[2023年01月13日] 心強いIIA-CIA-Part2のPDF問題集はIIA-CIA-Part2問題
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質問 44
CORRECT TEXT
A fast-food company is developing a computer simulation involving arrival time at a drive-through restaurant. The distribution for arrival times is:
Time Single-Digit Random Between Arrivals Probability Number Assigned 1 minute
0.1 0 2 minutes
0.2 1, 2 3 minutes 0.3
3, 4, 5
4 minutes
0.4
6, 7, 8, 9
Six random numbers are selected to represent the arrival of six cars: 1, 6, 9, 0, 5, 6. The mean time between arrivals for these cars, in this run of the simulation model, is:
- A. 2 minutes.
- B. 4 minutes.
- C. 3 minutes.
- D. 1 minute.
正解: C
質問 45
Which of the following potential performance measures should an auditor recommend excluding from a performance scorecard?
- A. Market share.
- B. Number of customer complaints.
- C. Number of employees.
- D. Training dollars per employee.
正解: C
解説:
Section: Volume B
質問 46
According to IIA guidance, which of the following are benefits to the internal audit activity when conducting an assurance mapping exercise?
- A. Resolution of identified testing errors, and consolidation of risk reporting efforts.
- B. Identification of gaps in risk coverage, and minimization of duplicate assurance efforts.
- C. Resolution of identified testing errors, and miminization of duplicate assurance efforts.
- D. Identification of gaps in risk coverage, and consolidation of risk reporting efforts.
正解: B
質問 47
During an audit of executive travel, an auditor noted that the president's travel expense reimbursements were approved by an executive secretary who reported to the president. The organization's reimbursement policy requires all travel expense reimbursements to be approved by the traveler's supervisor, but it does not address the president's reimbursements. Which of the following represents the auditor's best recommendation in this situation?
- A. The approval policy for executive travel should be considered at the next meeting of the audit committee of the board of directors.
- B. The organization's reimbursement policy should be amended to grant the president's executive secretary the authority to approve the president's travel expense reimbursements.
- C. The president's travel expense reimbursements should be reviewed and approved by the chief financial officer.
- D. The president's noncompliance should be considered immaterial.
正解: A
解説:
Section: Volume A
質問 48
Which of the following is an advantage of control self-assessment (CSA) over conventional auditing techniques?
- A. CSA provides assurance that action will be taken to improve deficiencies.
- B. CSA facilitates obtaining input from subject-matter experts efficiently.
- C. CSA provides assurance about whether business objectives will be met.
- D. CSA evaluates control activities and human resource practices.
正解: B
質問 49
Which of the following components should be included in an audit finding?
1. The scope of the audit.
2. The standard(s) used by the auditor to make the evaluation.
3. The engagement's objectives.
4. The factual evidence that the internal auditor found in the course of the examination.
- A. 2 and 4
- B. 1 and 3 only
- C. 1 and 2
- D. 1, 3, and 4
正解: A
解説:
Section: Volume E
質問 50
Management has taken immediate action to address an observation received during an audit of the organization's manufacturing process Which of the following is true regarding the validity of the observation closure?
- A. Valid closure requires assurance from management that the original problem will not recur in the future
- B. Valid closure of an observation ensures it will be included in the final engagement report
- C. Valid closure requires evidence that ensures the corrected process will function as expected in the future
- D. Valid closure requires the client lo address not only the condition, but also the cause of the condition
正解: C
質問 51
An internal auditor compares real-time gasoline production data to corresponding final gasoline production reports and finds minor but consistent daily discrepancies. If the auditor is concerned about theft, which of the following next steps is most consistent with IIA guidance?
- A. Contact security personnel as evidence suggests gasoline is being stolen from production premises.
- B. Confront the production manager and ask her to explain the differences between real-time and reported data.
- C. Review the processes used to collect the production data and to compile the final production reports.
- D. Reconcile online data and the final production reports to gasoline sales reports.
正解: C
質問 52
Which of the following are typical steps in the design of an organization's performance measurement system?
- A. Establish a measurement plan; create an organizational strategy linked to those measurements; trend measurement data; and measure data variability.
- B. Categorize performance measures; establish a data collection plan; analyze data; and predict future performance.
- C. Understand organizational strategy; perform a situational assessment; establish measurement categories; and take actions based upon measurement results.
- D. Perform a situational assessment; generate macro measurements; review measurement data; and change strategy based upon measurement results.
正解: C
質問 53
If an organization's chief audit executive wants to implement continuous auditing, what is the appropriate order in which key steps should be undertaken?
I.Identify business applications that require access.
II.
Implement steps to continuously assess risks and controls.
III.
Define objectives of continuous auditing.
IV.
Manage and report results.
- A. II, III, I, IV.
- B. III, I, IV, II.
- C. II, I, III, IV.
- D. III, I, II, IV.
正解: D
質問 54
Which of the following is not a primary purpose for conducting a walk-through during the initial stages of an assurance engagement?
- A. To determine segregation of duties.
- B. To help develop process maps.
- C. To test the adequacy of controls.
- D. To identify residual risks.
正解: C
解説:
Section: Volume E
質問 55
Which of the following is most appropriate when conducting an interview during the course of a fraud investigation?
- A. Explain the detailed purpose to the interviewee.
- B. Schedule the interview well in advance.
- C. Have a witness present during the interview.
- D. Assume that the interviewee is guilty.
正解: C
解説:
Section: Volume C
Explanation
質問 56
According to IIA guidance, which of the following are acceptable strategies for an internal audit activity (IAA) to establish or build relationships?
- A. During an engagement, restrict communications with affected executives to matters pertaining to the engagement; and ensure that all communications with the board are formal audit reports or preset agendas.
- B. During an engagement, restrict communications with affected executives to matters pertaining to the engagement; and encourage all IAA members to develop relationships with the organization's executives.
- C. Assist executives with their administrative and governance responsibilities, and ensure that all communications with the board are formal audit reports or preset agendas.
- D. Assist executives with their administrative and governance responsibilities, and encourage all IAA members to develop relationships with the organization's executives.
正解: D
質問 57
During follow-up. the internal auditor discovered that operational management did not implement effective actions to address a significant control breach If the issue is left unresolved it may result in regulatory sanctions and damage the organization's reputation What is the most appropriate next step for the chief audit executive to lake?
- A. Discuss the matter with senior management
- B. Report the matter to the board
- C. Implement the recommended control to address the exposure
- D. Ask the regulatory agency to persuade management to address the issue
正解: A
質問 58
In reviewing the appropriateness of the minimum quantity level of inventory established by a department, an auditor would be least likely to consider:
- A. Stockout costs, including lost customers.
- B. Seasonal variations in forecasting inventory demand.
- C. Optimal order sizes determined by an economic order quantity model.
- D. The potential for obsolescence of inventory items.
正解: C
質問 59
An organization has an opening for an entry-level internal audit position. When interviewing for the position, which of the following is the least important skill for an entry-level internal auditor?
- A. Conflict resolution skills.
- B. Time management skills.
- C. Communication skills.
- D. Interpersonal skills.
正解: A
解説:
Section: Volume D
質問 60
Which of the following would not be an appropriate step for an internal auditor to perform during an assessment of compliance with an organization's privacy policy?
- A. Evaluate the government's security measures related to confidential information received from the organization.
- B. Analyze access to permanent files and reports containing confidential information.
- C. Determine who can access databases containing confidential information.
- D. Evaluate the organization's privacy policy to determine if appropriate information is covered.
正解: A
解説:
Section: Volume B
質問 61
A bakery chain has a statistical model that can be used to predict daily sales at individual stores based on a direct relationship to the cost of ingredients used and an inverse relationship to rainy days. What conditions would an internal auditor look for as an indicator of employee theft of food from a specific store?
- A. On a sunny day, total sales are less than expected when compared to the cost of ingredients used.
- B. Both total sales and cost of ingredients used are less than expected.
- C. Both total sales and cost of ingredients used are greater than expected.
- D. On a rainy day, total sales are greater than expected when compared to the cost of ingredients used.
正解: A
解説:
Section: Volume C
質問 62
An internal auditor is conducting a review of the procurement function and uncovers a potential conflict of interest between the chief operating officer and a significant supplier of IT software development services.
Which of the following actions is most appropriate for the internal auditor to take?
- A. Disregard the potential conflict, because it is outside the scope of the audit assignment.
- B. Investigate the potential conflict of interest.
- C. Inform the audit supervisor.
- D. Inform the external auditors of the potential conflict of interest.
正解: C
解説:
Section: Volume E
質問 63
According to IIA guidance, which of the following is true when the internal audit activity is asked to investigate potential ethics violations in a foreign subsidiary?
- A. Local law enforcement should be involved as they are more familiar with the applicable local laws.
- B. Cross-cultural differences should always be handled by the staff of the same cultural background.
- C. Cultural impacts are less critical where the organization practices uniform polices around the globe.
- D. Communication of any internal ethics violations to external parties may occur with appropriate safeguards.
正解: D
質問 64
Reviewing internal audit report drafts with clients is:
1.Required according to the Standards.
2.A form of courtesy.
3.Ethically mandated.
4.A form of validation.
- A. 3 and 4 only
- B. 1 and 2 only
- C. 2 and 3 only
- D. 2 and 4 only
正解: D
質問 65
An internal auditor is planning a consuming engagement and the objective is to identify opportunities to improve the efficiency of the organization's procurement process. The auditor is preparing to conduct a preliminary survey of the are a. Which of the following approaches would be most useful to obtain relevant information to support the engagement objective?
- A. Conduct interviews with senior management to obtain their input and insights regarding operational controls.
- B. Complete a transaction walkthrough fiat focuses on the design and operation of financial reporting controls
- C. Perform a comprehensive review of the organization s existing policies and standard operating procedures.
- D. Review the procurement process map w*h employees who carry out key activities to obtain their input and insights.
正解: D
質問 66
Which of the following audit steps would an internal auditor perform when reviewing cash disbursements to satisfy IIA guidance on due professional care?
- A. The internal auditor reviews the accounts payable manager's petty cash fund and vouchers
- B. The internal auditor traces serial numbers of computer equipment listed on an invoice to the fixed asset inventory
- C. The calculated statistical sample size is 50 however the internal auditor believes errors exist so he decides to increase the sample size to 80
- D. The internal auditor reviews the related invoice purchase order and receiving report for each sample selection
正解: D
質問 67
A chief audit executive (CAE) has decided to add an engagement to the current audit plan which will exceed available audit resources. Which of the following is the best course of action for the CAE to take?
- A. Add this change to the plan and request senior management to indicate which other engagement should be deleted to keep the overall plan within resource constraints.
- B. Present the plan change to senior management and request additional resources before going to the board of directors.
- C. Seek approval from senior management and the board of directors for the plan change and advise them of the issue of limited resources.
- D. Immediately seek additional resources from senior management and the board of directors to meet the needs of the organization.
正解: C
解説:
Section: Volume C
Explanation
質問 68
During a routine audit of a customer service hotline, an internal auditor noticed that an unusually high number of customer complaints pertained to payments not being applied to the customers' accounts.
Which of the following would most likely be the reason for the high volume of complaints?
- A. Submission of fraudulent expense reports.
- B. Check tampering by an employee.
- C. Poor controls in the invoice approval processes.
- D. An ineffective customer service department.
正解: B
質問 69
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