更新された2022年10月31日 IIA-CIA-Part2試験問題集でPDF問題とテストエンジン
最新（2022)IIA IIA-CIA-Part2試験問題集
IIA IIA-CIA-Part2 認定試験の出題範囲：
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質問 254
Which of the following is the first step in the process where auditors and clients work together to evaluate the clients' system of internal control?
- A. Develop questionnaires.
- B. Identify and assess controls.
- C. Assess risks.
- D. Identify objectives.
正解: D
質問 255
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. Local law enforcement should be involved as they are more familiar with the applicable local laws.
- B. Communication of any internal ethics violations to external parties may occur with appropriate safeguards.
- C. Cross-cultural differences should always be handled by the staff of the same cultural background.
- D. Cultural impacts are less critical where the organization practices uniform polices around the globe.
正解: B
質問 256
The chief audit executive of a medium-sized financial institution is evaluating the staffing model of the internal audit activity (IAA). According to IIA guidance, which of the following are the most appropriate strategies to maximize the value of the current IAA resources?
* The annual audit plan should include audits that are consistent with the skills of the IAA.
* Audits of high-risk areas of the organization should be conducted by internal audit staff.
* External resources may be hired to provide subject-matter expertise but should be supervised.
* Auditors should develop their skills by being assigned to complex audits for learning opportunities.
- A. 2 and 3 only
- B. 1 and 4 only
- C. 3 and 4 only
- D. 1 and 2 only
正解: C
質問 257
A manufacturer is under contract to produce and deliver a number of aircraft to a major airline. As part of the contract, the manufacturer is also providing training to the airline's pilots. At the time of the audit, the delivery of the aircraft had fallen substantially behind schedule while the training had already been completed. If half of the aircraft under contract have been delivered, which of the following should the internal auditor expect to be accounted for in the general ledger?
- A. Training costs allocated to the number of aircraft delivered, and the cost of actual production hours completed to date.
- B. Training costs allocated to the number of aircraft delivered, and 50% of contracted production costs.
- C. All completed training costs, and 50% of the contracted production costs.
- D. All completed training costs, and the cost of actual production hours completed to date.
正解: C
解説:
Section: Volume E
質問 258
Which of the following is a red flag associated with improper asset valuation?
- A. Allowance for bad debts that is increasing in percentage terms.
- B. Unusual increase in gross margin.
- C. Unusual decrease in the number of days' purchases in inventory.
- D. Recurring positive cash flows from operations.
正解: B
解説:
Topic 3, Volume C
質問 259
Which of the following is least likely to help ensure that risk is considered in a work program?
- A. Prior risk assessments are considered.
- B. Client efforts to affect risk management are considered.
- C. Risks are discussed with audit client.
- D. All available information from the risk-based plan is used.
正解: A
質問 260
Which of the following is the most common method management can use to manage risk within its risk appetite?
- A. Use of risk registers and dashboard.
- B. Implementation of controls.
- C. Continuous evaluations and audits.
- D. Frequent communication of risk appetite for operating personnel.
正解: B
質問 261
Which of the following is an advantage to using the questionnaire approach when conducting risk and control self assessments?
- A. It is educational for participants.
- B. Follow-up for clarification is efficient.
- C. It allows for in-depth probing of issues.
- D. Responses can easily be quantified and analyzed.
正解: D
質問 262
According to IIA guidance, which of the following are acceptable strategies for an internal audit activity (IAA) to establish or build relationships?
- A. During an engagement, restrict communications with affected executives to matters pertaining to the engagement; and encourage all IAA members to develop relationships with the organization's executives.
- B. Assist executives with their administrative and governance responsibilities, and encourage all IAA members to develop relationships with the organization's executives.
- C. During an engagement, restrict communications with affected executives to matters pertaining to the engagement; and ensure that all communications with the board are formal audit reports or preset agendas.
- D. Assist executives with their administrative and governance responsibilities, and ensure that all communications with the board are formal audit reports or preset agendas.
正解: B
質問 263
An organization has developed a large database that tracks employees, employee benefits, payroll deductions, job classifications, and other similar information. The internal auditor reviews the retirement benefits plan and determines that the pension and medical benefits have been changed several times in the past ten years. The auditor wishes to determine whether there is justification to perform further audit investigation. The most appropriate audit procedure would be to:
- A. Review the trend of overall retirement expense over the last ten years. If the retirement expense increased, it would indicate the need for further investigation.
- B. Use generalized audit software to select a monetary-unit sample of retirement pay, and determine whether each retired employee was paid correctly.
- C. Use generalized audit software to select an attributes sample of retirement pay, and perform detailed testing to determine whether each person chosen was given the proper benefits.
- D. Review reasonableness of retirement pay and medical expenses on a per-person basis stratified by which plan was in effect when the employee retired.
正解: D
解説:
Section: Volume C
質問 264
The newly appointed chief audit executive (CAE) of a large multinational corporation, with seasoned internal audit departments located around the world, is reviewing responsibilities for engagement reports. According to IIA guidance, which of the following statements is true?
- A. The CAE is required to review, approve, and sign all regulatory compliance engagement reports only.
- B. The internal audit charter must identify authorized signers of engagement reports.
- C. The CAE is required to review, approve, and sign every engagement report.
- D. The CAE may delegate responsibility for reviewing, approving and signing engagement reports, but should review the reports after they are issued.
正解: D
質問 265
An internal auditor and engagement client are deadlocked over the auditor's differing opinion with management on the adequacy of access controls for a major system. Which of the following strategies would be the most helpful in resolving this dispute?
- A. Escalate the issue to senior management for a decision.
- B. Conduct a joint brainstorming session with management.
- C. Ask the chief audit executive to mediate.
- D. Disclose the client's differing opinion in the final report.
正解: B
解説:
Section: Volume E
質問 266
Which of the following should management action plans include at a minimum?
- A. The internal auditor's next review date of the action plan
- B. An owner of the action plan
- C. An implementer for the action plan
- D. Detailed procedures for the action plan
正解: B
質問 267
An organization has developed a large database that tracks employees, employee benefits, payroll deductions, job classifications, and other similar information. The internal auditor reviews the retirement benefits plan and determines that the pension and medical benefits have been changed several times in the past ten years. The auditor wishes to determine whether there is justification to perform further audit investigation. The most appropriate audit procedure would be to:
- A. Review the trend of overall retirement expense over the last ten years. If the retirement expense increased, it would indicate the need for further investigation.
- B. Use generalized audit software to select a monetary-unit sample of retirement pay, and determine whether each retired employee was paid correctly.
- C. Use generalized audit software to select an attributes sample of retirement pay, and perform detailed testing to determine whether each person chosen was given the proper benefits.
- D. Review reasonableness of retirement pay and medical expenses on a per-person basis stratified by which plan was in effect when the employee retired.
正解: D
質問 268
A toy manufacturer receives certain components from an overseas supplier and uses them to assemble final products Recently quality reviews have identified numerous issues regarding the components' compliance with mandatory quality standards. Which type of engagement would be most appropriate to assess the root causes of the quality issues?
- A. A risk assessment
- B. An operational audit
- C. A fraud investigation
- D. A third-party audit
正解: D
質問 269
In which of the following cases is it appropriate for an audit report to not contain management's response either within the report or as an attachment?
- A. An internal audit report contains no observations.
- B. There was insufficient time to obtain management's response during the draft reporting process.
- C. Internal controls were found to be properly designed and operating effectively although operations are deemed inefficient.
- D. Management's response to an audit report is generally not a requirement.
正解: A
質問 270
According to IIA guidance, which of the following are appropriate actions for the chief audit executive regarding management's response to audit recommendations?
- A. Oversee the corrective actions undertaken by management, and establish timelines for corrective action by management.
- B. Evaluate and verify management's response, and determine the need and scope for additional work.
- C. Oversee the corrective actions undertaken by management, and determine the need and scope for additional work.
- D. Evaluate and verify management's response, and establish timelines for corrective action by management.
正解: B
質問 271
Which of the following is not true regarding the management of internal audit resources?
- A. A minimum level of information technology knowledge is necessary.
- B. Skills availability must be aligned with financial constraints.
- C. Resources include external service providers and computer-assisted audit techniques.
- D. The adequacy of internal audit resources is ultimately a board responsibility.
正解: B
質問 272
The chief audit executive (CAE) notes during review of the final report of an assurance engagement that management has decided to accept the risks of two significant exposures identified by the audit. Which of the following actions by the CAE would be least prudent in these circumstances?
- A. Review the working papers and conclusions as to the perceived residual risk.
- B. Implement follow-up procedures to monitor the potential impact of those risks.
- C. Meet with the auditor-in-charge to review the conclusions.
- D. Meet with senior management to consider their reasoning for the decision.
正解: B
質問 273
When internal auditors provide consulting services, the scope of the engagement is primarily determined by:
- A. The internal audit activity's charter.
- B. Internal auditing standards.
- C. The engagement client.
- D. The audit engagement team.
正解: C
質問 274
Reviewing internal audit report drafts with clients is:
1. Required according to the Standards.
2. A form of courtesy.
3. Ethically mandated.
4. A form of validation.
- A. 2 and 4 only
- B. 3 and 4 only
- C. 2 and 3 only
- D. 1 and 2 only
正解: A
質問 275
A limitation of using ratio analysis in an audit engagement is that it:
- A. Is useful only when comparisons can be made across other industries.
- B. Is an expensive method of testing.
- C. Requires computer software in order to develop meaningful interpretations of data.
- D. Often uses financial information provided by management which has not been reviewed for reliability and validity.
正解: D
質問 276
The scope of a business process review primarily involves:
- A. Assessing the organization's system of internal controls.
- B. Reviewing routine financial information and assessing the appropriateness of various accounting treatments.
- C. Evaluating organizational and departmental structures, including assessments of transaction flows.
- D. Appraising the environment and comparing against established criteria.
正解: C
質問 277
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