IIA IIA-CIA-Part2 問題集

質問 1：
During follow-up. the internal auditor discovered that operational management did not implement effective actions to address a significant control breach If the issue is left unresolved it may result in regulatory sanctions and damage the organization's reputation What is the most appropriate next step for the chief audit executive to lake?
A. Ask the regulatory agency to persuade management to address the issue
B. Implement the recommended control to address the exposure
C. Report the matter to the board
D. Discuss the matter with senior management
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 2：
The board has asked the internal audit activity (IAA) to be involved in the organization's enterprise risk management process. Which of the following activities is appropriate for IAA to perform without safeguards?
A. Evaluate risk management processes.
B. Develop risk management strategies for board approval.
C. Facilitate identification and evaluation of risks.
D. Coach management in responding to risks.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 3：
The internal audit activity (IAA) wants to measure its performance related to the quality of audit recommendations. Which of the following client survey questions would best help the IAA meet this objective?
A. Were the findings reported in a timely manner?
B. Does the audit report format present issues clearly and concisely?
C. Were audit findings relevant and useful to management?
D. Does the IAA work with a high degree of professionalism and objectivity?
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 should management action plans include at a minimum?
A. An owner of the action plan
B. The internal auditor's next review date of the action plan
C. Detailed procedures for the action plan
D. An implementer for the action 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 IIA guidance, which of the following statements best justifies a chief audit executive's request for external consultants to complement internal audit activity (IAA) resources?
A. A recent benchmarking study found that using external service providers is a common practice of similarly-sized IAAs in other organizations.
B. The organization's audit universe is extensive and diverse.
C. There has been an increase in unanticipated requests for advisory work.
D. Previous work provided by the external service provider has been of great quality and value.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 6：
The board of directors expressed concerns about potential external risks that could impact the organization s ability to meet its annual objectives and goals The board requested consulting services from the internal audit activity to gain insight regarding the external risks Which of the following engagement objectives would be appropriate to fulfill this request?
A. Assess the organization's risk impacts from the markets in which it operates
B. Assess the organization's ability to minimize potential external risks
C. Assess the organization's process of vetting vendors that provide necessary services to the organization
D. Assess the organization's controls implemented that would help minimize risks
正解：B
解説: (Topexam メンバーにのみ表示されます)