IIA IIA-CIA-Part2 問題集

質問 1：
Which of the following is the most appropriate approach for the internal audit activity to follow up on management action plans?
A. Create a tracking system for follow up
B. Delegate follow-up activities to qualified administrative staff within the business unit
C. Ensure that follow-up activities are performed at least weekly.
D. Ensure that follow-up activities are performed by the most senior auditor on staff
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 2：
Which of the following statements is true regarding risk assessments, including the evaluation and prioritization of risk and control factors?
A. Internal risk factors are built into the environment and the nature of the process itself.
B. A risk-by-process matrix enables the user to determine associations between any of the processes and the risks.
C. The risk-factor approach for linking business processes and risks is more direct than the use of a risk-by- process matrix.
D. A risk map is used primarily to depict which risks will be reduced and which will be shared.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 3：
According to IIA guidance, which of the following actions might place the independence of the internal audit function in jeopardy?
A. Participating with management in identifying and evaluating risks.
B. Coordinating and managing the risk management process.
C. Having no active role or involvement in the risk management process.
D. Auditing the risk management process for reasonableness.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 4：
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)

質問 5：
An employee in the sales department completes a purchase requisition and forwards it to the purchaser. The purchaser places competitive bids and orders the requested items using approved purchase orders. When the employee receives the ordered items, she forwards the packing slips to the accounts payable department. The invoice for the ordered items is sent directly to the sales department, and an administrative assistant in the sales department forwards the invoices to the accounts payable department for payment. Which of the following audit steps best addresses the risk of fraud in the cash receipts process?
A. Verify that approvals of purchasing documents comply with the authority matrix.
B. Examine whether the sales department supervisor approves invoices for payment.
C. Observe whether the purchase orders are sequentially numbered.
D. Determine whether the accounts payable department reconciles all purchasing documents prior to payment.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 6：
An internal auditor completed a consulting engagement covering a recent advertising campaign. The audit client asked the auditor to forward a copy of the report to one of the three advertising agencies used by the organization. According to IIA guidance, which of the following statements is true regarding this request?
A. The internal auditor may not communicate the results to this external party regardless of the engagement client's instruction.
B. The internal auditor may communicate the results to the advertising agency as instructed by the audit client, with approval from the chief audit executive.
C. The internal auditor may only communicate the results verbally to the advertising agency and should not provide a hard copy.
D. The internal auditor may send the report and is required to include instructions for the advertising agency to limit further distribution and the use of results.
正解：B
解説: (Topexam メンバーにのみ表示されます)