IIA-CHAL-QISA無料問題集「IIA Qualified Info Systems Auditor CIA Challenge」

質問 1

A corporate merger decision prompts the chief audit executive (CAE) to propose interm changes to the existing annual audit plan to account for emerging risks Which of the following Is the most appropriate action for the CAE to take regarding the changes made to the audit plan?

（A）Communicate with the CEO and present the revised audit plan to the board for approval

（B）Present the revised audit plan directly to the board for approval

（C）Communicate with the chief financial officer and present the revised audit plan to the CEO for approval.

（D）Present the revised audit plan directly to the CEO for approval.

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 2

A multinational organization has asked the internal audit activity to assist in setting up the organization's risk management system The chief audit executive (CAE) agrees to take on the engagement as a consultant. Which of the following tasks is appropriate for the CAE to undertake?

（A）Set risk Indicators and mitigation plans for management to Implement.

（B）Coordinate and facilitate risk workshops for management to attend

（C）Determine the number of significant risks for management to report to the board

（D）Establish the degree of risk appetite for management to accept.

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 3

Which of the following could increase risks to the organization's control environment?

（A）Lower than average employee turnover.

（B）Implementation of a fraud hotline

（C）Strong board of directors oversight.

（D）Incentive-based compensation structures

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 4

Which of the following resources would be most effective for an organization that would like to improve how it informs stakeholders of its social responsibility performance?

（A）Global Reporting Initiative.

（B）COSO's enterprise risk management framework.

（C）Open Compliance and Ethics Group.

（D）ISO 26000

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 5

Which of the following is the most appropriate reason for a chief audit executive to conduct an external assessment more frequently than five years?

（A）The parent organization's internal audit activity agreed to perform biennial reciprocal external assessments to provide greater assurance at a reduced cost.

（B）More frequent external assessments can serve as an equivalent substitute for internal assessments.

（C）Significant changes in the organization's accounting policies or procedures would warrant timely analysis and feedback.

（D）A change in senior management or internal audit leadership may change expectations and commitment to conformance

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 6

A company makes a product at a cost of $26 per unit, of which $10 is fixed cost. The product is usually sold for $30 per unit; however, the company has been approached by a new customer who would like to purchase
3,500 units for $18 each Further, the company would Incur additional cost to deliver the units to this customer If the company has the excess manufacturing capacity and all other factors are constant, what is the additional cost that the company would Incur in order to makea profit of $1.50 per unit for this order?

（A）$2 50

（B）$1.50

（C）$0.50

（D）$3.50

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 7

Internal auditors map a process by documenting the steps in the process, which provides a framework for understanding Which of the following is a reason to use narrative memoranda?

（A）To identify individuals who perform key roles

（B）To document which outputs support other activities.

（C）To create a detailed risk assessment

（D）To explain a simple process.

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 8

Which of the following statements is true regarding managements use of judgement to design, implement, and conduct internal control?

（A）It is inappropriate for management to exercise judgement in areas such as specifying and using suitable accounting principles.

（B）The use of judgment enhances managements ability to make better decisions about internal control, but cannot guarantee perfect outcomes.

（C）It is inappropriate for management to exercise judgement in assessing whether components are present, functioning, and operating together

（D）introducing judgment generally diminishes managements ability to make good decisions about internal control

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 9

Which of the following actions would an internal auditor perform primarily during a consulting engagement of a debt collections process?

（A）Reviewing journal entries for accuracy and completeness.

（B）Comparing the policies and procedures to regulatory collections guidance.

（C）Performing a walk-through of the debt collections process to determine whether proper segregation of duties exists

（D）Advising management on streamlining the recording of accounts receivable.

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 10

An internal auditor is asked to determine why the production line for a large manufacturing organization has been experiencing shutdowns due to unavailable parts The auditor learns that production data used for generating automatic purchases via electronic interchange is collected on personal computers connected by a local area network (LAN) Purchases are made from authorized vendors based on both the production plans for the next month and an authorized materials requirements plan (MRP) that identifies the parts needed per unit of production. The auditor suspects the shutdowns are occurring because purchasing requirements have not been updated for changes in production techniques. Which of the following audit procedures should be used to test the auditor's theory?

（A）Develop a report of excess inventory and compare the inventory with current production volume.

（B）Select a sample of production estimates and MRPs for several periods and trace them into the system to determine that input is accurate

（C）Compare purchase orders generated from test data Input into the LAN with purchase orders generated from production data for the most recent period.

（D）Compare the parts needed based on current production estimates and the MRP for the revised production techniques with the purchase orders generated from the system for the same period

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

IIA-CHAL-QISA 無料問題集「IIA Qualified Info Systems Auditor CIA Challenge」

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