IIA IIA-CIA-Part2リアル試験問題解答は無料
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IIA IIA-CIA-Part2 認定試験の出題範囲：
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質問 106
Due to the expanded role of internal audit in the organization, the chief audit executive (CAE) of a construction company decides to employ the services of an outsourced audit service provider to augment the internal audit staff. What does the CAE need to consider in determining whether the outsourced audit service provider possesses the necessary knowledge, skills and other competencies to perform an audit engagement?
- A. The financial interest that the external service provider may have in the organization.
- B. Specific matters expected to be covered in the engagement communications.
- C. The reputation of the external service provider.
- D. The extent of other ongoing services the external service provider may be performing for the organization.
正解: C
質問 107
The chief audit executive (CAE) of a new organization is in the process of determining the manner in which audit reports will be distributed and to whom. According to the Standards, which of the following is the most appropriate course of action for the CAE to take to develop this distribution process?
- A. The process should be determined in meetings with the external auditor and senior management to ensure alignment with external reporting.
- B. The CAE should independently implement the report distribution, using best judgment to ensure that all relevant stakeholders are informed.
- C. The CAE should request that senior management and the board meet to determine the most appropriate reporting method.
- D. The CAE should meet with senior management for their input, but finalize the distribution of all reports with the board.
正解: D
解説:
Section: Volume D
Explanation
質問 108
An organization has developed a large database that tracks employees, employee benefits,
payroll deductions, job classifications, and other similar information. The internal auditor reviews the retirement benefits plan and determines that the pension and medical benefits have been changed several times in the past ten years. The auditor wishes to determine whether there is justification to perform further audit investigation. The most appropriate audit procedure would be to:
- A. Use generalized audit software to select a monetary-unit sample of retirement pay, and determine whether each retired employee was paid correctly.
- B. Review the trend of overall retirement expense over the last ten years. If the retirement expense increased, it would indicate the need for further investigation.
- C. Use generalized audit software to select an attributes sample of retirement pay, and perform detailed testing to determine whether each person chosen was given the proper benefits.
- D. Review reasonableness of retirement pay and medical expenses on a per-person basis stratified by which plan was in effect when the employee retired.
正解: D
質問 109
A large retail organization, which sells most of its products online, experiences a computer hacking incident. The chief IT officer immediately investigates the incident and concludes that the attempt was not successful. The chief audit executive (CAE) learns of the attack in a casual conversation with an IT auditor. Which of the following actions should the CAE take?
1. Meet with the chief IT officer to discuss the report and control improvements that will be implemented as a result of the security breach, if any.
2. Immediately inform the chair of the audit committee of the security breach, because thus far only the chief IT officer is aware of the incident.
3. Meet with the IT auditor to develop an appropriate audit program to review the organization's Internet-based sales process and key controls.
4. Include the incident in the next quarterly report to the audit committee.
- A. 2 and 4
- B. 1 and 2
- C. 1 and 3
- D. 3 and 4
正解: B
質問 110
An internal audit activity implemented an integrated test facility to test payroll processing. The auditors identified the key controls and processing steps built into the computer program and developed test data to test them. The auditors submitted test transactions throughout the year and did not find any differences in their test results. The auditors can conclude that:
- A. The computer application and its control procedures were processing payroll transactions correctly during the past year.
- B. All of the above.
- C. All employees were correctly paid during the year and their pay was correctly computed.
- D. The system is properly capturing the hours worked by employees during the year and the hours have been properly submitted to payroll and processed correctly.
正解: A
解説:
Section: Volume A
質問 111
What type of analysis is performed when an auditor tests for unusual variations in information by comparing the number of employees working at a factory site with the direct cost of production each month over a period of one year?
- A. Ratio analysis.
- B. Trend analysis.
- C. Horizontal analysis.
- D. Regression analysis.
正解: D
解説:
Section: Volume C
質問 112
Which of the following situations justifies the release of an interim report to management and the board?
- The internal auditor is convinced that the audit observations require immediate attention. - The internal auditor would like to communicate a change in engagement scope for the activity under review. - The internal auditor notes that the engagement may extend over a longer time period. - The audit supervisor believes that issuing interim reports eases supervisory review and controls over working papers.
- A. 1, 2, and 3 only.
- B. 2 and 3 only.
- C. 1 and 3 only.
- D. 2, 3, and 4 only.
正解: A
質問 113
Which of the following describes an internal auditor's responsibilities to include audit procedures to detect fraud in audits of a multinational organization?
- A. Proper audit procedures, when carried out with due professional care, will guarantee that fraud, if present, will be detected.
- B. International Accounting Standards require the internal auditor to include audit procedures which would detect fraud if it would cause a material misrepresentation of the financial statements.
- C. Internal auditors do not have any specific responsibilities with respect to including fraud-related audit procedures.
- D. If significant control weaknesses are detected, additional tests should be directed toward other indicators of fraud.
正解: D
質問 114
A limitation of using ratio analysis in an audit engagement is that it:
- A. Often uses financial information provided by management which has not been reviewed for reliability and validity.
- B. Requires computer software in order to develop meaningful interpretations of data.
- C. Is an expensive method of testing.
- D. Is useful only when comparisons can be made across other industries.
正解: A
質問 115
Which of the following types of sampling techniques should an internal auditor use when testing the effectiveness of internal controls?
- A. Attributes sampling.
- B. Variables sampling.
- C. Mean-per-unit sampling.
- D. Dollar-unit sampling.
正解: A
質問 116
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. Interpersonal skills.
- C. Communication skills.
- D. Time management skills.
正解: A
質問 117
Which of the following conditions should a chief audit executive take into account when deciding if a follow- up audit engagement is necessary?
* The reported observations were significant and high risk.
* Internal audit resources and the time it will require for follow-up.
* Management may not have the resources to take action.
* Management has previously decided not to take any action.
- A. 2, 3, and 4 only
- B. 1, 3, and 4 only
- C. 1, 2, and 3 only
- D. 1, 2, and 4 only
正解: D
質問 118
According to IIA guidance, which of the following are the most important objectives for helping to ensure the appropriate completion of an engagement?
1.Coordinate audit team members to ensure the efficient execution of all engagement procedures.
2.Confirm engagement workpapers properly support the observations, recommendations, and conclusions.
3.Provide structured learning opportunities for engagement auditors when possible.
4.Ensure engagement objectives are reviewed for satisfactory achievement and are documented properly.
- A. 1, 2, and 4
- B. 1, 2, and 3
- C. 2, 3, and 4
- D. 1, 3, and 4
正解: A
質問 119
Given the scarcity of internal audit resources, a chief audit executive (CAE) decided not to schedule a follow-up of audit recommendations when developing engagement work schedules. Does the CAE's decision violate the Standards?
- A. Yes, because scarcity of resources is not a sufficient reason to omit follow-up action.
- B. No, because the Standards do not specify whether follow-up is needed.
- C. No, because when there is evidence of sufficient motivation by the client, there is no need for follow-up action.
- D. Yes, because the Standards require the auditors to determine whether the client has appropriately implemented all of the auditor's recommendations.
正解: A
解説:
Section: Volume A
質問 120
The scope of a business process review primarily involves:
- A. Evaluating organizational and departmental structures, including assessments of transaction flows.
- B. Appraising the environment and comparing against established criteria.
- C. Reviewing routine financial information and assessing the appropriateness of various accounting treatments.
- D. Assessing the organization's system of internal controls.
正解: A
解説:
Section: Volume B
質問 121
An internal auditor is conducting an assessment of the purchasing department. She has worked the full amount of hours budgeted for the engagement; however, the audit objectives are not yet complete. According to IIA guidance, which of the following are appropriate options available to the chief audit executive?
1. Allow the auditor to decide whether to extend the audit engagement.
2. Determine whether the work already completed is sufficient to conclude the engagement.
3. Provide the auditor feedback on areas of improvement for future engagements.
4. Provide the auditor with instructions and directions to complete the audit.
- A. 1, 2, and 4
- B. 1, 2, and 3
- C. 1, 3, and 4
- D. 2, 3, and 4
正解: D
解説:
Section: Volume E
質問 122
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. Performed under the supervision of the information technology department.
- B. Performed in accordance with the terms of the contract.
- C. Carried out using standard review procedures for retailers.
- D. Carried out in accordance with the Standards.
正解: D
解説:
Section: Volume B
質問 123
Which of the following factors could interfere with effective problem solving by an internal auditor?
I. Reacting to previous experiences with clients.
II. Focusing only on the most likely cause.
III. Correcting the symptoms of problems.
- A. III only
- B. I and II only
- C. I only
- D. I, II, and III
正解: D
質問 124
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