IIA IIA-CHAL-QISA 問題集

質問 1：
Organizations that adopt just-in-time purchasing systems often experience which of the following?
A. A slight increase in carrying costs.
B. A greater need for linkage with a vendors computerized order entry system.
C. An Increase in the number of suitable suppliers
D. A greater need for inspection of goods as the goods arrive
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 2：
A bakery chain has a statistical model that can be used to predict daily sales at individual stores based on a direct relationship to the cost of ingredients used and an inverse relationship to rainy days What conditions would an auditor look for as an Indicator of employee theft of food from a specific store?
A. Both total sales and cost of ingredients used are less than expected.
B. Both total sales and cost of ingredients used are greater than expected.
C. On a rainy day. total sales are greater than expected when compared to the cost of ingredients used
D. On a sunny day. total sales are less than expected when compared to the cost of ingredients used.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Which of the following offers the best explanation of why the auditor in charge would assign a junior auditor to complete a complex part of the audit engagement?
A. The audit engagement has a tight deadline and the work must be completed timely.
B. The senior auditors are unavailable, as they are currently working on other portions of the engagement
C. The auditor in charge believes that the junior auditor should obtain a specific type of experience.
D. The auditor in charge is unable to identify audit staff with all of the required skills needed to complete the engagement
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Which of the following is the most appropriate reason for a chief audit executive to conduct an external assessment more frequently than five years?
A. More frequent external assessments can serve as an equivalent substitute for internal assessments.
B. The parent organization's internal audit activity agreed to perform biennial reciprocal external assessments to provide greater assurance at a reduced cost.
C. A change in senior management or internal audit leadership may change expectations and commitment to conformance
D. Significant changes in the organization's accounting policies or procedures would warrant timely analysis and feedback.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Which of the following best demonstrates that the internal audit activity is using due professional care?
A. Internal auditors consider the use of technology-based audit and other data analysis techniques
B. The internal audit activity reports directly to the board on the engagements it performs.
C. Internal auditors undertake the necessary training to complete their audit work.
D. The completion of engagements is based on the assumption that fraudulent activities may exist.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 6：
In the years after the mid-service point of a depreciable asset, which of the following depreciation methods will result in the highest depreciation expense?
A. Sum of the years' digits.
B. Straight line.
C. Double-declining balance.
D. Declining balance.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 7：
According to IIA guidance, which of the following statements is true regarding engagement planning?
A. For both consulting and assurance engagements, internal auditors usually form the engagement objectives prior to completing the preliminary risk assessment
B. Internal auditors may not need to complete a preliminary risk assessment for a consulting engagement as they would when planning an assurance engagement.
C. The expectations and objectives of an assurance engagement are usually determined by. or in conjunction with, the engagement client
D. For both assurance and consulting engagements, planning typically occurs after the engagement objectives and scope have already been determined.
正解：C
解説: (Topexam メンバーにのみ表示されます)