IIA IIA-IAP 問題集

質問 1：
What is the primary objective for testing controls?
A. To identify major patterns of errors or irregularities that might exist in final account balances.
B. To determine whether controls are operating effectively.
C. To understand whether a control is in place.
正解：B
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 root cause analysis?
A. Root cause analysis enables internal auditors to improve the effectiveness and efficiency of the organization's governance, risk management, and control processes.
B. Root cause analysis enables internal auditors to reveal multiple causes and recommend control enhancements for each cause identified.
C. Root cause analysis is a simple, straightforward tool that can be implemented by internal auditors who may not possess relevant subject matter expertise.
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 an element of a well-formed audit recommendation?
A. Factual evidence identified during the engagement.
B. Factors that allowed the condition to exist.
C. Measures to prevent recurrence of the condition.
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 is a common computer-assisted audit tool used to analyze data?
A. Word processing software
B. Social media
C. Spreadsheet software
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Duties in a purchasing system are segregated and performed by different people. One person orders the goods, another person receives the goods, and another pays for the goods. This is an example of which of the following controls?
A. Directive
B. Preventive
C. Detective
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 the most appropriate audit objective?
A. Evaluate common practices of hiring via interviews with responsible personnel.
B. Analyze the turnover rates in mining and production subsidiaries.
C. Assess compliance with human resources hiring and compensation policies.
正解：C
解説: (Topexam メンバーにのみ表示されます)