IIA IIA-IAP 問題集

試験コード：IIA-IAP

試験名称：Internal Audit Practitioner

最近更新時間：2026-06-22

問題と解答：全102問

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質問 1：
Which of the following analytical procedures would be most effective for an internal auditor to examine changes in performance over time?
A. Ratio analysis
B. Analysis of common size financial statements
C. Trend analysis
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 2：
During engagement planning, which of the following sources would provide the internal auditor with relevant information to obtain an understanding of the process under review?
A. Final report from an external financial audit of the process under review, which includes the status of management's corrective action plans
B. The internal audit activity's annual audit plan and discussions that led to its development
C. Mission, strategic objectives, and key performance indicators of the process under review, based on documented plans, policies, procedures, and discussions with management
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 3：
When is it appropriate for the internal auditor to determine the engagement's scope and objectives?
A. During the planning of the engagement
B. During the performance of the engagement
C. In the final engagement report
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Which of the following actions could the chief audit executive take to most directly support the requirement that internal auditors maintain proficiency?
A. Provide training and mentoring opportunities
B. Obtain approval of the internal audit activity's purpose, authority, and responsibility
C. Develop a risk-based internal audit plan
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 5：
According to the IIA's Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?
A. The auditor does not accept anything that may impair or be presumed to impair her professional judgment
B. The auditor is prudent in the use and protection of information acquired in the course of her work
C. The auditor continually improves her proficiency and the effectiveness and quality of her services
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 6：
Which of the following conditions would threaten an internal auditor's objectivity?
A. Providing assurance services over the activity where the internal auditor was employed 10 months prior.
B. Using knowledge that the internal auditor gained in his previous position to update systems and controls descriptions.
C. Providing consulting services over the activity where the internal auditor was employed two years prior.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 7：
Which of the following internal auditor attributes benefits the most from continuous professional development?
A. Competency.
B. Integrity.
C. Objectivity.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 8：
Which of the following scenarios would be the strongest indicator of fraud in an accounts payable process?
A. The accounts payable manager was unable to provide documentation relating to travel expenses on one of the samples selected.
B. The invoices submitted by one of the organization's vendors are more than six months old.
C. The address on one of the vendor invoices matches an employee's residential address.
正解：C
解説: (Topexam メンバーにのみ表示されます)

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IIA IIA-IAP 認定試験の出題範囲：

トピック	出題範囲
トピック 1	Engagement Planning (IIA Standard 2200): This section is aimed at Audit Managers and emphasizes identifying relevant information as part of a preliminary survey of the engagement area. Candidates will define engagement objectives, evaluation criteria, and the scope of the engagement to ensure key risks and controls are identified.
トピック 2	Engagement Work (IIA Standard 2300): Targeted at Internal Audit Executives, this section covers recognizing the relevance, sufficiency, and reliability of evidence for workpapers that support conclusions and engagement results. Candidates will learn about the risk implications and relevant controls of common business processes such as human resources, procurement, and sales.
トピック 3	Engagement Communication (IIA Standard 2400): This topic focuses on enhancing communication skills for Audit Communication Specialists. Candidates will recognize communication quality attributes such as accuracy, clarity, conciseness, and timeliness. They will discuss recommendations aimed at enhancing organizational value and describe various forms of engagement communication including preliminary reports, interim reporting, and conclusions to ensure effective stakeholder engagement throughout the audit process.
トピック 4	Internal Audit Attributes (IIA Standard 1000, 1100, 1200): This section measures the skills of Internal Audit Professionals and covers the elements of The IIA’s International Professional Practices Framework (IPPF). Candidates will explain the differences between assurance and consulting services provided by internal audit activities. They will define internal audit independence and an individual auditor's objectivity, including identifying any impairments to objectivity. Additionally, candidates will describe the knowledge and competencies required for internal auditors and define due professional care while illustrating competency through continuing professional development.
トピック 5	Nature of Work (IIA Standard 2100): In this section, the exam focuses on Risk Management Specialists and defines fundamental concepts of risk and the effectiveness of risk management within processes and functions. Candidates will describe internal control concepts, types of controls, and globally accepted internal control frameworks.