IIA IIA-CIA-Part2 問題集

質問 1：
Besides a chief audit executive's professional experience what determines the frequency and approach to assessing residual risk?
A. The expectations set by the board and senior management
B. The expectations set by operating management and senior management
C. The frequency of executing the internal audit engagements
D. The frequency of changes in the organization environment
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 attribute sampling methods would be most appropriate to use to measure the total misstatement posted to an accounts payable ledger?
A. Discovery sampling
B. Probability to proportional size sampling
C. Classical variable sampling
D. Stop-or-go sampling
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Which of the following is a disadvantage of using flowcharts during a risk assessment?
A. Some serious risks that are not part of the linear process can be missed
B. Flowcharts are not applicable for evaluating the design of controls
C. Flowcharts do not enable auditors to identify missing controls
D. People cannot quickly understand the processes via flowcharts
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 4：
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 5：
Which of the following statements is false regarding roles and responsibilities pertaining to risk management and control?
A. Senior management is charged with overseeing the establishment risk management and control processes.
B. Operating managers are responsible for assessing risks and controls in their departments.
C. Internal auditors provide assurance about risk management and control process effectiveness.
D. The chief audit executive is responsible for overseeing the evaluation risk management and control processes.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 6：
In which of the following populations would the internal auditor most likely choose to use a stratified sampling approach?
A. Inventory comprised of the same items stored in different warehouses
B. Batches of materials that must be confirmed as meeting quality standards
C. Tax reports submitted to meet the requirements of the local taxation authority
D. Revenue that is earned by an organization through cash receipts or as receivable.
正解：D
解説: (Topexam メンバーにのみ表示されます)