リアル試験問題IIA-CIA-Part2問題集試験問題はここにある [2024年08月]
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質問 # 52
After issuance of the engagement final communication for an audit of an organization's accounts payable function, which of the following should be sent satisfaction surveys?
I. Manager of disbursements.
II. Controller.
III. Chief operating officer.
IV.
Audit committee members.
- A. I and II only
- B. I only
- C. II and III only
- D. II, III, and IV only
正解：A
質問 # 53
During an audit of a major contract, an auditor finds that actual hours and dollars billed are consistently at or near budgeted amounts. This condition is a red flag for which of the following procurement fraud schemes?
- A. Cost mischarging.
- B. Defective pricing.
- C. Bid rotation.
- D. Fictitious vendor.
正解：A
質問 # 54
After completing a fraud investigation but before publishing a formal written report, the chief audit executive should submit a draft of the final report to the organization's:
- A. Legal counsel.
- B. External auditor.
- C. Audit committee chairperson.
- D. Chief executive officer.
正解：A
質問 # 55
Which of the following is not likely to be included as an audit step when assessing vendor performance policies?
- A. Determine whether only authorized items were received from vendors.
- B. Determine whether the balances owed to vendors are correct.
- C. Determine whether the quality of the goods purchased from the vendors has been satisfactory.
- D. Determine whether agreed-upon lot sizes were sent by vendors.
正解：B
質問 # 56
An audit of customer accounts receivable found that outstanding receivables as a percentage of revenue had increased significantly during the past two years. The increase was attributed to the extension of credit, at the urging of the marketing department, to a number of companies that were not creditworthy. Which of the following would be least useful in monitoring the disposition of this finding?
- A. Information from the credit and marketing personnel assigned the responsibility for reevaluating credit policies.
- B. Updates from the information technology division regarding implementation of a new accounts receivable system.
- C. Responses from the manager of accounts receivable regarding collection of outstanding receivables.
- D. Periodic updates from the controller regarding the status of corrective actions.
正解：B
質問 # 57
An organization has recently incurred significant cost overruns on one of its construction projects. Management suspects that these overruns were caused by the contractor improperly charging for costs related to contract change orders. Which of the following procedures are appropriate for testing this suspicion?
1. Determine if the contractor has received proper approval of change orders from management.
2. Determine if the contractor has billed for original contract work cancelled by the change orders.
3. Determine if the contractor has charged change orders with costs already billed to the original contract.
4. Determine if the contractor has been paid for change orders that have not yet been completed.
- A. 3 and 4 only
- B. 1 and 3 only
- C. 2 and 3 only
- D. 1 and 2 only
正解：C
解説：
Section: Volume C
質問 # 58
Which of the following situations justifies the release of an interim report to management and the board?
- The internal auditor is convinced that the audit observations require immediate attention. - The internal auditor would like to communicate a change in engagement scope for the activity under review. - The internal auditor notes that the engagement may extend over a longer time period. - The audit supervisor believes that issuing interim reports eases supervisory review and controls over working papers.
- A. 1, 2, and 3 only.
- B. 2 and 3 only.
- C. 1 and 3 only.
- D. 2, 3, and 4 only.
正解：A
質問 # 59
Which of the following behaviors could represent a significant ethical risk if exhibited by an organization's board?
1.Intervening during an audit involving ethical wrongdoing.
2.Discussing periodic reports of ethical breaches.
3.Authorizing an investigation of an unsafe product.
4.Negotiating a settlement of an employee claim for personal damages.
- A. 2 and 3
- B. 3 and 4
- C. 1 and 2
- D. 1 and 4
正解：D
質問 # 60
Which of the following is most appropriate when conducting an interview during the course of a fraud investigation?
- A. Assume that the interviewee is guilty.
- B. Explain the detailed purpose to the interviewee.
- C. Schedule the interview well in advance.
- D. Have a witness present during the interview.
正解：D
解説：
Section: Volume C
Explanation
質問 # 61
Which of the following processes real-transaction data through auditor-developed test programs?
- A. Generalized audit software.
- B. Tracing.
- C. Parallel simulation.
- D. Mapping.
正解：C
解説：
Section: Volume A
質問 # 62
An internal audit intends to create a risk and control matrix to better understand the organization's complex manufacturing process. With which of the following approaches would the auditor most likely start?
- A. Analyze the costs and benefits of key controls
- B. Conduct a walk-through of all related activates
- C. Evaluate the design adequacy of known controls
- D. Assess management responses to key risk exposures
正解：B
質問 # 63
While reviewing the draft report of an audit engagement, the chief audit executive (CAE) is not in agreement with management's acceptance of the potential risk exposure resulting from an observed key control weakness. Which of the following actions by the CAE would be appropriate for addressing this concern?
Meet with the auditor-in-charge.
Discuss with senior management.
Monitor the result of the accepted risk.
Report the matter to the board.
- A. 1, 2, and 3 only
- B. 1, 3, and 4 only
- C. 1, 2, and 4 only
- D. 2, 3, and 4 only
正解：C
質問 # 64
A large retail organization, which sells most of its products online, experiences a computer hacking incident. The chief IT officer immediately investigates the incident and concludes that the attempt was not successful. The chief audit executive (CAE) learns of the attack in a casual conversation with an IT auditor. Which of the following actions should the CAE take?
1. Meet with the chief IT officer to discuss the report and control improvements that will be implemented as a result of the security breach, if any.
2. Immediately inform the chair of the audit committee of the security breach, because thus far only the chief IT officer is aware of the incident.
3. Meet with the IT auditor to develop an appropriate audit program to review the organization's Internet-based sales process and key controls.
4. Include the incident in the next quarterly report to the audit committee.
- A. 1 and 2
- B. 2 and 4
- C. 3 and 4
- D. 1 and 3
正解：A
質問 # 65
Which of the following is a preventive control strategy against fraud?
- A. Performing background checks on employees.
- B. Implementing control self-assessment.
- C. Maintaining a whistleblower hotline.
- D. Performing a surprise audit.
正解：A
解説：
Section: Volume D
質問 # 66
While investigating a compromised Web server, an auditor found that the Web server logs had been deleted.
The auditor should recommend that the Web server logs bE.
- A. Generated and maintained on a separate secure server.
- B. Restored automatically to the Web server from backup files.
- C. Accessible by administrative users only
- D. Encrypted to ensure that the logs cannot be deleted.
正解：A
質問 # 67
Because of an abundance of high priority requests from management, an internal audit activity no longer has the resources to meet all of its commitments contained in the annual audit plan. Which of the following would be the best course of action for the chief audit executive to follow?
- A. Advise the board immediately and seek their support for additional resources to meet the needs of the plan.
- B. Present a reassessment of the plan to the board and senior management for consideration.
- C. Continue with the plan and seek opportunities to adjust priorities and reallocate resources.
- D. Reassess the plan and either cancel or divert resources away from the lowest priority activities.
正解：B
質問 # 68
An internal auditor is analyzing sates records and is concerned whether a transaction is recorded in the coned period. The accounting manager explains that the external auditor approved the records and produces an email from the external audit team leader. How should tie internal auditor respond?
- A. Interview the chief financial officer and obtain her opinion on how the transactions should be recorded
- B. Consult account accounting principles, standards, and relevant guidelines in regard to timing of the entry
- C. Compare the recording of this transaction to now similar ones were executed last year
- D. Ask the external auditor to review the same transaction again as an independent third party
正解：B
質問 # 69
If an organization's chief audit executive wants to implement continuous auditing, what is the appropriate order in which key steps should be undertaken?
I.Identify business applications that require access.
II.
Implement steps to continuously assess risks and controls.
III.
Define objectives of continuous auditing.
IV.
Manage and report results.
- A. II, I, III, IV.
- B. III, I, IV, II.
- C. II, III, I, IV.
- D. III, I, II, IV.
正解：D
質問 # 70
Which of the following statements is true regarding the communication of audit engagement observations?
- A. Criteria, condition, cause, and effect do not need to be communicated for insignificant observations with adquate compensating key controls.
- B. Criteria, condition, cause, and effect must be communicated for all engagement observations.
- C. Criteria, condition, cause, and effect must be communicated for material observations only.
- D. Criteria, condition, cause, and effect must be communicated for material observations and significant deficiencies only.
正解：B
質問 # 71
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