IIA-CIA-Part2試験無料問題集（500題）「IIA Practice of Internal Auditing 認定」

出題：1

A chief audit executive (CAE) reviews the supervision of an internal audit engagement Which of the following would most likely assure the CAE that the engagement had adequate supervision?

A. The engagement supervisor has an open door pokey for audit team members to discuss concerns

B. The supervisor reviews weekly progress reports from the audit team members

C. The supervisor reviews and initials internal audit workpapers for the engagement

D. The supervisor meets periodically with management in the reviewed area to get feedback during the engagement.

正解：C 解答を投票する

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出題：2

Which of the following is not a direct benefit of control self-assessment (CSA)?

A. CSA allows process owners to identify, evaluate, and recommend improving control deficiencies.

B. CSA allows management to have input into the audit plan.

C. CSA can improve the control environment.

D. CSA increases control consciousness.

正解：B 解答を投票する

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出題：3

According to IIA guidance, which of the following activities are typically primary objectives of engagement supervision?

A. Identify engagement objectives, assign responsibilities to individual auditors, and approve the engagement program.

B. Assign responsibilities to individual auditors, approve the engagement program, and enable training and development of staff.

C. Approve the engagement program, enable training and development of staff, and identify engagement objectives.

D. Enable training and development of staff, identify engagement objectives, and assign responsibilities to individual auditors.

正解：A 解答を投票する

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出題：4

An internal audit manager is planning a contract compliance audit Which of the following should be done prior to developing the audit work program?

A. Review the contract for evidence of authorization

B. Document underlying reasons for noncompliance

C. Assess the inherent risk of paying duplicate invoices

D. Select a sample of invoices for substantive testing

正解：A 解答を投票する

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出題：5

The internal audit activity has become aware of public complaints regarding the sales practices of telephone marketing personnel in a large organization. The internal auditors decide to review a sample of all complaints within the last three months to ensure they are reflective of current marketing practices. Which of the following best describes this sampling technique?

A. Random sampling

B. Discovery sampling

C. Judgmental sampling

D. Statistical sampling

正解：C 解答を投票する

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出題：6

According to IIA guidance, how should an internal auditor apply any relevant information obtained from an internal consulting engagement during a related internal audit engagement?

A. Use the knowledge obtained to evaluate the effectiveness of internal control processes.

B. Rely upon the information to draw conclusions about the effectiveness of controls.

C. Objectivity requires that this information should not be used in any part of the audit engagement.

D. Document any facts obtained and include them as part of the audit engagement workpapers.

正解：A 解答を投票する

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出題：7

According to IIA guidance, which of the following activities is most likely to enhance stakeholders' perception of the value the internal audit activity (IAA) adds to the organization?
1. The IAA uses computer-assisted audit techniques and IT applications.
2. The IAA uses a consistent risk-based approach in both its planning and engagement execution.
3. The IAA demonstrates the ability to build strong and constructive relationships with audit clients.
4. The IAA frequently is involved in various project teams and task forces in an advisory capacity.

A. 1 and 3

B. 1 and 2

C. 2 and 4

D. 3 and 4

正解：D 解答を投票する

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出題：8

Which of the following statements about internal audit's follow-up process is true?

A. Internal auditors have responsibility for determining if management and the board have implemented the recommended action or otherwise accepted the risk.

B. The follow-up process must be complete and documented in the working papers in order to conclude the engagement.

C. The actions of external auditors and other external assurance providers is not encompassed by internal audit's follow-up process.

D. The nature, timing, and extent of follow-up for assurance engagements is standardized to ensure quality performance.

正解：A 解答を投票する

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出題：9

The board has asked the internal audit activity (IAA) to be involved in the organization's enterprise risk management process. Which of the following activities is appropriate for IAA to perform without safeguards?

A. Evaluate risk management processes.

B. Facilitate identification and evaluation of risks.

C. Develop risk management strategies for board approval.

D. Coach management in responding to risks.

正解：A 解答を投票する

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出題：10

An examination of the accounts payable function evidenced multiple findings with respect to segregation of duties. After management's response and action plan are received and documented in the final report, which of the following is most appropriate?

A. Have an internal audit staff member placed into the accounting department until corrections are made.

B. Include the items in the scope of the next scheduled audit of the accounts payable function.

C. Because management agreed with the findings, no further action is deemed necessary.

D. Follow up after the applicable changes have been incorporated to validate management's response.

正解：D 解答を投票する

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出題：11

Which of the following statements about including consulting engagements in the annual internal audit plan is true?

A. Assurance engagements must be included in the annual internal audit plan but there is no requirement to include consulting engagements

B. The acceptance of proposed consulting engagements into the annual internal audit plan may depend on their ability to add value

C. Consulting engagements do not need to be included m the annual internal audit plan unless requested by the board

D. All requests for consulting engagements must be included in the annual internal audit plan

正解：B 解答を投票する

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出題：12

Which of the following best illustrates the primary focus of a risk-based approach to control self-assessment?

A. To examine the processes involved in exploring, developing, and operating a gold mine.

B. To link a financial institution's business objectives to a work unit responsible for the associated risk.

C. To assess the likelihood and impact of events associated with operating a finished goods warehouse.

D. To evaluate controls regarding the computer security of an oil refinery.

正解：B 解答を投票する

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出題：13

According to IIA guidance, which of the following actions might place the independence of the internal audit function in jeopardy?

A. Auditing the risk management process for reasonableness.

B. Having no active role or involvement in the risk management process.

C. Coordinating and managing the risk management process.

D. Participating with management in identifying and evaluating risks.

正解：C 解答を投票する

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出題：14

Which of the following best describes how an internal auditor would use a flowchart during engagement planning?

A. To prepare for testing the effectiveness of controls

B. To plan for evaluating potential losses

C. To prepare a sampling plan for the engagement

D. To evaluate the design of controls

正解：D 解答を投票する

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出題：15

Which of the blowing is an example of a compliance assurance engagement?

A. Proving in-house training to senior management regarding applicable laws and regulations

B. Providing an assessment of customer satisfaction with customer service provided by the organization

C. Proving an assessment of the design adequacy of controls related to consumer privacy and confidentially.

D. Providing testing on the operating effectiveness of controls ever the reliability of financial reporting

正解：C 解答を投票する

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IIA-CIA-Part2試験無料問題集「IIA Practice of Internal Auditing 認定」