IIA IIA-CIA-Part2 問題集

質問 1：
Which of the following engagement techniques would be best to meet the objective of denting a personal conflict -of -interest situation affecting an organization's procurement function?
A. Observation
B. Analytical review
C. Inquiry
D. Inspection of documents
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 2：
Which of the following would be considered a violation of The IIA's mandatory guidance on independence?
A. The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline
B. The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer
C. The board seeks senior managements recommendation before approving the annual salary adjustment of the CAE.
D. The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit act/vity.
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 best describes external benchmarking using trend analysis for a subsidiary of an international company?
A. Comparing the sales of the subsidiary with the sales of another subsidiary for the last two periods.
B. Comparing the sales of the subsidiary with the budgeted figures for the last two periods
C. Comparing the current ratio of the subsidiary with the current ratio of another company for the same period
D. Comparing common-size financial statements of the subsidiary with the averages of the industry for the last two periods
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 4：
An organization is experiencing a significant risk that threatens its financial well-being Senior management requested that the chief audit executive (CAE) meet with them to discuss the risk. Which of the following would best describe the CAE ' s responsibility at the meeting?
A. Recommend that the internal audit activity provide consulting services to help minimize the risk
B. Determine whether senior management accepted risk that may be deemed unacceptable for the organization
C. Assume the responsibility of resolving the significant risk that will affect the organization
D. Inform senior management of the appropriate actions they should take to control the risk
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 5：
The internal audit activity is currently working on several engagements, including a consulting engagement on the management process in the human resources department. Which of the following actions should the chief audit executive take to most efficiently and effectively ensure the quality of the engagement?
A. Require internal auditors to follow a standardized work program.
B. Assign an experienced manager to monitor the whole engagement process.
C. Employ fieldwork peer review to enhance the work quality.
D. Personally supervise the engagement
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 is the primary reason for internal auditors to conduct interim communications with management of the area under review?
A. To follow up on previously requested information
B. To provide timely discussion of results
C. To demonstrate good project oversight
D. To demonstrate internal auditor proficiency
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 7：
To which of the following aspects should the chief audit executive give the most consideration while communicating an identified unacceptable risk to management?
A. The organization's ongoing risk monitoring process.
B. The organization's risk management policy.
C. The organization's attitude to hierarchy.
D. The organization ' s whistleblowing strategy.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 8：
While reviewing warehouse inventory records, an internal auditor noticed that the warehouse has a surprisingly high number of products in storage. Over the past three years, the auditor had visited this particular warehouse numerous times for previous engagements and remembered that the warehouse was rather small. The auditor then decided to compare the square footage of the warehouse to the recorded number of products in storage. The auditor's action is an example of which of the following?
A. Conducting trend analysis.
B. Performing a reasonableness test.
C. Conducting a fraud investigation.
D. Operating with impaired objectivity.
正解：B
解説: (Topexam メンバーにのみ表示されます)