検証済みのIIA-CHAL-QISAテスト問題集と解答で正確な177問
IIA IIA-CHAL-QISAテストエンジンPDFで全問無料問題集
IIA IIA-CHAL-QISA 認定試験の出題範囲：
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質問 # 58
Which of the following is an example of a directive control?
- A. Exception reports
- B. Training programs,
- C. Supervisory review.
- D. Segregation of duties
正解：B
解説：
Directive controls are designed to encourage desired behavior or outcomes.
* Option A: Segregation of duties is a preventive control, not a directive control.
* Option B: Exception reports are detective controls.
* Option D: Supervisory review is also a preventive or detective control.
* Option C: Training programs are directive controls as they guide employees on the correct procedures and practices to follow.
質問 # 59
An internal auditor has discovered that duplicate payments were made to one vendor Management has recouped the duplicate payments as a corrective action Which of the following describes managements action in this case?
- A. A root cause-based action plan.
- B. A cause-based action plan.
- C. An effect-based action plan.
- D. A condition-based action plan
正解：C
解説：
Introduction:
When duplicate payments are identified and corrected, the management's response typically addresses the immediate impact or effect of the issue.
Types of Action Plans:
Condition-Based: Addresses the condition or the issue itself. Cause-Based: Focuses on the underlying cause of the issue.
Root Cause-Based: Delves deeper to identify and address the fundamental reason for the issue.
Effect-Based: Focuses on addressing the consequences or the effects of the issue.
質問 # 60
Which of the following best describes why an internal audit activity would consider sending written preliminary observations to the audit client?
- A. Written observations allow for more interpretation.
- B. Written and verbal observations are equally effective.
- C. Written observations limit premature agreement
- D. Written observations help the internal auditors express the significance.
正解：B
解説：
Audit workpapers are essential documents that provide evidence of the audit work performed and the conclusions reached.
* Option A: While review notes can be useful, they do not need to be retained if they do not add value to the audit evidence.
* Option B: Audit workpaper documentation policies are typically established by the internal audit department, not reviewed or approved by the audit committee.
* Option C: Management should not review the workpapers for accuracy as this could compromise the independence of the audit.
* Option D: Preparing workpapers helps auditors document their work thoroughly, facilitating learning and professional development.
質問 # 61
Which of the following statements best describes the difference between risk appetite and risk tolerance?
- A. Risk appetite refers to the degree of risk acceptance for a particular objective, while risk tolerance is one approach to risk management
- B. Risk appetite refers to an organization's general level of acceptance, while risk tolerance is a more specific and subordinate concept
- C. Risk appetite applies to specific objectives, while risk tolerance refers to an organization's general attitude toward risk.
- D. There is no significant difference between the two terms
正解：B
解説：
Definition of Risk Appetite: Risk appetite is the amount and type of risk an organization is willing to pursue or retain to achieve its objectives. It reflects the organization's overall approach to risk- taking and is typically articulated at the highest level of the organization.
Definition of Risk Tolerance: Risk tolerance refers to the acceptable variation relative to the achievement of specific objectives. It is more granular and specific than risk appetite, detailing the levels of risk that are acceptable within the parameters set by the organization's risk appetite.
質問 # 62
An internal auditor believes that the internal audit activity's independence is impaired Which of the following actions should the internal auditor take first?
- A. Decide on the extent of impact of the impairment
- B. Ascertain the best approach to disclose the impairment.
- C. Discuss the impairment with the audit manager.
- D. Report the impairment to senior management
正解：C
解説：
The board manages several key processes to ensure adequate governance within an organization, one of which is the development, approval, and execution of the strategic plan. This process is critical because it defines the organization's direction, goals, and the actions required to achieve these goals.
Strategic Planning: The board plays a pivotal role in setting the organization's strategic direction, which includes establishing long-term goals and defining the means to achieve them.
Performance Measurement: While the board may establish and measure performance objectives for the internal audit activity, this is part of a broader governance framework.
Risk Management: The board also develops strategies to mitigate risks, ensuring that the organization can achieve its objectives effectively.
質問 # 63
Which of the following is applicable to both a job order cost system and a process cost system'?
- A. Total manufacturing costs are determined at the end of each period.
- B. Costs are summarized in a production cost report for each department
- C. The unit cost can be calculated by dividing the total manufacturing costs for the period by the units produced during the period.
- D. Three manufacturing cost elements are tracked: direct materials, direct labor, and manufacturing overhead.
正解：D
解説：
Both job order cost systems and process cost systems track three manufacturing cost elements: direct materials, direct labor, and manufacturing overhead. These cost elements are essential in calculating the total production cost and determining the cost per unit.
* Direct Materials: The raw materials directly used in the production of goods.
* Direct Labor: The wages of workers who are directly involved in manufacturing the products.
* Manufacturing Overhead: Indirect costs associated with production, such as utilities, maintenance, and depreciation of equipment.
References:
* "Cost Accounting: A Managerial Emphasis," which details the tracking of manufacturing costs in different costing systems .
質問 # 64
According to IIA guidance, which of the following statements about analytical procedures is true?
- A. Analytical procedures compare information against expectations
- B. Analytical procedures provide internal auditors with explainable results.
- C. Analytical procedures are computer-assisted audit techniques
- D. Analytical procedures begin after the engagements planning phase.
正解：A
解説：
Analytical Procedures: These procedures involve evaluating financial information by studying plausible relationships among both financial and non-financial data. They help auditors form expectations about account balances or other financial data and then compare actual results to these expectations.
Purpose: To identify any unusual or unexpected results that might indicate potential misstatements.
IIA Guidance on Analytical Procedures:
Comparison Against Expectations: This is the core aspect of analytical procedures. Auditors develop expectations based on their knowledge of the business, industry trends, historical data, and other relevant factors.
Engagement Phases: Analytical procedures can be applied in various phases of an audit, not just after the planning phase.
質問 # 65
Which of the following internal audit activities is performed in the design evaluation phase?
- A. The internal auditor checks a process for completeness.
- B. The internal auditor reviews prior audits and workpapers
- C. The internal auditor communicates the audit results to management
- D. The internal auditor identifies the controls over segregation of duties.
正解：D
解説：
To determine which internal audit activity is performed in the design evaluation phase, it's essential to understand what each phase in the audit process entails. The design evaluation phase involves assessing whether the design of controls is adequate to mitigate risks to acceptable levels.
質問 # 66
Which action would MOST likely impair internal audit objectivity?
- A. Approving management's risk responses.
- B. Providing advice regarding control design.
- C. Reviewing a process before implementation.
- D. Facilitating risk workshops.
正解：A
解説：
Approving risk responses is a management responsibility. Internal audit may advise but should not make management decisions.
質問 # 67
An organization's health-care insurance costs have been rising approximately 10 percent per year for several years Which of the following analytical review procedures would best evaluate the reasonableness of the increase in health-care costs?
- A. Obtain a bid from another health-care administrator to provide the same administrative services as the current health-care administrator.
- B. Review all claims and compare with appropriate procedures to ensure that overpayments have not occurred
- C. Develop a comparison of the costs incurred with similar costs incurred by other organizations
- D. Obtain the government index of health-care costs for the comparable period of time and compare the rate of increase with that of the cost per employee incurred by the organization.
正解：D
解説：
Analytical review procedures involve evaluating financial information by studying plausible relationships among financial and non-financial data.
* Government Index Comparison: Comparing the organization's increase in health-care costs with a relevant government index provides a benchmark to assess whether the cost increases are in line with broader economic trends.
* Claims Review: While reviewing all claims could help identify specific overpayments, it is more labor-intensive and less effective for evaluating overall reasonableness.
* Competitive Bids: Obtaining bids from other health-care administrators might control future costs but does not evaluate the reasonableness of past cost increases.
* Industry Comparison: Comparing costs with those incurred by similar organizations could be useful but might not provide a standardized measure like a government index.
References:
* "Auditing and Assurance Services: An Integrated Approach," which details the use of analytical procedures in evaluating financial data.
質問 # 68
Which of the following recognized competitive strategies focuses on gaining efficiencies?
- A. Innovation
- B. Cost leadership.
- C. Differentiation
- D. Focus
正解：B
解説：
Competitive Strategies: Recognized competitive strategies include cost leadership, differentiation, focus, and innovation. Each strategy emphasizes different aspects of competitive advantage.
Cost Leadership Strategy:
* Efficiency Focus: Cost leadership focuses on gaining efficiencies and reducing costs to offer products or services at a lower price than competitors. This strategy aims to achieve the lowest operational costs and prices in the industry.
* Economies of Scale: It involves optimizing production processes, achieving economies of scale, and minimizing expenses to maintain competitive pricing.
Comparison with Other Strategies:
* Focus Strategy: Concentrates on serving a particular market niche with specialized products or services.
* Innovation Strategy: Emphasizes creating unique products or services through innovation and technological advancement.
* Differentiation Strategy: Focuses on offering unique and superior products or services that stand out from competitors.
IIA Guidance and References:
* Cost leadership as a competitive strategy centers on achieving cost efficiencies to gain a competitive edge in pricing, making it a strategic choice for organizations looking to compete on price rather than product differentiation.
質問 # 69
The internal audit activity is currently working on several engagements, including a consulting engagement on the management process in the human resources department. Which of the following actions should the chief audit executive take to most efficiently and effectively ensure the quality of the engagement?
- A. Require internal auditors to follow a standardized work program.
- B. Assign an experienced manager to monitor the whole engagement process.
- C. Personally supervise the engagement
- D. Employ fieldwork peer review to enhance the work quality.
正解：D
解説：
Ensuring Quality: To ensure the quality of the consulting engagement in the human resources department, the chief audit executive (CAE) can implement a fieldwork peer review process. This involves having experienced auditors review the work of their colleagues to ensure adherence to audit standards and procedures.
Efficiency and Effectiveness:
* Peer Review: This method helps identify any issues or improvements needed in real-time, enhancing both the efficiency and effectiveness of the audit process.
* Standardized Work Programs: While standardized work programs (option C) provide consistency, peer review adds a layer of quality assurance.
* Supervision: Personal supervision by the CAE (option D) is not practical for ensuring the quality of all engagements.
質問 # 70
According to IIA guidance, which of the following would be the best first step to manage risk when a third party is overseeing the organization's network and data'?
- A. Creating a standing cybersecurity committee to identify and manage risks related to data security.
- B. Creating a comprehensive reporting system for vendors to demonstrate their ongoing due diligence in network operations.
- C. Drafting a strong contract that requires regular vendor control reports and a right-to-audit clause.
- D. Applying administrative privileges to ensure right-to-access controls are appropriate.
正解：C
解説：
Managing Third-Party Risk: When a third party oversees the organization's network and data, the primary concern is to manage and mitigate risks associated with outsourcing critical functions.
Strong Contract Provisions: Drafting a strong contract that includes specific provisions such as regular vendor control reports and a right-to-audit clause is essential. These provisions ensure that the organization maintains oversight and control over the third party's activities.
IIA Standards: Standard 2201 Planning Considerations requires that internal auditors consider the organization's objectives and the means by which they are achieved, including the role of third parties.
Contract Management:
Control Reports: Regular control reports from the vendor provide insights into their performance and compliance with agreed-upon standards.
Right-to-Audit Clause: This clause allows the organization to periodically audit the third party to ensure compliance with contractual obligations and to assess the effectiveness of their control environment.
質問 # 71
Internal auditors map a process by documenting the steps in the process, which provides a framework for understanding Which of the following is a reason to use narrative memoranda?
- A. To identify individuals who perform key roles
- B. To document which outputs support other activities.
- C. To explain a simple process.
- D. To create a detailed risk assessment
正解：C
解説：
Step by Step Comprehensive Detailed Explanation with References:
* Introduction:
* Internal auditors use process mapping to document and understand the steps involved in a process.
* Purpose of Narrative Memoranda:
* Narrative memoranda are written descriptions that outline the steps of a process, often used when the process is straightforward.
* Options Analysis:
* Option A: Detailed risk assessment is usually more comprehensive and may require flowcharts or other detailed diagrams.
* Option B: Identifying individuals who perform key roles typically requires organization charts or responsibility matrices.
* Option C: Narrative memoranda are best suited for explaining simple processes in a clear and concise manner.
* Option D: Documenting outputs that support other activities might require more detailed mapping techniques.
* Conclusion:
* Narrative memoranda are effective for explaining simple processes, providing a straightforward and understandable framework.
質問 # 72
Which of the following must be in existence as a precondition to developing an effective system of internal controls?
- A. A risk assessment process.
- B. An information and communication process
- C. A monitoring process
- D. A strategic objective-setting process.
正解：A
解説：
Risk Assessment Process: A risk assessment process is essential for identifying, analyzing, and managing risks that could prevent the achievement of objectives. It is a critical component in developing an effective system of internal controls.
Importance: Without a risk assessment, organizations cannot effectively design controls that address relevant risks.
COSO Framework: The Committee of Sponsoring Organizations (COSO) Internal Control Framework outlines risk assessment as a fundamental part of internal control systems.
Components: The framework includes risk assessment, control activities, information and communication, monitoring activities, and the control environment.
質問 # 73
Which of the following is the BEST example of a preventive IT control?
- A. Security incident investigation.
- B. Log monitoring.
- C. Multi-factor authentication.
- D. Exception reporting.
正解：C
解説：
Multi-factor authentication prevents unauthorized access before it occurs, making it a preventive control.
質問 # 74
Which of the following statements is true regarding the management-by-objectives method?
- A. Management by objectives helps organizations to keep employees motivated.
- B. Management by objectives is most helpful in mechanistic organizations with rigidly defined tasks.
- C. Management by objectives is most helpful in organizations that have rapid changes
- D. Management by objectives helps organizations to distinguish clearly strategic goals from operational goals
正解：A
解説：
Definition of Management by Objectives (MBO): Management by Objectives is a performance management approach where managers and employees work together to identify, plan, organize, and communicate objectives. This method involves setting clear, measurable goals with defined timelines.
Key Benefits:
* Employee Motivation: MBO aligns individual goals with organizational objectives, fostering a sense of ownership and engagement among employees. By participating in goal-setting, employees are more motivated to achieve these objectives, as they see a direct link between their efforts and organizational success.
* Performance Measurement: Clear objectives allow for effective performance measurement and provide a basis for performance appraisals and feedback.
Comparison with Other Options:
* Rapid Changes: Option A is incorrect because MBO is not necessarily best suited for environments with rapid changes, as it relies on predefined objectives that may quickly become outdated.
* Mechanistic Organizations: Option B is incorrect because MBO is more effective in flexible, dynamic organizations rather than rigid, mechanistic ones.
* Strategic vs. Operational Goals: Option D is incorrect because MBO does not inherently distinguish between strategic and operational goals; it focuses on achieving specific measurable objectives.
References:
* MBO helps in increasing employee motivation by involving them in the goal-setting process and aligning their objectives with the organization's goals, which enhances engagement and performance.
質問 # 75
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