people watch per month, as shown by the graph below:
The graph indicates that:
- A. A richer person always sees more films than a poorer person.
- B. A 20 percent pay increase is likely to increase film viewing by a constant amount regardless of income level.
- C. A 20 percent pay increase is more likely to increase film viewing at lower income levels than at higher income levels.
- D. The number of films seen per month is a linear function of income level.
正解：C
質問 # 183
A retail sales company has discontinued a product that normally sold for $100. During the first month of a sale of the product, a 20 percent discount was given. Later that sale price was reduced by an additional 40 percent.
What was the overall discount from the original selling price?
- A. 52 percent.
- B. 60 percent.
- C. 30 percent.
- D. 48 percent.
正解：A
解説：
Section: Volume B
質問 # 184
Which of the following factors could interfere with effective problem solving by an internal auditor?
I. Reacting to previous experiences with clients.
II. Focusing only on the most likely cause.
III. Correcting the symptoms of problems.
- A. I only
- B. I and II only
- C. I, II, and III
- D. III only
正解：C
解説：
Section: Volume B
質問 # 185
Which of the following describes the primary objective of an internal audit engagement supervisor?
- A. Provide engagement progress updates to management of the area under review
- B. Ensure timely completion of the engagement
- C. Assure risks and controls are identified and assessed
- D. Uphold the quality of the internal audit actively
正解：C
質問 # 186
According to IIA guidance, when would an interim report typically be produced?
- A. During lengthy audit engagements involving several organizational units.
- B. Following each workshop conducted during a consulting engagement.
- C. During a standard audit engagement when management wants to address an issue before the final report is drafted.
- D. Following management's update tor actions taken on outstanding recommendations.
正解：A
質問 # 187
An internal auditor notices that a division has recorded uncharacteristically high sales and gross margins for the past three months and now suspects the division is reporting fictitious sales. Which course of action should the auditor follow to determine whether fraud has occurred?
- A. Send accounts receivable balance confirmations to customers.
- B. Estimate the sales and cost of goods sold for the three-month period by using regression analysis.
- C. Compare the division's sales and gross margins to those of the prior three-month period.
- D. Trace a sample of shipping documents to related sales invoices to verify proper billing.
正解：A
解説：
Section: Volume C
質問 # 188
According to the International Professional Practices Framework, which of the following statements is correct regarding the communication of audit results?
I.Summary reports may be issued separately from or in conjunction with the final report.
II.
Interim reports may be written or oral.
III.
Detailed reports should always be issued to the audit committee.
IV.
Interim reports should be used to communicate information which requires immediate attention.
- A. I, II, III, and IV.
- B. II and IV only.
- C. I and III only.
- D. I, II, and IV only.
正解：D
質問 # 189
A company has recently incurred significant cost overruns on one of its construction projects. Management suspects that these overruns were caused by the contractor improperly accounting for costs related to contract change orders. Which of the following procedures would be appropriate for testing this suspicion?
I.Verify that the contractor has not charged change orders with costs that have already been billed to the original contract.
II.
Determine if the contractor has billed for original contract work that was canceled as a result of change orders.
III.
- A. I only.
- B. I and II only.
- C. I and III only.
Verify that the change orders were properly approved by management. - D. III only.
正解：B
質問 # 190
According to the Standards, which of the following is applicable to the internal audit activity's quality assurance and improvement program?
- A. An external assessment should be obtained every three years.
- B. The review of assurance services should be the primary focus.
- C. All aspects of the internal audit activity should be evaluated.
- D. Periodic monitoring of the internal audit activity should be done.
正解：C
解説：
Section: Volume D
質問 # 191
A performance audit engagement typically involves:
- A. Evaluation of organizational and departmental structures, including assessments of process flows.
- B. Appraisal of the environment and comparison against established criteria.
- C. Tests of compliance with policies, procedures, laws, and regulations.
- D. Review of financial statement information, including the appropriateness of various accounting treatments.
正解：B
質問 # 192
A chief audit executive (CAE) a developing a work program for an upcoming engagement that will review an organization's small contracting services. When of the following would the CAT need to consider most when developing the work program?
- A. The contracting department's staffing changes within the last year
- B. The certifications held by the internal auditors assigned to the engagement
- C. The organization's recent changes to how it processes payments
- D. The internal audit activity's increase n budget and staffing for the year
正解：C
質問 # 193
An internal auditor determines that certain information from the engagement results is not appropriate for disclosure to all report recipients because it is privileged. In this situation, which of the following actions would be most appropriate?
- A. Distribute the information in a confidential report to the board only
- B. Disclose the information in a separate report.
- C. Exclude the results from the report and verbally report the conditions to senior management and the board.
- D. Distribute the reports through the use of blind copies.
正解：B
質問 # 194
Which of the following evaluation criteria would be the most useful to help the chief audit executive determine whether an external service provider possesses the knowledge, skills, and other competencies needed to perform a review?
- A. The relationship the service provider may have had with the organization or the activities being reviewed.
- B. The service provider's experience in the type of work being considered.
- C. The financial interest the service provider may have in the organization.
- D. Compensation or other incentives that may be applicable to the service provider.
正解：B
質問 # 195
......
IIA-CIA-Part2 試験は、内部監査に関連する広範なトピックをカバーする包括的なテストです。試験で取り上げられる主要な領域には、リスク評価、内部統制、詐欺、ガバナンス、倫理などがあります。試験は、候補者が現実世界の状況で知識とスキルを適用する能力をテストするよう構成されており、内部監査の成功に不可欠です。
IIA-CIA-Part2試験に受験資格を得るためには、候補者はIIAが設定した教育的および専門的要件を満たし、IIA-CIA-Part1試験に合格する必要があります。試験は100問の多肢選択問題から構成され、コンピュータベースのテストシステムを通じて実施されます。候補者は4時間以内に試験を完了する必要があり、合格スコアは600以上でなければ認定を受けることができません。 IIA-CIA-Part2試験は、内部監査の原則と実践に深い理解を持つことが必要な、厳格な試験です。ただし、この認定を取得することで、内部監査の分野でのキャリアアップや専門的な成長の多くの機会を得ることができます。
あなたを合格させるIIA試験にはIIA-CIA-Part2試験問題集：https://www.passtest.jp/IIA/IIA-CIA-Part2-shiken.html
検証済みIIA-CIA-Part2豪華お試しセットリアル試験問題集PDF：https://drive.google.com/open?id=157LBX40CB9bJs_Rl0Yty4apSteP_ykfg