IIA IIA-IAP 問題集

質問 1：
An internal auditor wants to use computerized audit tools and techniques. Which of the following is a common obstacle that the auditor is likely to face?
A. Difficulty obtaining access privileges to relevant and reliable data.
B. Difficulty getting the requisite IT personnel to conduct the tests.
C. A lack of specialist IT skills needed to use the tools.
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 would be the best indicator that the organization's risk management processes are operating effectively?
A. Management established policies and procedures that state risk will be considered.
B. Management openly discusses both risks and opportunities facing the organization.
C. The organization implemented formal operational risk management processes.
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 would best support the overall risk assessment?
A. Policies and process procedures provided by the manager of the process under review.
B. Process narratives and process maps with descriptions of risks and controls.
C. Detailed organizational charts to understand roles and reporting lines in the area under review.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Which of the following statements is appropriate to include in a high-quality internal audit engagement communication?
A. The internal audit team noted numerous weaknesses in the organization's internal controls over financial reporting. The team recommends that management determine the root cause of the weaknesses.
B. The internal audit team conducted an engagement under the assumption that significant control weaknesses were likely. The purpose of the review was to uncover those weaknesses.
C. The internal audit team conducted a review of the financial reporting process prior to year-end. The overall findings have been provided for management's consideration prior to the completion of the organization's annual external financial audit.
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 is an example of criteria in an engagement communication?
A. Annual business conduct training was not performed over the past two years due to inadequate operating budgets.
B. As a result of inadequate business conduct training, 16% of the executive team was unaware of their obligation to report potential conflicts of interest.
C. The audit test was designed to evaluate compliance with the organization's policies and procedures related to business conduct and ethics.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 6：
An internal auditor wants to establish the reasonableness of the current period's total payroll costs for the finance department. She divides the actual monthly payroll cost by the number of employees to derive an average cost per employee. Which of the following comparisons to this average cost would be considered trend analysis?
A. Budgeted information of another organization in the same industry.
B. The mean of all actual salary amounts.
C. Similar data for the department from two prior periods.
正解：C
解説: (Topexam メンバーにのみ表示されます)