[2023年10月28日] 合格させるIIA IIA-CIA-Part2試験情報と無料練習テスト
IIA-CIA-Part2試験問題集PDF更新された問題集にはJPNTest試験合格保証付き
IIA-CIA-Part2：Practice of Internal Auditing試験は、内部監査のキャリアを目指す個人にとって重要な認定です。この試験では、内部監査に関連する幅広いトピックがカバーされ、候補者の知識やスキルが現実の状況でどのように適用されるかをテストします。試験に合格することは、候補者の内部監査の実践における能力や専門知識を証明する重要な成果です。
内部監査試験の練習としても知られるIIA-CIA-PART2試験は、内部監査機関（IIA）が提供する認定です。この試験では、現実世界の状況で内部監査の概念、技術、およびツールを適用する候補者の能力を評価します。この試験に合格することは、キャリアを進め、専門知識を実証しようとする内部監査人にとって重要なマイルストーンです。
IIA-CIA-Part2試験に合格することは、内部監査のキャリアを目指す個人にとって重要な達成です。この認定は、候補者が内部監査の実践について徹底的な理解を持ち、その知識とスキルを実際の現場で適用できる能力を持っていることを示しています。さらに、この認定は世界的に認められ、雇用者から高く評価されるため、内部監査のキャリアを進めたい個人にとって優れた投資となります。
質問 # 150
A chief audit executive (CAE) of a major retailer has engaged an independent firm of information security specialists to perform specialized internal audit activities. The CAE can rely on the specialists' work only if it is:
- A. Carried out in accordance with the Standards.
- B. Performed under the supervision of the information technology department.
- C. Performed in accordance with the terms of the contract.
- D. Carried out using standard review procedures for retailers.
正解：A
質問 # 151
An audit of customer accounts receivable found that outstanding receivables as a percentage of revenue had increased significantly during the past two years. The increase was attributed to the extension of credit, at the urging of the marketing department, to a number of companies that were not creditworthy. Which of the following would be least useful in monitoring the disposition of this finding?
- A. Responses from the manager of accounts receivable regarding collection of outstanding receivables.
- B. Updates from the information technology division regarding implementation of a new accounts receivable system.
- C. Information from the credit and marketing personnel assigned the responsibility for reevaluating credit policies.
- D. Periodic updates from the controller regarding the status of corrective actions.
正解：B
質問 # 152
An auditor plans to analyze customer satisfaction, includinG.(1) customer complaints recorded by the customer service department during the last three months; (2)
merchandise returned in the last three months; and (3) responses to a survey of customers who made purchases in the last three months. Which of the following statements regarding this audit approach is correct?
- A. Although useful, such an analysis does not address any risk factors.
- B. Analysis of three months' activity would not evaluate customer satisfaction.
- C. Steps 1 and 2 of the analysis are not necessary or cost-effective if the customer survey is comprehensive.
- D. The survey would not consider customers who did not make purchases in the last three months.
正解：D
質問 # 153
A staff auditor, nearly finished with an audit engagement, discovers that the director of marketing has a gambling habit. The gambling issue is not directly related to the existing engagement and there is pressure to complete the current engagement. The auditor notes the problem and forwards the information to the chief audit executive but performs no further follow-up. The auditor's actions would:
I. Be in violation of the IIA Code of Ethics for withholding meaningful information.
II. Be in violation of the Standards because the auditor did not properly follow up on a red flag that might indicate the existence of fraud.
III. Not be in violation of either the IIA Code of Ethics or Standards.
- A. II only
- B. I only
- C. III only
- D. I and II only
正解：C
質問 # 154
Which of the following best describes external benchmarking using trend analysis for a subsidiary of an international company?
- A. Comparing the sales of the subsidiary with the budgeted figures for the last two periods
- B. Comparing common-size financial statements of the subsidiary with the averages of the industry for the last two periods
- C. Comparing the sales of the subsidiary with the sales of another subsidiary for the last two periods.
- D. Comparing the current ratio of the subsidiary with the current ratio of another company for the same period
正解：B
質問 # 155
Which of the following is the most appropriate step for the chief audit executive to take in order to avoid defamation of character of the principal suspect in a fraud investigation?
- A. Restrict discussions of the fraud to members of management who express an interest in the investigation.
- B. Destroy all investigation workpapers and reports if the fraud cannot be proven.
- C. Label all workpapers, reports, and correspondence of the internal audit activity as private.
- D. Restrict the use of potentially damaging words to privileged reports or discussions.
正解：D
質問 # 156
In advance of a preliminary survey, a chief audit executive sends a memorandum and questionnaire to the supervisors of the department to be audited. What is the most likely result of that procedure?
- A. It involves the engagement client's supervisory personnel in the audit.
- B. It creates apprehension about the audit engagement.
- C. It is an uneconomical approach to obtaining information.
- D. It is only useful for audits of distant locations.
正解：A
質問 # 157
According to the MA guidance, which of the following does the engagement work program test in a review of an organizational process?
- A. Process scope
- B. Process risks
- C. Process controls.
- D. Process objectives.
正解：C
質問 # 158
Which of the following events would most likely cause the chief audit executive to consider changing the current year's audit plan?
The government announced that new regulatory requirements will be introduced in the coming years which may significantly impact the organization's primary product.
A major competitor unexpectedly introduced a new model at a lower price point to compete with the organization's market leading product.
The organization announced a new joint venture with a long time corporate partner to introduce a new product with development costs and sales beginning next fiscal year.
An equal joint venture partner filed a lawsuit against the organization and requested that the court issue an immediate suspension of future product shipments.
- A. 1 and 3 only
- B. 2 and 4 only
- C. 3 and 4 only
- D. 1 and 2 only
正解：B
質問 # 159
An organization's policies allow buyers to authorize expenditures up to $50,000 without any other approval. Which of the following audit procedures would be most effective in determining if fraud in the form of payments to fictitious companies has occurred?
- A. Use generalized audit software to take a random sample of all expenditures under
$50,000 to determine whether they were properly approved. - B. Use generalized audit software to list all purchases over $50,000 to determine whether they were properly approved.
- C. Develop a snapshot technique to trace all transactions by suspected buyers.
- D. Use generalized audit software to select a sample of paid invoices to new vendors and examine evidence that shows that services or goods were received.
正解：D
質問 # 160
When establishing a quality assurance and improvement program, the chief audit executive should ensure the program is designed to accomplish which of the following objectives?
1. Add value.
2. Improve operations.
3. Provide assurance that the internal audit activity conforms with the Standards.
4. Provide assurance that the internal audit activity conforms with the IIA Code of Ethics.
- A. 1 and 3 only
- B. 1 and 2 only
- C. 1, 2, 3, and 4
- D. 1 only
正解：C
解説：
Section: Volume E
Explanation/Reference:
質問 # 161
In a client satisfaction survey for an internal audit engagement, client management should be asked to assess which of the following factors?
I. Audit team's knowledge of the audited area.
II. Usefulness of the audit results.
III. Quality of management of the internal audit activity.
IV.
Clarity of the scope and objectives of the audit engagement.
- A. I, III, and IV only
- B. I, II, and IV only
- C. I and II only
- D. II and IV only
正解：B
質問 # 162
When internal auditors provide consulting services, the scope of the engagement is primarily determined by:
- A. The audit engagement team.
- B. Internal auditing standards.
- C. The engagement client.
- D. The internal audit activity's charter.
正解：C
解説：
Section: Volume A
質問 # 163
In which of the following cases is it appropriate for an audit report to not contain management's response either within the report or as an attachment?
- A. An internal audit report contains no observations.
- B. There was insufficient time to obtain management's response during the draft reporting process.
- C. Internal controls were found to be properly designed and operating effectively although operations are deemed inefficient.
- D. Management's response to an audit report is generally not a requirement.
正解：A
質問 # 164
When establishing a quality assurance and improvement program, the chief audit executive should ensure the program is designed to accomplish which of the following objectives?
1. Add value.
2. Improve operations.
3. Provide assurance that the internal audit activity conforms with the Standards.
4. Provide assurance that the internal audit activity conforms with the IIA Code of Ethics.
- A. 1 and 3 only
- B. 1 and 2 only
- C. 1, 2, 3, and 4
- D. 1 only
正解：C
質問 # 165
Upon the completion of an audit engagement an audit manager performs a review of a staff auditor's workpapers. Which of the following actions by the manager is the most appropriate this review''
- A. Communicate the workpaper review results to management of fie area under review to validate the final report
- B. Update the final report in the file with any necessary corrections based on the workpaper review.
- C. Discuss the workpaper review results with the staff auditor where appropriate as a leaning opportunity
- D. Add the manager's review notes to the final documentation following the review
正解：C
質問 # 166
Which of the following statements is not true about the oversight and review of working papers by the chief audit executive (CAE)?
- A. The CAE, although having overall responsibility for reviewing work completed, can delegate such task to appropriately experienced internal audit staff.
- B. The need for CAE review depends on the proficiency and experience of the internal auditor and the complexity of the task.
- C. The CAE is responsible for all significant professional judgments made during the audit process and should therefore personally review working papers to ensure conclusions were professionally arrived at.
- D. The CAE has ultimate responsibility for reviewing working papers and remains accountable for the achievement of objectives and the quality of work.
正解：C
解説：
Section: Volume D
質問 # 167
The final internal audit report should be distributed to which of the following individuals?
- A. Audit client management only
- B. Audit client management, executive management, and any those who request a copy.
- C. Audit client management, executive management, and others approved by the chief audit executive.
- D. Executive management only
正解：C
質問 # 168
Which of the following are advantages of flowcharts over internal control questionnaires''
1 Flowcharts reduce the need to test whether employees are observing internal control processes
2 Flowcharts provide a visual depiction of the processes in the area under review 3. Flowcharts identify and prioritize internal control design weaknesses.
4 Flowcharts highlight the control points to help internal auditors evaluate control design
- A. 1 and 3 only
- B. 2 and 4 only.
- C. 2. 3 and 4 only
- D. 1.2. and 3 only
正解：C
質問 # 169
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. I and II only.
- B. I only.
- C. III only.
- D. I, II, and III.
正解：C
質問 # 170
A film company determined that income level impacts the number of films that people watch per month, as shown by the graph below:
The graph indicates that:
- A. The number of films seen per month is a linear function of income level.
- B. A 20 percent pay increase is more likely to increase film viewing at lower income levels than at higher income levels.
- C. A 20 percent pay increase is likely to increase film viewing by a constant amount regardless of income level.
- D. A richer person always sees more films than a poorer person.
正解：B
質問 # 171
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