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

（A）Relevant risk indicators and mitigation plans are in place

（B）All risks are identified and assessed

（C）Business profitability is likely to be achieved

（D）Risk information is communicated to customers and suppliers

（A）By defining activities by the organization chart.

（B）By looking at activities by businesses cost centers.

（C）By looking external factors such as product complaints.

（D）By defining activities by business processes.

（A）Wire transfers that exceeded $10,000 in the last 12 months will be analyzed.

（B）The probability of significant errors will be considered via risk assessment.

（C）Both random and judgmental samplings will be used during the engagement.

（D）Potential legislation on privacy topics will be employed as a compliance target.

（A）The most recent risk assessment conducted by management of the area to be reviewed.

（B）The organizational chart, business objectives and policies and procedures of the area to be reviewed.

（C）The preliminary risk assessment performed by internal auditors planning the engagement

（D）The requests of operational and senior management throughout the organization.

（A）The nature, timing, and extent of follow-up for assurance engagements is standardized to ensure quality performance.

（B）The follow-up process must be complete and documented in the working papers in order to conclude the engagement.

（C）Internal auditors have responsibility for determining if management and the board have implemented the recommended action or otherwise accepted the risk.

（D）The actions of external auditors and other external assurance providers is not encompassed by internal audit's follow-up process.

（A）The head of customer service

（B）The board of directors

（C）Senior management of the organization

（D）The chief audit executive

（A）Workpapers should be understandable to external auditors and regulatory agencies.

（B）Workpapers should be understandable to the audit client and the board.

（C）Workpapers should be understandable to the auditor in charge and the chief audit executive.

（D）Workpapers should be understandable to another internal auditor who was not involved in the engagement.

（A）Approving audit work programs

（B）Ensuring workpapers support audit findings

（C）Reviewing engagement draft reports

（D）Ensuring the process owner with the engagement objectives

（A）The evaluation and compensation of the internal audit team.

（B）A request for an increase of the CAE's salary for the next fiscal year.

（C）The internal audit risk assessment and audit plan for the next fiscal year.

（D）The internal audit budget and resource plan for the coming fiscal year.

（A）The acceptable rate of occurrence less the precision exceeds the sample rate of occurrence.

（B）The sample rate of occurrence is less than the acceptable error rate.

（C）The sample rate of occurrence plus the precision exceeds the acceptable error rate.

（D）The sample rate of occurrence plus the precision equals the acceptable error rate.

（A）Internal auditors become involved in and knowledgeable about the self-assessment process.

（B）Nonaudit employees become experienced in assessing controls and associating control processes with managing risks.

（C）Informal, soft controls are omitted, and greater focus is placed on hard controls.

（D）The entire objectives-risks-controls infrastructure of an organization is subject to greater monitoring and continuous improvement.

（A）Improper segregation of duties.

（B）An employee's reported concerns.

（C）Incentives and bonus programs.

（D）Lack of an ethics policy.