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IIA-CIA-PART2認定試験は、100の複数選択質問で構成され、2.5時間にわたって実施されます。この試験では、リスク管理、ガバナンス、内部統制、監査の計画と実行など、幅広いトピックをカバーしています。候補者は、試験を受ける前に、内部監査または関連分野で最低2年の経験を持たなければなりません。試験に合格すると、候補者には3年間有効なIIA-CIA-PART2認定が授与されます。認定を維持するために、候補者は継続的な専門教育を完了し、IIAの倫理規範を遵守する必要があります。
IIA-CIA-Part2 認定試験は、内部監査に関与する個人の知識とスキルをテストするために設計されています。試験は、リスク管理、内部統制、ガバナンス、コンプライアンスを含む幅広いトピックをカバーしています。候補者の内部監査における効果的なパフォーマンス能力を評価することを意図しています。
IIA-CIA-Part2 試験に受験資格を得るには、候補者は内部監査または関連分野で最低2年の経験を持っている必要があります。さらに、候補者は内部監査の基礎をカバーする IIA-CIA-Part1 試験を修了している必要があります。IIA-CIA-Part2 試験は、100問の多肢選択問題からなるコンピュータベースの試験であり、候補者には3時間の時間制限が与えられます。
質問 # 213
An organization has a health and safety division that conducts audits to meet regulatory requirements. The chief health and safety officer reports directly to the CEO. Which of the following describes an appropriate role for the chief audit executive (CAE) with regard to the organization's health and safety program?
- A. The CAE has no role to play, because the chief health and safety officer reports to a senior executive.
- B. The CAE should give periodic reports directly to the regulator regarding health and safety issues, as it is the appropriate regulatory oversight body.
- C. The CAE should coordinate with, and review the work of, the chief health and safety officer to gain an understanding of whether risks related to health and safety are managed properly.
- D. The CAE should hire an independent external specialist to conduct an annual assessment and provide assurance over the effectiveness of the health and safety program and the reliability of its reports.
正解：C
解説：
The role of the CAE includes ensuring that all significant risks, including those related to health and safety, are properly managed. Even though the chief health and safety officer reports directly to the CEO, the CAE should still coordinate with and review the work of this officer to understand and evaluate the management of health and safety risks. This helps ensure a comprehensive risk management approach within the organization and supports the overall assurance framework. It is not appropriate for the CAE to have no role (Option A), report directly to the regulator (Option C), or hire an external specialist annually without internal coordination (Option D).
IIA Standard 2010: Planning.
IIA Practice Guide on Coordinating Risk Management and Assurance.
質問 # 214
Which of the following should an internal auditor document to support an assurance engagement's conclusions?
- A. Satisfaction ratings from management of the area under review
- B. Workpapers, cross-referenced to audit observations
- C. Evidence of all data used in an engagement
- D. Internal audit policies and workpaper templates
正解：B
解説：
Comprehensive and Detailed Explanation From Exact Extract:
Per Standard 2330 - Documenting Information, workpapers must provide sufficient, relevant, and reliable information to support audit conclusions. The best practice is to prepare workpapers cross-referenced to audit observations, which directly demonstrate how conclusions were reached. Option A is too broad, B is irrelevant, and D is not part of evidence.
質問 # 215
An internal auditor reviewed bank reconciliations prepared by management of the area under review. The auditor noted that the bank statements attached did not have the bank heading, logo, or address. Which of the following statements is true regarding this situation?
- A. The evidence is not relevant.
- B. The information missing is not relevant to the audit.
- C. The evidence may not be sufficient.
- D. The evidence may not be reliable.
正解：D
解説：
For audit evidence to be considered reliable, it must be accurate, truthful, and verifiable. The absence of the bank heading, logo, or address on the bank statements raises concerns about the authenticity and integrity of the documents. Without these elements, there is no assurance that the statements are legitimate and have not been tampered with or falsified. Therefore, this evidence may not be reliable for audit purposes.
The Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards)
"Auditing: A Risk-Based Approach to Conducting a Quality Audit" by Karla M. Johnstone, Audrey A.
Gramling, Larry E. Rittenberg
質問 # 216
When determining if appropriate resources exist to achieve engagement objectives, which of the following factors should a chief audit executive consider?
1. Nature and complexity of the audit engagement.
2. Time constraints.
3. Effectiveness of the audit committee.
4. Availability of resources for the engagement.
- A. 1, 2, and 4 only
- B. 1 and 2 only
- C. 1, 3, and 4 only
- D. 1, 2, and 3 only
正解：A
解説：
Section: Volume D
質問 # 217
Which of the following is the primary reason to develop an audit work program?
- A. To help the engagement team understand which tasks have to be performed and how.
- B. To alert operational management to the types of audit tests that will likely be performed.
- C. To assist with communicating all relevant audit findings, conclusions, and recommendations to operational management.
- D. To facilitate the supervision of the audit engagement and enable the chief audit executive to provide relevant feedback.
正解：A
解説：
According to Standard 2240 - Engagement Work Program, work programs must be developed to achieve engagement objectives. The primary purpose is to guide the audit team in understanding the tasks, procedures, and testing steps necessary to accomplish objectives. While supervision and communication are secondary benefits, the main reason is to help auditors understand and execute their responsibilities (Option B).
質問 # 218
During a payroll audit of a large organization, an internal auditor noted that the assistant personnel director is responsible for many aspects of the computerized payroll system, including adding new employees in the system; entering direct-deposit information for employees; approving and entering all payroll changes; and providing training for system users. After discussions with the director of personnel, the auditor concluded that the director was not comfortable dealing with information technology issues and felt obliged to support all actions taken by the assistant director. The auditor should:
- A. Review the engagement program to ensure testing of direct deposits to employee bank accounts is adequately covered.
- B. Recommend to the chief audit executive that a fraud investigation be started.
- C. Test a sample of payroll changes to ensure that they were approved by the assistant director before being processed.
- D. Continue to follow the engagement program because the engagement scope and objectives have already been discussed with management.
正解：A
質問 # 219
Which of the following is a red flag associated with fictitious revenues?
- A. Slow growth or unusually low profitability.
- B. Substantial increase in receivables turnover.
- C. Unusual decrease in the number of days' sales in receivables.
- D. Significant transactions with related parties.
正解：D
解説：
Section: Volume B
Explanation/Reference:
質問 # 220
During the audit of a large decentralized supply chain function, the chief audit executive (CAE) receives serious allegations of fraud concerning the vice president responsible for this function. The CAE engages a third party to provide forensic audit services and lead the investigation portion of the engagement. As part of this team, which of the following would be an appropriate role for the investigator?
1. Authenticate the original approval signatures on contracts.
2. Interview personnel to understand the supply chain processes.
3. Provide certified copies of relevant original documents for the audit file.
4. Identify variances in pixels on original electronic documents.
- A. 3 and 4 only
- B. 1 and 4 only
- C. 1 and 2 only
- D. 2 and 3 only
正解：B
質問 # 221
According to IIA guidance, when would an interim report typically be produced?
- A. Following management's update tor actions taken on outstanding recommendations.
- B. During lengthy audit engagements involving several organizational units.
- C. Following each workshop conducted during a consulting engagement.
- D. During a standard audit engagement when management wants to address an issue before the final report is drafted.
正解：B
質問 # 222
An auditor reviews tender results for the procurement of construction equipment. Based on her significant experience the auditor believes that the obtained bid prices are too high. Which of the following is required to develop a relevant conclusion?
- A. Impact analysis of unfavorable prices
- B. Description of the procurement policy
- C. Summary of the tendering process
- D. Substantiated and comparative evidence
正解：D
解説：
Comprehensive and Detailed Explanation:
While professional experience and judgment are important, conclusions in internal audit must be supported by objective, sufficient, and reliable evidence (Standard 2310). Merely believing that bid prices are too high is not enough. The auditor must provide substantiated and comparative evidence (C) - such as market benchmarks, independent price analyses, or comparisons with similar tenders - to justify the conclusion. A description of policies (A) or tender process summaries (B) provide context but do not prove overpricing. An impact analysis (D) highlights consequences but does not establish whether prices were indeed unreasonable. Therefore, the correct requirement is to gather and document comparative evidence that supports the auditor's professional judgment.
質問 # 223
An internal auditor wants to identity potential ghost employees in the organization's payroll system The auditor extracts the following data
- Human resources data with employees' names addresses employment conditions and identification codes
- Payroll data
- Logs from entrance systems
With this data, which of the following types of ghost employees will the auditor be able to identify?
- A. Employees who are related to one of the subcontractors
- B. Employees who are being paid more than then approved wages
- C. Employees who are physically present at the workplace but who do not perform the specified job duties
- D. Employees who get paid although their employment has expired
正解：D
解説：
The data extracted by the internal auditor includes human resources data with employment conditions, payroll data, and entrance logs. With this information, the auditor can identify employees who are getting paid even though their employment has expired. By comparing the employment conditions and expiration dates in the HR data with the payroll data, the auditor can detect discrepancies where individuals continue to receive payments beyond their employment period. Entrance logs can help corroborate these findings by showing the lack of physical presence of these employees, further supporting the identification of ghost employees who no longer work for the organization but still appear on the payroll.
:
IIA Practice Guide: "Auditing Employee Benefits"
COSO Internal Control - Integrated Framework
質問 # 224
While preparing the annual audit plan, the newly assigned chief audit executive (CAE) learns that the organization has not yet implemented a risk framework. Which of the following would be the most appropriate action for the CAE to take regarding potential engagements?
- A. Prioritize the engagements that were not done in previous years and schedule them for the upcoming year.
- B. Consult with senior management and the board and make adjustments regarding risk.
- C. Review all outstanding recommendations from prior audit engagements and focus on them in the upcoming year.
- D. Use the previous three-year audit plan to extrapolate potential engagements for the upcoming year's schedule of engagement.
正解：B
質問 # 225
During an audit of a major metropolitan museum, an auditor was unable to locate selected items from the museum's collection. The director of the museum informed the auditor that the upcoming replacement of the museum's inventory tracking system would address the auditor's concerns. What follow-up activity should the auditor propose?
- A. Determine whether the items are indeed missing and assess the ability of the new system to remedy the problem.
- B. Receive periodic feedback from museum staff regarding the status of the system implementation.
- C. Schedule an audit of the museum's security systems to determine if theft is a problem.
- D. Monitor the system implementation and schedule a follow-up review once the new system is in place.
正解：A
解説：
Section: Volume B
質問 # 226
Which of the following might alert an auditor to the possibility of fraud in a division?
I.The division is not scheduled for an external audit this year.
II.
Sales have increased by 10 percent.
III.
A significant portion of management's compensation is directly tied to reported net income of the division.
- A. III only.
- B. I, II, and III.
- C. I and II only.
- D. I only.
正解：A
質問 # 227
While performing fieldwork for an assurance engagement, a member of the internal audit team identified a key control that was not identified during the planning phase of the engagement Which of the following actions by the internal auditor would be most appropriate?
- A. Proceed with the current audit work program because the engagement scope has already been finalized but plan to address the newly identified control as part of the follow up engagement
- B. Adjust the audit work program to account for the new control, but only with approval from the engagement supervisor
- C. Promptly adjust the audit work program to include tests that address the newly identified control and notify the other audit team members of the change
- D. Discuss the control with management of the area under review and seek their approval prior to including the control in the current audit engagement
正解：B
質問 # 228
According to IIA guidance, which of the following best describes the purpose of a planning memorandum for an audit engagement?
- A. It documents the audit steps and procedures to be performed.
- B. It documents existing measures that manage risks in the area under review.
- C. It documents preliminary information useful to the audit team.
- D. It documents events that could hinder the achievement of process objectives.
正解：C
解説：
The purpose of a planning memorandum for an audit engagement, according to IIA guidance, is to document preliminary information that will be useful to the audit team. This includes background information on the area being audited, key risks identified, the scope of the audit, and any initial observations that might impact the audit's focus. The planning memorandum serves as a foundational document that guides the audit team's efforts and ensures that everyone involved in the engagement has a clear understanding of the audit's objectives and context.
IIA Reference:
IIA Standard 2200: Engagement Planning and IIA Standard 2201: Planning Considerations require the preparation of documents that summarize the preliminary planning steps, which are critical to ensuring that the audit is well-focused and aligned with the organization's risks and objectives. The planning memorandum is a key output of this process.
質問 # 229
During the quarterly review of the internal audit activity's performance, the chief audit executive (CAE) notes that actual engagement hours consistently exceed the budget. Which of the following strategies would most likely help the CAE address this problem?
The budget should consider time spent on similar engagements.
The budget should consider the proficiency of the assigned auditors.
The budget estimate should provide for unexpected delays.
The budget should be specific as to time for each work assignment.
- A. 3 and 4 only
- B. 1 and 4 only
- C. 1 and 2 only
- D. 2 and 3 only
正解：B
解説：
Topic 5, Volume E
質問 # 230
According to the theory of constraints, which of the following is most influenced by various bottlenecks the organization encounters?
- A. Profitability.
- B. Manufacturing.
- C. Quality.
- D. Overheads.
正解：A
解説：
According to the theory of constraints, the performance of any system is constrained by a few bottlenecks or limiting factors. These bottlenecks directly impact the organization's profitability because they limit the system's output, leading to reduced efficiency and effectiveness. Addressing these bottlenecks can lead to significant improvements in throughput, which in turn enhances profitability.
IIA References:
* The IIA's Practice Guide on Risk Management emphasizes understanding how various constraints within processes affect overall performance, including profitability. Bottlenecks are crucial factors that can either limit or boost profitability depending on how they are managed.
質問 # 231
Which of the following statement is consistent with IIA guidance the use of mentoring for internal auditors?
- A. The member and the internal auditor should opt for informal meetings even if it means that no formal documentation will be created.
- B. The mentor relationship is usually not suitable for internal audit staff, as it does not leas to professional development.
- C. The value of mentoring is derived primarily from the personal relationship between the two parties involved, and the mentor's level of relevant experience should not be a key factor.
- D. The mentor should be the internal auditor's supervisor to ensure that the auditor performance is assessed in a relevant and meaningful context.
正解：A
解説：
According to IIA guidance, mentoring relationships can significantly enhance professional development for internal auditors. Informal meetings between the mentor and the mentee allow for more open and flexible interactions, fostering a supportive environment for learning and development. While formal documentation can be useful, the primary value of mentoring often comes from the informal, ongoing dialogue and relationship that supports continuous learning and professional growth.References:
* The Institute of Internal Auditors (IIA) - Practice Guide: Talent Management
質問 # 232
An internal auditor and engagement client are deadlocked over the auditor's differing opinion with management on the adequacy of access controls for a major system. Which of the following strategies would be the most helpful in resolving this dispute?
- A. Ask the chief audit executive to mediate.
- B. Escalate the issue to senior management for a decision.
- C. Disclose the client's differing opinion in the final report.
- D. Conduct a joint brainstorming session with management.
正解：D
解説：
Section: Volume E
質問 # 233
While performing fieldwork for an assurance engagement, a member of the internal audit team identified a key control that was not identified during the planning phase of the engagement Which of the following actions by the internal auditor would be most appropriate?
- A. Proceed with the current audit work program because the engagement scope has already been finalized but plan to address the newly identified control as part of the follow up engagement
- B. Adjust the audit work program to account for the new control, but only with approval from the engagement supervisor
- C. Promptly adjust the audit work program to include tests that address the newly identified control and notify the other audit team members of the change
- D. Discuss the control with management of the area under review and seek their approval prior to including the control in the current audit engagement
正解：B
解説：
When a key control is identified during fieldwork that was not recognized during the planning phase, it is critical to update the audit work program to include tests for this newly identified control. However, this adjustment should be made with the approval of the engagement supervisor. This ensures that the changes are properly documented and that the scope and objectives of the engagement remain aligned with the overall audit plan. Additionally, obtaining approval from the engagement supervisor maintains the integrity and oversight of the audit process.
The Institute of Internal Auditors (IIA) Standard 2240 - Engagement Work Program: "Internal auditors must develop and document work programs that achieve the engagement objectives." IIA Practice Guide on "Engagement Planning"
質問 # 234
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