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

質問 1

While auditing an organization's credit approval process, an internal auditor learns that the organization has made a large loan to another auditors relative. Which course of action should the auditor take?

（A）Proceed with the audit engagement, but do not include the relative's information.

（B）Immediately withdraw from the audit engagement

（C）Have the chief audit executive and management determine whether the auditor should continue with the audit engagement.

（D）Disclose in the engagement final communication that the relative Is a customer

正解：C 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

Which of the following activities demonstrates an example of the chief audit executive performing residual risk assessment?

（A）Reporting the status of every observation for every engagement in a detailed manner.

（B）Soliciting management's feedback after completion of the audit engagement.

（C）Inquiry of corrective action to be completed within a certain period

（D）Cost-benefit analysis of management not implementing a recommendation to address an observation.

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 3

When taken by a chief audit executive, which of the following actions would be most likely to prevent division management from exaggerating sales reports
1.Announcing a series of internal audit engagements focusing on compliance with corporate sales-reporting policies.
2.Asking the president and the board to issue a statement of corporate policy stressing the importance of accurate management reporting and the negative consequences of intentional misreporting
3.Setting up a hotline for employees to report fraudulent behavior anonymously.
4.Assisting the controller in developing and monitoring a series of business process indicators, which are historically correlated with, but independent of. sales.

（A）2 and 3 only.

（B）1 and 2 only.

（C）3 and 4 only.

（D）2 and 4 only.

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

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 5

A chief audit executive (CAE) following up on action plans from previously completed audits identifies that management has determined that certain action plans are no longer necessary If the CAE disagrees with managements decision, which of the following is the most appropriate next step for the CAE to take?

（A）The CAE must discuss the matter with legal counsel.

（B）The CAE must discuss the matter with senior management

（C）The CAE must discuss the matter with the board

（D）The CAE must discuss the matter with key shareholders.

正解：C 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

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)

質問 7

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 8

A newly appointed chief audit executive (CAE) started analyzing the organization's policies in an attempt to customize them to address internal audit specifics. Which of the following organizationwide practices is most likely to be acceptable to the CAE?

（A）To enhance efficiency, Internal auditors should not be rotated regularly among engagements

（B）Internal auditors' performance evaluation is primarily based on both client satisfaction surveys and cost savings identified from the audits

（C）Standard training for each employee, including internal auditors, is 10 hours per year.

（D）Hiring practices include requiring potential auditors to disclose any significant stock ownership in the organization.

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

An organization's health-care insurance costs have been rising approximately 10 percent per year for several years Which of the following analytical review procedures would best evaluate the reasonableness of the increase in health-care costs?

（A）Develop a comparison of the costs incurred with similar costs incurred by other organizations

（B）Obtain a bid from another health-care administrator to provide the same administrative services as the current health-care administrator.

（C）Obtain the government index of health-care costs for the comparable period of time and compare the rate of increase with that of the cost per employee incurred by the organization.

（D）Review all claims and compare with appropriate procedures to ensure that overpayments have not occurred

正解：C 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

In which scenario might it be considered problematic for the chief audit executive (CAE) to provide assurance services over the payroll function?

（A）The CAE previously undertook a consulting assignment in that area to improve processes.

（B）A couple of years ago, the CAE performed accounting functions for the payroll department.

（C）Prior to becoming the CAE, the CAE was the payroll manager.

（D）The assurance review was initiated following issues identified during a consulting assignment requested by management.

正解：C 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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