IIA-CIA-Part2 無料問題集「IIA Practice of Internal Auditing」

（A）Define the duties and responsibilities needed from management to perform the engagement.

（B）Disclose the fact that follow-up reviews may be conducted to ensure that recommendations are implemented adequately.

（C）Disclose the fact that auditors who perform the work may not be subject matter experts in the topic of the review.

（D）Clarify that matters discovered during the engagement may also be reported to senior management and the audit committee.

（A）Analytical procedures begin after the engagement's planning phase.

（B）Analytical procedures compare information against expectations.

（C）Analytical procedures are computer-assisted audit techniques.

（D）Analytical procedures provide internal auditors with explainable results.

（A）To confirm agreement with preliminary observations and conclusions identified during the engagement.

（B）To verify that the corrective actions required by senior management are completed as agreed.

（C）To provide a status update on a short engagement to management of the area under review and to the audit supervisor.

（D）To provide those responsible for the area under review with the opportunity to act on certain observations immediately.

（A）The CAE should reassess and validate the risk tolerance policy

（B）The CAE should grant management more time to implement the recommendation and check the status of the issue during the next scheduled follow-up.

（C）The CAE should reiterate the internal audit team's recommendations to management .

（D）The CAE should escalate the issue to senior management .

（A）Ask the chief audit executive to mediate.

（B）Conduct a joint brainstorming session with management.

（C）Disclose the client's differing opinion in the final report.

（D）Escalate the issue to senior management for a decision.

（A）interview IT management in both regions

（B）Interview propel management and the vendor responsible for implementation

（C）Inspect regional user software training records

（D）Distribute surveys to software users in both regions

（A）Control activities

（B）Inherent risk

（C）Compensating controls

（D）Residual risk

（A）2, 3, and 4

（B）2 and 4

（C）1 and 2

（D）1, 2, and 3

（A）Providing an assessment of customer satisfaction with customer service provided by the organization

（B）Proving an assessment of the design adequacy of controls related to consumer privacy and confidentially.

（C）Proving in-house training to senior management regarding applicable laws and regulations

（D）Providing testing on the operating effectiveness of controls ever the reliability of financial reporting

（A）Review meeting notes from discussions involving management of the area to be reviewed.

（B）Assess process How and control documents used to meet regulatory requirements

（C）Review the organizational structure, management roles and responsibilities and operating procedures

（D）Evaluate management's risk assessment and the internal audit activity's risk assessment

（A）Rely upon the information to draw conclusions about the effectiveness of controls.

（B）Document any facts obtained and include them as part of the audit engagement workpapers.

（C）Use the knowledge obtained to evaluate the effectiveness of internal control processes.

（D）Objectivity requires that this information should not be used in any part of the audit engagement.

（A）The main purpose of the engagement work program is to determine the nature and timing of procedures required to gather audit evidence.

（B）The audit engagement objectives should be based on operational management's view of risk objectives.

（C）The scope of the engagement should be planned according to the internal audit activity's budget and then aligned to the risk universe.

（D）The planning phase of the engagement should be completed and approved before the fieldwork of the engagement begins.

（A）Any risk that can cause material or financial loss

（B）Any risk involving organizational expansion into a new geographical area with an unstable political environment.

（C）Any risk involving investments into bitcoin and suspicious derivatives

（D）Any risk that could cause injuries or pollute the environment

（A）Review the previous internal audit report and locus on key audit observations and action plans

（B）Discuss the department's present strategies 'and objectives with the head of the HR department

（C）Meet with the chief operating officer 10 obtain Information about the MR department

（D）Review the organization's risk strategy and risk appetite framework

（A）Helping in the design of the risk management program

（B）Evaluating procurement department process effectiveness

（C）Assessing financial reporting control adequacy

（D）Reviewing environmental, social, and governance reporting compliance