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質問 # 20
During which stage of an audit engagement would the engagement supervisor identify the tasks that were already completed and the remaining tasks to be performed?
- A. When allocating resources.
- B. When developing the test approach.
- C. When documenting the work program.
正解：C
解説：
Comprehensive and Detailed Step-by-Step Explanation:
The engagement supervisor identifies tasks that are completed and remaining tasks during the process of documenting the work program.
* Reference to IIA Standards:
* According to theIIA's Performance Standards 2200 - Engagement Planning, an internal audit work program should detail the procedures necessary to achieve the engagement's objectives.
* Standard2240 - Engagement Work Programexplicitly states that internal auditors must develop and document work programs that achieve the objectives of the engagement.
* Key Responsibilities:
* Documenting the work program involves listing tasks already performed to avoid redundancy and tasks remaining to ensure coverage of all planned activities.
* Supervisors are responsible for overseeing this process and ensuring the work aligns with the overall engagement plan.
* Relevance to Audit Practice:
* The work program serves as a roadmap for auditors, detailing specific steps to be taken.
* Identifying completed and pending tasks ensures proper time management and resource allocation during the engagement.
質問 # 21
During a travel expense audit engagement, the internal auditor discovered that the accounts payable staff spend a significant amount of time previewing expense reports before the reports are sent to managers for review and approval. The total of all expense reports during a year represents less than 1% of the organization' s total budget. Which of the following best supports the auditor'srecommendation to reduce the level of reviews?
- A. The duplication of effort in the review process is unnecessary.
- B. The cost of the control outweighs the benefit.
- C. The inherent risk of travel expense fraud is low.
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Cost-Benefit Analysis: Controls should be cost-effective. Spending significant resources on a process that accounts for less than 1% of the budget indicates that the cost of the control (extensive reviews) outweighs the potential benefits.
質問 # 22
Which of the following actions could the chief audit executive take to most directly support the requirement that internal auditors maintain proficiency?
- A. Obtain approval of the internal audit activity's purpose, authority, and responsibility
- B. Develop a risk-based internal audit plan
- C. Provide training and mentoring opportunities
正解：C
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Training and Mentoring: Offering continuous training and mentoring ensures auditors enhance their skills and maintain proficiency, aligning with IIA Standard 1230: Continuing Professional Development.
質問 # 23
A newly hired internal auditor has been asked to examine the sales of a specific product over the last four years. Which of the following analytical review techniques should the auditor employ?
- A. External benchmarking.
- B. Ratio analysis.
- C. Trend analysis.
正解：C
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to Analytical Techniques:
* Trend Analysisinvolves examining data over a period to identify patterns, shifts, or anomalies.
* This technique is appropriate for longitudinal data like sales over four years.
* Reasoning:
* Option B(Trend analysis) is correct as it helps the auditor analyze sales performance over time and identify patterns or deviations.
* Option A(Ratio analysis) compares related metrics, such as profitability or liquidity, but does not focus on changes over time.
* Option C(External benchmarking) involves comparing performance to external standards or competitors, not internal historical data.
* Application in Audit:
* Trend analysis allows the auditor to assess growth, seasonal patterns, or irregularities in sales data, providing actionable insights.
質問 # 24
Which of the following is an element of a well-formed audit recommendation?
- A. Factual evidence identified during the engagement.
- B. Measures to prevent recurrence of the condition.
- C. Factors that allowed the condition to exist.
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to Audit Recommendations:
* According to theIIA Standards, a recommendation must be actionable, specific, and designed to address the root cause of an identified issue.
* Reasoning:
* Option Bis correct because effective recommendations focus on preventing recurrence by addressing root causes or implementing control measures.
* Option A(factual evidence) supports findings but does not constitute the recommendation itself.
* Option C(factors allowing the condition) provides context for findings but does not include actionable measures to resolve or prevent the issue.
* Key Components of a Recommendation:
* Recommendations should propose practical solutions to mitigate risks, improve processes, or enhance controls.
* Measures to prevent recurrence align with the goal of sustainable improvements.
質問 # 25
Which of the following internal auditor attributes benefits the most from continuous professional development?
- A. Objectivity.
- B. Competency.
- C. Integrity.
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Competency: Continuous professional development ensures auditors maintain and enhance their knowledge, skills, and expertise, directly supporting their ability to perform engagements effectively.
質問 # 26
Which of the following elements of the Fraud Triangle is directly under the organization's control?
- A. Rationalization
- B. Pressure
- C. Opportunity
正解：C
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Opportunity: Organizations can reduce fraud risk by implementing strong internal controls, which limit opportunities for fraud. Examples include segregation of duties, access restrictions, and audit trails.
質問 # 27
Which of the following best describes the purpose of a detailed engagement risk assessment?
- A. To ensure that all risks identified during the engagement planning process are addressed during the audit.
- B. To consider significant risks to the activity's objectives and the means by which the potential impact of risk is kept to an acceptable level.
- C. To prioritize risks to the activity's objectives, according to the likelihood of occurrence.
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to Engagement Risk Assessment:
* Definition: Engagement risk assessment evaluates specific risks relevant to the engagement and identifies controls or mitigations.
* Standard 2210.A1: Internal auditors must consider significant risks to objectives, focusing on their likelihood and impact.
* Reasoning:
* Option Cis correct because it aligns with assessing significant risks and ensuring they are mitigated to acceptable levels.
* Option A(ensuring all risks are addressed) is impractical since auditors prioritize significant risks within resource constraints.
* Option Bfocuses on prioritizing risks but does not encompass the broader purpose of addressing their impact or mitigation.
* Importance of Risk Assessment:
* It ensures that the audit focuses on high-impact risks, aligning resources with the organization's risk management framework.
質問 # 28
Which of the following analytical procedures would be most effective for an internal auditor to examine changes in performance over time?
- A. Ratio analysis
- B. Trend analysis
- C. Analysis of common size financial statements
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Trend Analysis: This technique identifies patterns or shifts in performance by analyzing data over time. It is particularly effective for tracking metrics like revenue, expenses, or production volumes across reporting periods to spot anomalies or trends.
質問 # 29
Which of the following interview techniques would be most effective in a fraud investigation?
- A. The interviewer should allow the suspect to use his own words and only interrupt if a point requires clarification.
- B. The interviewer should be positioned between the suspect and the door to discourage the suspect from leaving during the interview.
- C. The interviewer should ensure that only the interviewer and the suspect are present for the interview.
正解：A
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Allowing the Suspect to Use Their Own Words: Encouraging the suspect to speak freely provides the investigator with unfiltered insights and may reveal inconsistencies or useful details. This technique also minimizes the risk of appearing coercive or intimidating.
質問 # 30
If an internal auditor needs to evaluate compliance with an internal control policy, which sampling method is most appropriate?
- A. Probability-proportional-to-size sampling
- B. Attribute sampling
- C. Difference estimation sampling
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Attribute Sampling: This method is used to evaluate compliance by determining the presence or absence of specific attributes (e.g., adherence to policies or procedures). It is most suitable for assessing yes/no questions or deviations in internal control testing.
* Example: Checking whether purchase orders are properly approved as per policy.
質問 # 31
Which of the following statements best describes quality audit workpapers?
- A. They should be understandable and complete.
- B. They should be relevant and interesting.
- C. They should be electronic and indexed.
正解：A
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2330 - Documenting Information: Workpapers must be sufficient, reliable, relevant, and useful to support audit findings and conclusions.
* Practice Advisory: Clear and complete documentation enhances understanding and ensures consistency in audit conclusions.
* Characteristics of Quality Workpapers:
* They should clearly articulate audit procedures, results, and conclusions in a way that another auditor or stakeholder can understand and rely on them.
* While electronic and indexed workpapers (Option B) are desirable for organization, they are not defining characteristics of quality.
質問 # 32
What is the purpose of establishing engagement objectives during the planning phase of an internal audit?
- A. To ensure that audit procedures are designed to address the risks relevant to the area being audited.
- B. To ensure that the work performed by other internal or external assurance providers is considered during audit planning.
- C. To ensure that all auditors have a common understanding of the area being audited.
正解：A
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2210 - Engagement Objectives: Internal auditors must establish objectives for each engagement to align with the organization's goals and address identified risks.
* Reasoning:
* Option Ais correct because engagement objectives focus on ensuring audit procedures target and mitigate identified risks effectively.
* Option B(common understanding) is important for team alignment but is secondary to risk- focused objectives.
* Option C(considering work of other assurance providers) is part of planning but not the primary purpose of setting objectives.
* Importance of Objectives:
* Engagement objectives drive the audit's focus, ensuring that procedures are purposeful and tailored to mitigate relevant risks.
質問 # 33
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. The mean of all actual salary amounts.
- B. Similar data for the department from two prior periods.
- C. Budgeted information of another organization in the same industry.
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Trend Analysis: This involves comparing data across different periods to identify patterns, fluctuations, or anomalies. Comparing the current average cost per employee to prior periods' data is a clear example of trend analysis.
質問 # 34
In the absence of any action to control or modify the circumstances, the probability of loss arising from circumstances existing in an environment is known as which of the following types of risk?
- A. Control
- B. Inherent
- C. Residual
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Inherent Risk: This is the risk that exists in an environment or process before any actions or controls are applied to mitigate it. It reflects the natural vulnerability of the process to errors or misstatements.
質問 # 35
A senior internal auditor is planning a compliance audit of the organization's global purchasing department.
Which of the following criteria is a relevant consideration for establishing the engagement objectives?
- A. Location of all global operations that acquire goods through the organization's global purchasing department
- B. Current governance laws and regulations in the countries in which the organization operates
- C. A list of all items acquired through the organization's global purchasing department in the past year
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Compliance Audit Criteria: The objective of a compliance audit is to assess adherence to applicable laws, regulations, and internal policies. Considering current governance laws and regulations ensures the audit is aligned with mandatory requirements.
質問 # 36
Management has decided that transactions less than $50 no longer require authorization. Which of the following risk management strategies does this represent?
- A. Avoid.
- B. Accept.
- C. Reduce.
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Risk Acceptance: By deciding that transactions below $50 do not require authorization, management is consciously accepting the low-level risk associated with this decision to streamline processes and reduce administrative burdens.
質問 # 37
To be organizationally independent, the chief audit executive should administratively report to which of the following?
- A. The board of directors.
- B. The audit committee.
- C. The chief executive officer.
正解：C
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 1110 - Organizational Independence: Organizational independence is achieved when the CAE reports functionally to the board or audit committee and administratively to the CEO or equivalent.
* Reasoning:
* Option Cis correct because administrative reporting to the CEO ensures the CAE has access to resources, support, and operations without impairing functional independence.
* Option AandOption Bdescribe functional reporting lines (e.g., approval of the audit charter and plans), which are distinct from administrative reporting.
* Significance of Reporting Structure:
* Administrative reporting ensures the day-to-day management of the internal audit function, while functional reporting maintains independence and alignment with governance.
質問 # 38
The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?
- A. The results of the discussion form part of the internal auditor's performance review
- B. The information may be needed if a disagreement about the content arises
- C. The Standards require that the internal auditor document exit meetings
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Exit Meetings: The purpose of an exit meeting is to ensure that management understands and agrees (or documents any disagreements) with the audit findings, conclusions, and recommendations. Proper documentation ensures that there is a record of the discussion, which can be referred to later if disputes arise about the content.
質問 # 39
Which of the following activities would compromise the independence of the internal audit activity and therefore should not be performed by an internal auditor?
- A. Championing the establishment of organization-wide risk management.
- B. Setting the organization's risk appetite.
- C. Coordinating risk management activities.
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 1110 - Organizational Independence: Internal audit must be independent of the activities it audits to maintain objectivity.
* Standard 1130 - Impairment to Independence or Objectivity: Internal audit's independence is compromised if auditors take on roles that involve making decisions or implementing controls, as this may bias their findings.
* Reasoning:
* Option Bis correct because setting the organization's risk appetite is a management decision and represents a strategic role that compromises the internal audit's independence.
* Option A(championing the establishment of risk management) andOption C(coordinating risk management) do not directly impair independence, though care should be taken to avoid direct involvement in risk management decisions. These activities can be part of advisory services and not necessarily a threat to independence if appropriately managed.
* Maintaining Independence:
* Internal auditors should provide assurance on risk management but not take on roles that involve decision-making or implementing risk management processes.
質問 # 40
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