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

質問 1

The following is a list of major findings in the executive summary report for an audit of the contract management process
- Noncompliance with contract provisions requiring vendors to obtain insurance policies with indemnity value of not less than $1 million
- Compliance with contract obligations and deliverables is not monitored
- No contract agreement with five vendors providing core services
Which of the following is an appropriate conclusion that can be drawn from these findings?

（A）These are weaknesses resulting from a lack of a documented contracting policy

（B）Management should expedite actions to rectify the observations identified

（C）Substandard service delivery by vendors may not be detected

（D）The internal controls guiding contract management are not operating effectively

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 2

Considering the five-attribute approach to documenting deficiencies in an area under review which of the following answers the question. "What should be in place?''

（A）Recommendation

（B）Criteria

（C）Condition

（D）Action plan

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

The internal audit activity has adopted the balanced scorecard approach to assess its performance According to MA guidance which of the following is a key performance indicator relevant to the audit client?

（A）Percentage of planned audits completed

（B）Percentage of recommendations implemented by corrective action date

（C）Staff experience

（D）Conformance with the International Professional Practices Framework

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 4

The head of customer service asked the chief audit executive (CAE) whether internal auditors could assist her staff with conducting a risk self-assessment in the customer service department The CAE promised to meet with customer service managers analyze relevant business processes and come up with a proposal Who is most likely to be the final approver of the engagement objectives and scope?

（A）The head of customer service

（B）The board of directors

（C）Senior management of the organization

（D）The chief audit executive

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

The board of directors expressed concerns about potential external risks that could impact the organization s ability to meet its annual objectives and goals The board requested consulting services from the internal audit activity to gain insight regarding the external risks Which of the following engagement objectives would be appropriate to fulfill this request?

（A）Assess the organization's risk impacts from the markets in which it operates

（B）Assess the organization's ability to minimize potential external risks

（C）Assess the organization's controls implemented that would help minimize risks

（D）Assess the organization's process of vetting vendors that provide necessary services to 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 6

The internal audit activity has become aware of public complaints regarding the sales practices of telephone marketing personnel in a large organization. The internal auditors decide to review a sample of all complaints within the last three months to ensure they are reflective of current marketing practices. Which of the following best describes this sampling technique?

（A）Statistical sampling

（B）Discovery sampling

（C）Judgmental sampling

（D）Random sampling

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 7

Which type of engagement would be the most appropriate to assess the maturity and rigor of the organizationwide risk management process of a target entity that management is considering acquiring?

（A）A risk and control self-assessment engagement.

（B）A due diligence engagement.

（C）An operational audit engagement.

（D）A feasibility study engagement.

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 chief audit executive (CAE) received a detailed internal report of senior management's internal control assessment. Which of the following subsequent actions by the CAE would provide the greatest assurance over management's assertions?

（A）Assert whether the described and reported control processes and systems exist.

（B）Determine whether management's operating style and the philosophy described in the report reflect the effective functioning of internal controls.

（C）Evaluate the completeness of the report and management's responses to identified deficiencies.

（D）Assess whether senior management adequately supports and promotes the internal control culture described in the report.

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 9

According to IIA guidance, which of the following is true when the internal audit activity is asked to investigate potential ethics violations in a foreign subsidiary?

（A）Communication of any internal ethics violations to external parties may occur with appropriate safeguards.

（B）Cross-cultural differences should always be handled by the staff of the same cultural background.

（C）Local law enforcement should be involved as they are more familiar with the applicable local laws.

（D）Cultural impacts are less critical where the organization practices uniform polices around the globe.

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 10

According to IIA guidance, when would an interim report typically be produced?

（A）During lengthy audit engagements involving several organizational units.

（B）During a standard audit engagement when management wants to address an issue before the final report is drafted.

（C）Following management's update tor actions taken on outstanding recommendations.

（D）Following each workshop conducted during a consulting engagement.

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 11

Which of the following engagement supervision activities should be performed first?

（A）Ensure that internal audit recommendations are practical, cost-effective, and value-added

（B）Ensure that risks to the timely completion of the engagement are assessed

（C）Ensure that performance assessments are completed for audit team members

（D）Ensure that internal audit conclusions am based on sufficient and reliable evidence

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 12

An internal auditor e assessing the design of a control and has identified a potential significant weakness. The auditor shared his concern with management however management does not agree that the weakness is significant. What should the internet auditor do next?

（A）Because the design weakness has been identified no additional audit work is needed

（B）Report the finding that management has accepted a level of risk that is unacceptable.

（C）Perform additional audit work to better articulate the risk

（D）Proceed to testing how effectively the control is opening.

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

弊社を連絡する

関連リンク

トップ試験