IIA IIA-CIA-Part2 問題集

質問 1：
An internal auditor at a bank informed the branch manager of a malfunctioning lock on one of the vaults. The risk associated with this issue was deemed significant by the chief audit executive (CAE), and immediate remediation was recommended. However, during a follow-up engagement, the branch manager told the CAE that the risk was actually not significant, hence no action was taken. What is the most appropriate next step for the CAE?
A. Document the branch manager's decision to accept the risk; otherwise, no other specific course of action is required.
B. Inform senior management that the branch manager decided to cancel the committed action plan without any previous communication.
C. Discuss the issue with the board, which has ultimate responsibility to resolve this risk.
D. Have another discussion with the branch manager, attempt to change his view, and encourage him to implement the recommendations.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 2：
An internal auditor collected several employee testimonials Which of the following is the best action for the internal auditor to take before drawing a conclusion?
A. Ensure the testimonials are well documented
B. Substantiate the testimonials with physical or documentary evidence
C. Review the testimonials with the interviewed employees
D. Corroborate testimonials with the results from other soft control techniques
正解：B
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質問 3：
Which of the following is not a direct benefit of control self-assessment (CSA)?
A. CSA increases control consciousness.
B. CSA can improve the control environment.
C. CSA allows management to have input into the audit plan.
D. CSA allows process owners to identify, evaluate, and recommend improving control deficiencies.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 4：
An internal auditor is asked to determine why the production line for a large manufacturing organization has been experiencing shutdowns due to unavailable pacts The auditor learns that production data used for generating automatic purchases via electronic interchange is collected on personal computers connected by a local area network (LAN) Purchases are made from authorized vendors based on both the production plans for the next month and an authorized materials requirements plan (MRP) that identifies the parts needed per unit of production The auditor suspects the shutdowns are occurring because purchasing requirements have not been updated for changes in production techniques. Which of the following audit procedures should be used to test the auditor ' s theory?
A. Select a sample of production estimates and MRPs for several periods and trace them into the system to determine that input is accurate
B. Compare purchase orders generated from test data input into the LAN with purchase orders generated from production data for the most recent period
C. Develop a report of excess inventory and compare the inventory with current production volume
D. Compare the pans needed based on current production estimates and the MRP for the revised production techniques with the purchase orders generated from the system for the same period
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Which of the following is a detective control for managing the risk of fraud?
A. Awareness of prior incidents of fraud.
B. Receipts for employee expenses.
C. Contractor non-disclosure agreements.
D. Verification of currency exchange rates.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 6：
Which of the following is most likely to be considered a control weakness?
A. Vendor invoice payment requests are accompanied by a purchase order and receiving report.
B. Purchase orders are typed by the purchasing department using prenumbered forms
C. Department managers initiate purchase requests that must be approved by the plant superintendent
D. Buyers promptly update the official vendor listing as new supplier sources become known.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 7：
During an internal audit engagement, which of the following is true regarding the decision to use statistical sampling or nonstatistical sampling?
A. The decision affects the test procedures performed.
B. The auditor ' s response to errors detected will be influenced.
C. The competence of the evidence obtained is greater with statistical sampling.
D. Nonstatistical sampling may be more cost effective.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 8：
An internal auditor wants to assess the completeness of sales invoices issued by the organization over a period of time Providing that at the necessary data and analytics software is which of the following types of analyse would be appropriate to satisfy the auditor ' s objective?
A. Duplicates analysts
B. Gap analysis
C. Aging analysis
D. Payment terms analysis
正解：B
解説: (Topexam メンバーにのみ表示されます)