（PDF)Certified Internal IIA-CIA-Part2試験と認定テストエンジン
無料提供中のIIA-CIA-Part2試験問題集で（2023年最新のPDF問題集）信頼度の高いIIA-CIA-Part2テストエンジン
質問 # 42
When constructing a staffing schedule for the internal audit activity (IAA), which of the following criteria are most important for the chief audit executive to consider for the effective use of audit resources?
1.The competency and qualifications of the audit staff for specific assignments.
2.The effectiveness of IAA staff performance measures.
3.The number of training hours received by staff auditors compared to the budget.
4.The geographical dispersion of audit staff across the organization.
- A. 1 and 4
- B. 1 and 3
- C. 2 and 4
- D. 2 and 3
正解：A
質問 # 43
The chief audit executive (CAE) of a large retail operation believes that senior management has accepted a level of risk that exceeds the organization's current risk tolerance with respect to a major expansion. The CAE plans to meet with senior management to discuss these concerns. According to IIA guidance, which of the following would be an appropriate course of action in preparation for this meeting?
Understand management's basis for the decision.
Advise the board of the concern and upcoming meeting.
Ascertain which members of management have accepted the risk.
Determine if management has the authority to accept the risk.
- A. 1 and 2 only
- B. 1 and 4 only
- C. 3 and 4 only
- D. 2 and 3 only
正解：B
質問 # 44
To furnish useful and timely information and promote improvements in operations, internal auditors should provide:
- A. Information in written form before it is discussed with the engagement client.
- B. Operating management with reports that emphasize general concerns and risks.
- C. Reports that meet the expectations of both operational and senior management.
- D. Senior management with reports that emphasize the operational details of defective conditions.
正解：C
解説：
Section: Volume C
質問 # 45
In evaluating the validity of different types of audit evidence, which of the following conclusions is not correct?
- A. The validity of documentary evidence is independent of the effectiveness of the control system in which it was created.
- B. Recomputation, though highly valid, is limited in usefulness due to its limited scope.
- C. Internally created documentary evidence is considered less valid than externally created documentary evidence.
- D. The validity of confirmations varies directly with the independence of the party receiving the confirmation.
正解：A
質問 # 46
After concluding a preliminary assessment, the engagement supervisor prepared a draft work program According to HA guidance which of the following would be tested by this program?
- A. The process controls
- B. The process objectives.
- C. The process scope
- D. The process risks
正解：A
質問 # 47
Due to price risk from the foreign currency purchase of aviation fuel, an airliner has purchased forward contracts to hedge against fluctuations in the exchange rate. When recalculating the exchange losses from individual purchases of jet fuel, which of the following details does the internal auditor need to validate?
1. The hedge documentation designating the hedge.
2. The spot exchange rate on the transaction date.
3. The terms of the forward contract.
4. The amount of fuel purchased.
- A. 1 and 4
- B. 2 and 3
- C. 1 and 2
- D. 3 and 4
正解：B
解説：
Section: Volume E
質問 # 48
After becoming aware of control weaknesses indicating that a fraud could have been committed, which of the following actions should an internal auditor take next?
- A. Notify external auditors of the suspicion that fraud has been committed.
- B. Recommend that a fraud investigation be conducted involving internal auditors, lawyers, investigators, security personnel, and other specialists, as appropriate.
- C. Issue a written report identifying the control weaknesses.
- D. Perform tests directed toward the identification of other fraud indicators.
正解：D
質問 # 49
According to the Standards, which of the following is leastimportant in determining the adequacy of an annual audit plan?
- A. Effective deployment.
- B. Cost effectiveness.
- C. Appropriateness.
- D. Sufficiency.
正解：B
質問 # 50
Which of the following factors would increase the confidence level in a variables sampling plan?
I. A larger sample size.
II. A stratified sample.
III. A larger standard deviation.
- A. I and II only
- B. I and III only
- C. II and III only
- D. I, II, and III
正解：A
質問 # 51
Cross-referencing individual payroll time cards to personnel department records and reports would allow an internal auditor to determine whether:
- A. Individuals were paid only for time worked.
- B. Individuals were paid at the proper rates.
- C. Individuals are bona fide employees.
- D. Personnel department records agree with payroll accounting records.
正解：C
質問 # 52
During an information security audit, an auditor discovers that the current disaster recovery plan was developed three years ago but never tested. There have been significant changes to information systems since the plan was developed. The auditor should:
- A. Update the recovery plan for management as part of the review.
- B. Review the recovery plan and report weaknesses to management.
- C. Ask management to test the recovery plan immediately.
- D. Recommend that management and users update and test the recovery plan.
正解：D
解説：
Section: Volume B
質問 # 53
The chief audit executive (CAE) determined that based on management's oral response, the action taken regarding an audit observation was sufficient when weighted against the relative importance of the audit recommendation. Which of the following is the most appropriate step for the internal auditor to take next?
- A. Initiate a follow-up audit to ensure that action has really been taken.
- B. Follow-up with management until a written response is obtained.
- C. Escalate the issue to the board and get their position on the issue.
- D. Note in the permanent file that follow-up needs to be performed as part of the next engagement.
正解：D
解説：
Section: Volume A
質問 # 54
Which of the following would be a red flag that indicates the possibility of inventory fraud?
I.The controller has assumed responsibility for approving all payments to certain vendors.
II.
The controller has continuously delayed installation of a new accounts payable system, despite a corporate directive to implement it.
III.
Sales commissions are not consistent with the organization's increased levels of sales.
IV.
Payments to certain vendors are supported by copies of receiving memos, rather than originals.
- A. I, II, and IV only.
- B. I, III, and IV only.
- C. I and II only.
- D. II and III only.
正解：A
質問 # 55
Which of the following best illustrates the primary focus of a risk-based approach to control self-assessment?
- A. To evaluate controls regarding the computer security of an oil refinery.
- B. To examine the processes involved in exploring, developing, and operating a gold mine.
- C. To link a financial institution's business objectives to a work unit responsible for the associated risk.
- D. To assess the likelihood and impact of events associated with operating a finished goods warehouse.
正解：D
解説：
Section: Volume E
質問 # 56
Besides a chief audit executive's professional experience what determines the frequency and approach to assessing residual risk?
- A. The expectations set by the board and senior management
- B. The frequency of changes in the organization environment
- C. The frequency of executing the internal audit engagements
- D. The expectations set by operating management and senior management
正解：B
質問 # 57
The final internal audit report should be distributed to which of the following individuals?
- A. Audit client management, executive management, and others approved by the chief audit executive.
- B. Audit client management only
- C. Audit client management, executive management, and any those who request a copy.
- D. Executive management only
正解：A
質問 # 58
Which of the following is a responsibility of the internal auditor once a fraud investigation has been concluded?
- A. Notify the appropriate regulatory authorities regarding the outcome of the investigation.
- B. Determine if controls need to be implemented or strengthened to reduce future vulnerability.
- C. Ascertain the extent to which fraud has been perpetrated.
- D. Implement controls to prevent future occurrences.
正解：B
質問 # 59
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Which of the following is correct with respect to roles within an enterprise-wide risk management process?
The board provides oversight to the risk management process.
Executive management owns the risk management framework.
Senior management is assigned ownership of risks.
Internal audit modifies the risk assessment determined by management.
- A. 1, 2, and 3 only.
- B. 1 and 2 only.
- C. 3 and 4 only.
- D. 1, 2, 3, and 4.
正解：A
質問 # 60
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