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IIA IIA-CIA-Part2 認定試験の出題範囲：
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質問 182
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 and III only.
Verify that the change orders were properly approved by management. - B. I and II only.
- C. I only.
- D. III only.
正解: B
質問 183
Which of the following risks assumes an absence of compensating controls in the area being reviewed?
- A. Control risk.
- B. Sampling risk.
- C. Inherent risk.
- D. Detection risk.
正解: C
解説:
Section: Volume C
Explanation/Reference:
質問 184
Management has asked the internal audit activity to perform an operational audit of a division that recently reported an increase in expenditures in addition to a decrease in profits. However, existing internal audit resources are currently engaged in a legal compliance audit. Which factor would be considered least important in deciding whether resources should be removed from the legal compliance audit to the operational audit?
- A. The results of the external auditor's most recent financial audit.
- B. The potential for regulatory fines associated with the legal compliance audit.
- C. The increase in expenditures at the division over the past year.
- D. The probability that the legal compliance audit will detect fraud.
正解: A
質問 185
Which of the following would have the least impact (either positive or negative) on an assessment of a department's control environment?
- A. Many department functions were duplicated or verified by other department employees as part of the department's normal procedures.
- B. The department manager sets a tone of honesty and integrity in all business dealings and this tone is emulated by department personnel.
- C. Audit tests designed to verify compliance with control procedures detected a general failure to follow standard procedures for transaction authorization.
- D. The department managed long-term investments, including investment in derivatives and other financial instruments, to maximize return.
正解: D
解説:
Section: Volume C
質問 186
While performing a follow-up of a concern about equipment-inventory tracking, which course of action is not necessary for the auditor to take?
- A. Ensure that the entity has begun to experience benefits as a result of resolving the issue.
- B. Ensure that the steps being taken resolve the condition disclosed by the initial finding.
- C. Ensure that the inherent risk has been eliminated as a result of resolving the issue.
- D. Ensure that controls have been implemented to prevent the issue from occurring again.
正解: C
質問 187
An internal auditor is assessing the organization's risk management framework. Which of the following formulas should he use to calculate the residual risk?
- A. Option D
- B. Option B
- C. Option C
- D. Option A
正解: B
質問 188
What would be used to determine the collectability of accounts receivable balances?
- A. Positive accounts receivable confirmations.
- B. Negative accounts receivable confirmations.
- C. The file of related shipping documents.
- D. An aged accounts receivable listing.
正解: D
解説:
Section: Volume A
質問 189
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. External auditor.
- B. Chief executive officer.
- C. Audit committee chairperson.
- D. Legal counsel.
正解: D
質問 190
When conducting research, which of the following is most important?
- A. Providing documentation of the reference sources.
- B. Presenting only those facts that support the conclusion.
- C. Presenting all contrary views to balance the opinion.
- D. Using computer databases or the Internet to find all relevant sources.
正解: A
質問 191
Which of the following is a justifiable reason for omitting advance client notice when planning an audit engagement?
- A. Previous management action plans addressing prior internal audit recommendations remain incomplete.
- B. The audit engagement has already been communicated and approved through the annual audit plan.
- C. Advance notice may result in management making corrections to reduce the number of potential deficiencies.
- D. The engagement includes audit assurance procedures such as sensitive or restricted asset verifications.
正解: D
解説:
Section: Volume E
質問 192
Which of the following would have the least significance in an audit of the efficiency of a driver's license testing facility?
- A. Clerical staff administer written tests to allow examiners more time to supervise driving tests.
- B. Examiners are required to be recertified on an annual basis.
- C. A point-of-sale cashiering system reduces the need to reenter payment data.
- D. Staff are cross-trained to provide backup for other areas of the facility as required.
正解: B
質問 193
A toy manufacturer receives certain components from an overseas supplier and uses them to assemble final products Recently quality reviews have identified numerous issues regarding the components' compliance with mandatory quality standards. Which type of engagement would be most appropriate to assess the root causes of the quality issues?
- A. An operational audit
- B. A third-party audit
- C. A fraud investigation
- D. A risk assessment
正解: B
質問 194
Which of the following is a detective control for managing the risk of fraud?
- A. Contractor non-disclosure agreements.
- B. Awareness of prior incidents of fraud.
- C. Receipts for employee expenses.
- D. Verification of currency exchange rates.
正解: D
質問 195
A chief audit executive (CAE) is evaluating four potential audit engagements based on the following factors: the engagement's ability to reduce risk to the organization, the engagement's ability to save the organization money, and the extent of change in the area since the last engagement. The CAE has scored the engagements for each factor from low to high, assigned points, and calculated an overall ranking. The results are shown below with the points in parentheses:
Risk Reduction
Cost Savings
Changes
High (3)
Medium (2)
Low (1)
High (3)
Low (1)
High (3)
Low (1)
High (3)
Medium (2)
Medium (2)
Medium (2)
High (3)
If the organization has asked the CAE to consider the cost savings factor to be twice as important as any other factor, which engagements should the CAE pursue?
- A. 1 and 3 only
- B. 2 and 4 only
- C. 3 and 4 only
- D. 1 and 2 only
正解: C
質問 196
During an audit of the accounts receivable (AR) process, an internal auditor noted that reconciliations are still not performed regularly by the AR staff, a recommendation that was made following a previous audit.
Monitoring by the financial reporting function has failed to detect the shortcoming. Both the financial reporting function and AR report to the controller, who is responsible for implementing action plans. Which of the following supports the internal auditor's decision to combine both observations into one reported finding?
- A. The observation relates to the same control activity within a common process.
- B. The observation was made during the same audit, and the action plan has a common owner.
- C. The observation has a common control, and it was noted in a prior audit.
- D. The observation has a common process, and the action plan for the observation has a common owner.
正解: D
解説:
Section: Volume E
質問 197
Which of the following would cause a company's accounts receivable turnover ratio to decrease steadily over a three-year period?
- A. A more liberal credit policy.
- B. Invoices provided on a weekly rather than a monthly basis.
- C. An increase in the discount offered for early payment.
- D. Increased cash sales.
正解: A
質問 198
An internal auditor s examination of accounts receivable generates the following results:
What is the projected misstatement for the population if ratio estimation is used?
- A. $700,000
- B. $84,000
- C. $238,095
- D. $2100.000
正解: B
質問 199
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