IIA IIA-CIA-Part2 問題集

質問 1：
Which of the following actives is an internal auditor most likely to perform when establishing the objectives of an assurance engagement?
A. Perform a walk-through of the process under review to determine whether control wore operating, effectively
B. Meet with operational management to team about any areas of concern and to agree on the engagement objectives
C. Discuss the internal audit risk assessment including applicable risks and objectives with internal audit management
D. Identify when controls will be tested and the sampling method to be used based on control risk
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 is preparing for an auditor of newly implemented software that is used by 3,000 employees in South America and Europe. What would be the best way for the auditor to gather relevant feedback?
A. Interview propel management and the vendor responsible for implementation
B. interview IT management in both regions
C. Distribute surveys to software users in both regions
D. Inspect regional user software training records
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Senior management wants assurance that third-party contractors are following procedures as agreed with the organization. Which type of audit would be most appropriate to achieve this objective?
A. A compliance audit.
B. A due diligence audit.
C. A financial audit.
D. An external audit.
正解：A

質問 4：
Which of the following is a significant governance issue that should be reported by the chief audit executive to the board?
A. The review of the five-year strategic plan shows that the details of the plan have not been dearly communicated to employees throughout the organization
B. There is no risk management and control process and risk management is solely tie responsibility of operational managers
C. The organisation's code of conduct is distributed to employees each year however employees are not required to attest that they will operate In compliance with the code.
D. Reconciliation of planned board meeting agendas to meeting minutes finds that one meeting was canceled, and the agenda topics were covered at the following meeting.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Internal audit staff lacks the expertise to perform a fraud investigation engagement stemming from a whistleblowing incident. Which of the following is the most appropriate option for the chief audit executive?
A. Assign an experienced auditor to the engagement for a development opportunity.
B. Appoint an independent fraud investigation specialist to work with the selected internal auditors.
C. Hire a new internal auditor who possesses fraud investigation experience.
D. Organize in-house fraud investigation training sessions for selected internal auditors.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 6：
An internal auditor has suspicions that the management of a department splits me number of planned purchases to avoid the approval process required for larger purchases. Which of the following would be the most efficient technique to help the auditor identify the seventy of this malpractice?
A. Examining the entire population
B. Asking management about the malpractice
C. Testing a sample of random transactions.
D. Using data analytics
正解：D
解説: (Topexam メンバーにのみ表示されます)