IAA-IAP試験問題集、IAA-IAP練習テスト問題
PDF問題（2025年最新）実際のIIA IAA-IAP試験問題
質問 # 53
Which of the following situations is most likely to require a compliance engagement from the internal audit activity?
- A. An organization is preparing to launch an enhanced service for its online customer information system.
- B. An organization must restate its financial statements due to an error in fixed asset valuation.
- C. An organization is subject to newly imposed industry health and safety regulations.
正解：C
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2130 - Governance: Internal audit must assess compliance with applicable laws, regulations, and industry standards.
* Compliance Auditing: These engagements assess whether the organization adheres to specific rules and regulations.
* Reasoning:
* Option Cinvolves newly imposed health and safety regulations, making compliance auditing critical to ensure the organization avoids penalties or operational disruptions.
* Option Apertains to financial reporting, typically addressed in assurance or financial audits.
* Option Binvolves a new service launch, which may require consulting or operational audits but not necessarily compliance-focused.
質問 # 54
Management has decided that transactions less than $50 no longer require authorization. Which of the following risk management strategies does this represent?
- A. Avoid.
- B. Reduce.
- C. Accept.
正解：C
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Risk Acceptance: By deciding that transactions below $50 do not require authorization, management is consciously accepting the low-level risk associated with this decision to streamline processes and reduce administrative burdens.
質問 # 55
Which of the following is an example of criteria in an engagement communication?
- A. As a result of inadequate business conduct training, 16% of the executive team was unaware of their obligation to report potential conflicts of interest.
- B. The audit test was designed to evaluate compliance with the organization's policies and procedures related to business conduct and ethics.
- C. Annual business conduct training was not performed over the past two years due to inadequate operating budgets.
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to Criteria:
* Definition: Criteria are the standards, policies, or benchmarks used to evaluate the subject matter during an audit.
* IIA Standard 2410 - Criteria for Communicating: Audit reports should clearly state criteria to ensure findings are relevant and actionable.
* Reasoning:
* Option Bis correct because it references the organization's policies and procedures, which serve as the criteria for evaluating compliance.
* Option Adescribes thecondition(what was observed), not the criteria.
* Option Cdescribes theeffect(the impact of the observed condition).
* Importance of Criteria in Audit Reporting:
* Including criteria provides a basis for comparison, helping stakeholders understand why a finding is significant and how it deviates from expectations.
質問 # 56
During an accounts payable audit engagement, the internal auditor found that vendor invoices are always paid
30 days after the invoice date, regardless of the vendor's payment terms. The auditor also discovered that accounts payable employees are not comparing vendor invoices received to previous vendor invoices prior to payment. Based on the auditor's observations, what are the potential risks?
- A. Poor cash management due to potentially paying the wrong vendors
- B. Poor cash management due to potentially lost payment discounts
- C. Poor cash management due to potentially paying fraudulent invoices
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Lost Payment Discounts: By paying all invoices after 30 days, regardless of terms, the organization risks losing early payment discounts offered by vendors, leading to poor cash management.
質問 # 57
During an accounts payable audit engagement, the internal auditor identified a risk that vendor invoices may be paid multiple times. Which of the following would be appropriate preventive controls to mitigate this risk?
- A. Manual controls requiring the reconciliation of paid vendor invoices to monthly invoice statements provided by the vendor.
- B. System controls to identify identical invoice numbers and dates from the same vendor prior to payment.
- C. System controls to identify identical invoice amounts from the same vendor that prohibit payment after the initial invoice.
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Preventive System Controls: Identifying duplicate invoice numbers and dates is a robust preventive control, as it helps flag duplicate invoices before payment is processed.
質問 # 58
Which of the following best ensures that the internal audit activity is free from undue interference from management?
- A. An audit charter that defines the chief audit executive's functional reporting relationship with the board.
- B. Audit policies and procedures that are comprehensive and well-documented, in accordance with the Standards.
- C. A board audit committee that is composed of competent, independent members.
正解：A
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 1110 - Organizational Independence: The chief audit executive (CAE) must report functionally to the board to ensure independence.
* The audit charter must define the CAE's functional reporting line to the board, securing protection from undue management influence.
* Reasoning:
* Option Caddresses the foundational document-the audit charter-that establishes the CAE's authority and independence.
* Option Arefers to operational standards, but they do not directly safeguard against interference.
* Option Bstrengthens governance but is secondary to the audit charter in securing independence.
* Impact:
* A robust audit charter formalizes the CAE's reporting relationship and ensures organizational independence, empowering internal audit.
質問 # 59
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. Work with an internal subject matter expert to complete the audit.
- B. With management's agreement, amend the audit scope so that specialized expertise is not needed.
- C. Accept the request, provided management has conducted a thorough risk assessment prior to the engagement to help guide the audit.
正解：A
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 1210 - Proficiency: The internal audit activity must possess or obtain the knowledge, skills, and competencies needed to perform its responsibilities effectively.
* If internal expertise is lacking, external resources or subject matter experts should be engaged.
* Reasoning:
* Option Ais correct because collaborating with an internal expert ensures that the audit is performed competently while addressing the health and safety risks comprehensively.
* Option B(amending the scope) avoids addressing critical risks, which may undermine the value of the audit.
* Option C(relying on management's risk assessment) is inappropriate, as the internal audit function must independently evaluate the area.
* Mitigating Lack of Expertise:
* Leveraging subject matter experts ensures compliance with professional standards and the integrity of the audit process.
質問 # 60
Which of the following would be considered out of scope for a purchasing process audit engagement?
- A. Matching goods received to requisitions
- B. Authorization of requisitions
- C. Control of goods
正解：C
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Control of Goods: The control of goods is generally considered part of inventory management or logistics, not the purchasing process. The purchasing process typically endswith the receipt of goods or services and ensuring appropriate payments.
* Other Options:
* Authorization of Requisitions: Within scope, as it is directly related to the initiation of the purchasing process.
* Matching Goods Received to Requisitions: Part of the purchasing process audit scope to ensure accurate and legitimate transactions.
Thus, the correct answer isB. Control of Goods.
質問 # 61
Which of the following is an element of a well-formed audit recommendation?
- A. Measures to prevent recurrence of the condition.
- B. Factors that allowed the condition to exist.
- C. Factual evidence identified during the engagement.
正解：A
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to Audit Recommendations:
* According to theIIA Standards, a recommendation must be actionable, specific, and designed to address the root cause of an identified issue.
* Reasoning:
* Option Bis correct because effective recommendations focus on preventing recurrence by addressing root causes or implementing control measures.
* Option A(factual evidence) supports findings but does not constitute the recommendation itself.
* Option C(factors allowing the condition) provides context for findings but does not include actionable measures to resolve or prevent the issue.
* Key Components of a Recommendation:
* Recommendations should propose practical solutions to mitigate risks, improve processes, or enhance controls.
* Measures to prevent recurrence align with the goal of sustainable improvements.
質問 # 62
What is the primary purpose of a preliminary survey?
- A. To develop a risk and control matrix for the process under review.
- B. To gain an understanding of the process under review.
- C. To determine why the engagement is being performed.
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Preliminary Survey Purpose: The survey is conducted to gather sufficient information to understand the process, environment, and related risks. This understanding serves as a foundation for planning the engagement.
質問 # 63
A member of the internal audit team worked eight months ago in an area of the organization that she is now being tasked with auditing. Which of the following would most likely be impacted by her participation in the audit?
- A. Objectivity
- B. Integrity
- C. Competency
正解：A
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 1120 - Individual Objectivity: Internal auditors must perform engagements with honesty and without any bias.
* Serving in an operational or management role in the area being audited within the past year can impair objectivity, as the auditor may unconsciously favor or critique processes they were involved in developing or managing.
* Reasoning:
* Option Bis correct because recent involvement in the audited area could compromise objectivity, leading to potential conflicts of interest or biased assessments.
* Option A(integrity) is less likely impacted, as integrity relates to adherence to ethical principles and honesty.
* Option C(competency) is not affected, as the individual's skills and knowledge remain intact regardless of the recency of their involvement.
* Mitigating Actions:
* The chief audit executive (CAE) should evaluate and address potential impairments to objectivity, possibly assigning the auditor to a different engagement.
質問 # 64
Which of the following consulting engagements leverages an internal auditor's risk and control knowledge to help the organization keep abreast of emerging risks?
- A. Assisting with the development of policies and procedures
- B. Facilitating organizational control self-assessments
- C. Advising on control designs
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Facilitating Organizational Control Self-Assessments (CSA): This engagement helps the organization identify, evaluate, and monitor risks and controls. By facilitating CSAs, internal auditors use their expertise to highlight emerging risks and ensure that the organization proactively addresses them.
質問 # 65
What is the purpose of establishing engagement objectives during the planning phase of an internal audit?
- A. To ensure that all auditors have a common understanding of the area being audited.
- B. To ensure that the work performed by other internal or external assurance providers is considered during audit planning.
- C. To ensure that audit procedures are designed to address the risks relevant to the area being audited.
正解：C
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2210 - Engagement Objectives: Internal auditors must establish objectives for each engagement to align with the organization's goals and address identified risks.
* Reasoning:
* Option Ais correct because engagement objectives focus on ensuring audit procedures target and mitigate identified risks effectively.
* Option B(common understanding) is important for team alignment but is secondary to risk- focused objectives.
* Option C(considering work of other assurance providers) is part of planning but not the primary purpose of setting objectives.
* Importance of Objectives:
* Engagement objectives drive the audit's focus, ensuring that procedures are purposeful and tailored to mitigate relevant risks.
質問 # 66
An internal auditor discovers a number of control concerns while reviewing the organization's online payment system and decides to interview key employees involved in the system's design and maintenance. Which of the following best describes the results of those interviews?
- A. Analytical evidence.
- B. Documentary evidence.
- C. Testimonial evidence.
正解：C
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Types of Audit Evidence:
* Testimonial Evidence: Information obtained through interviews, discussions, or statements from individuals.
* Documentary Evidence: Written or recorded materials, such as policies, procedures, or reports.
* Analytical Evidence: Evidence derived from analysis or comparisons of data.
* Reasoning:
* Option Ais correct because interviews with employees provide testimonial evidence based on their knowledge, perspectives, or observations.
* Option Brefers to tangible documents or records, which are not the direct result of interviews.
* Option Crefers to data analysis, which is not applicable in this scenario.
* Role of Testimonial Evidence:
* Testimonial evidence is often used to corroborate documentary evidence or provide insights into processes and controls.
質問 # 67
Which of the following would an internal auditor most likely use to document a complex process that includes risks and controls, timelines, and ownership of key steps?
- A. Detailed flowchart.
- B. Process map.
- C. Risk and control matrix.
正解：C
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2330 - Documenting Information: Internal auditors are required to document audit evidence and processes in a way that is clear, complete, and supports audit conclusions.
* Risk and control matricesare effective for documenting risks, controls, and related responsibilities in a structured way.
* Reasoning:
* Option Cis correct because arisk and control matrixclearly documents processes, the associated risks, control activities, and ownership of each step. It is the most suitable tool for understanding risks and controls along with associated timelines and responsibilities.
* Option A(process map) documents the steps in a process but does not directly link risks and controls.
* Option B(detailed flowchart) is used to map the flow of a process but also lacks the structure for detailing risks and control ownership.
* Best Practice for Documentation:
* Arisk and control matrixis the most structured and comprehensive tool for documenting complex processes that involve risks, controls, and ownership.
質問 # 68
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