無料提供されるIIA-CIA-Part2問題集とIIA-CIA-Part2リアル試験問題
IIA IIA-CIA-Part2実際の問題とブレーン問題集
IIA-CIA-Part2試験は、候補者の内部監査の知識とスキルを厳格かつ包括的に評価するものです。試験に合格することは、候補者が内部監査のキャリアで優れた専門知識と資格を有していることを証明します。この認定は雇用主に高く評価され、キャリアの機会や給与の可能性を増やすことができます。
IIA IIA-CIA-Part2 認定試験の出題範囲：
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質問 # 250
Which of the following data sources would provide the least valid data for an audit of a retail store's customer service?
- A. A graph that compares staffing levels for selected times with store traffic (number of customers) over the same time period.
- B. A random survey of customer satisfaction given to customers as they leave the store.
- C. A graph of customer service training across stores, comparing training with overall levels of service satisfaction.
- D. Interviews of randomly selected service personnel regarding the quality of service that they provide.
正解：D
質問 # 251
An internal auditor wants to determine whether employees are complying with the information security policy, which prohibits leaving sensitive information on employee desks overnight. The auditor checked a sample of 90 desks and found eight that contained sensitive information. How should this observation be reported, if the organization tolerates 4 percent noncompliance?
- A. The incidents of noncompliance exceed the tolerance level and should be included in the final engagement report.
- B. The deviations are within the acceptable tolerance limit, so the matter only needs to be reported to the information security manager.
- C. The incidents of noncompliance fall outside the acceptable tolerance limit and require immediate corrective action, as opposed to reporting.
- D. The matter does not need to be reported, because the noncompliant findings fall within the acceptable tolerance limit.
正解：A
質問 # 252
Which of the following audit procedures is most suitable for verifying that all sales transactions have been recorded?
- A. Vouching.
- B. Tracing.
- C. Observation.
- D. Re-computation.
正解：B
質問 # 253
The internal audit manager has been delegated the task of preparing the annual internal audit plan for the forthcoming fiscal year All engagements should be appropriately categorized and presented to the chief audit executive for review Which of the following would most likely be classified as a consulting engagement?
- A. Assessing financial reporting control adequacy
- B. Helping in the design of the risk management program
- C. Reviewing environmental, social, and governance reporting compliance
- D. Evaluating procurement department process effectiveness
正解：B
解説：
A consulting engagement in internal auditing involves providing advisory and related client service activities, the nature and scope of which are agreed upon with the client. These are intended to add value and improve an organization's governance, risk management, and control processes. Helping in the design of the risk management program is a consulting activity because it involves advising management on how to establish or improve the processes for identifying, assessing, and managing risks. This is different from assurance engagements, which primarily focus on assessing existing processes.
Reference:
The Institute of Internal Auditors (IIA) Standard 2010: Planning
IIA Practice Advisory 2010-1: Linking the Audit Plan to Risk and Exposures
質問 # 254
An auditor plans to analyze customer satisfaction, including: (1) customer complaints recorded by the customer service department during the last three months; (2) merchandise returned in the last three months; and (3) responses to a survey of customers who made purchases in the last three months. Which of the following statements regarding this audit approach is correct?
- A. Although useful, such an analysis does not address any risk factors.
- B. The survey would not consider customers who did not make purchases in the last three months.
- C. Steps 1 and 2 of the analysis are not necessary or cost-effective if the customer survey is comprehensive.
- D. Analysis of three months' activity would not evaluate customer satisfaction.
正解：B
解説：
Section: Volume A
質問 # 255
An internal auditor is preparing for an auditor of newly implemented software that is used by 3,000 employees in South America and Europe. What would be the best way for the auditor to gather relevant feedback?
- A. Distribute surveys to software users in both regions
- B. Interview propel management and the vendor responsible for implementation
- C. interview IT management in both regions
- D. Inspect regional user software training records
正解：A
解説：
To gather relevant feedback on the newly implemented software used by 3,000 employees in South America and Europe, distributing surveys to the software users in both regions is the best approach. Surveys can reach a large number of users quickly and can provide comprehensive feedback on various aspects of the software, including usability, functionality, and user satisfaction. This method allows for the collection of a wide range of opinions and experiences, which can be analyzed to identify common issues and areas for improvement.
References:
* The Institute of Internal Auditors (IIA) Practice Guide: Auditing IT Projects
* IIA Standard 2310 - Identifying Information
質問 # 256
Access control software on an organization's mainframe computer records detailed information concerning both successful and unsuccessful log-on attempts to applications. Which of the following audit tools would be best suited to review the access information that has been recorded?
- A. Flowcharting.
- B. Test data.
- C. Generalized audit software.
- D. Integrated test facility.
正解：C
質問 # 257
Upon concluding the engagement fieldwork an internal auditor discusses the audit findings with operational management There is a greater likelihood that the auditor will obtain a responsive action plan from management when both parties agree on which of the following attributes of the audit finding?
- A. Effect
- B. Condition
- C. Criteria
- D. Cause
正解：A
質問 # 258
The human resources (HR) department was last reviewed three years ago and is due for an assurance engagement after undergoing recent process changes. Which of the following would the most effective option identify the HR department's risks and controls?
- A. Review the previous internal audit report and locus on key audit observations and action plans
- B. Meet with the chief operating officer 10 obtain Information about the MR department
- C. Review the organization's risk strategy and risk appetite framework
- D. Discuss the department's present strategies 'and objectives with the head of the HR department
正解：D
質問 # 259
An internal auditor has just undertaken an organization-wide risk assessment. In identifying potential audit engagements, the internal auditor should consider least:
- A. Focusing in areas not audited last year.
- B. Focusing on those risks highlighted by the external auditor.
- C. Factoring in management requests.
- D. Focusing on the high risk areas as sources of potential engagements.
正解：A
解説：
Section: Volume C
質問 # 260
An organization has a large number of vendors supplying goods to its various branches across the region. The code of conduct statements signed by the employees specify that the employees or their families will not sell goods to the organization. However, during the internal audit of a branch, the internal auditor suspected that some of the employees may be supplying goods to the organization contrary to the code of conduct. The chief audit executive has requested that a thorough review be completed to identify the potential employee vendors. Of the following tests, it would be least useful to compare [List A] with [List B].
[List A]
[List B]
- A. Vendor bank account numbers Employee bank account numbers
- B. Dates of payments to vendors Dates of salary payments to employees
- C. Addresses of vendors from the vendor database Addresses of employees from the employee database D .Vendor names Employee names
正解：B
質問 # 261
An audit of customer accounts receivable found that outstanding receivables as a percentage of revenue had increased significantly during the past two years. The increase was attributed to the extension of credit, at the urging of the marketing department, to a number of companies that were not credit worthy.
Which of the following would be least useful in monitoring the disposition of this finding?
- A. Information from the credit and marketing personnel assigned the responsibility for reevaluating credit policies.
- B. Updates from the information technology division regarding implementation of a new accounts receivable system.
- C. Responses from the manager of accounts receivable regarding collection of outstanding receivables.
- D. Periodic updates from the controller regarding the status of corrective actions.
正解：B
質問 # 262
An internal auditor is conducting a review of the procurement function and uncovers a potential conflict of interest between the chief operating officer and a significant supplier of IT software development services.
Which of the following actions is most appropriate for the internal auditor to take?
- A. Disregard the potential conflict, because it is outside the scope of the audit assignment.
- B. Inform the external auditors of the potential conflict of interest.
- C. Inform the audit supervisor.
- D. Investigate the potential conflict of interest.
正解：C
質問 # 263
Due to price risk from the foreign currency purchase of aviation fuel, an airliner has purchased forward contracts to hedge against fluctuations in the exchange rate. When recalculating the exchange losses from individual purchases of jet fuel, which of the following details does the internal auditor need to validate?
1. The hedge documentation designating the hedge.
2. The spot exchange rate on the transaction date.
3. The terms of the forward contract.
4. The amount of fuel purchased.
- A. 2 and 3
- B. 3 and 4
- C. 1 and 2
- D. 1 and 4
正解：A
解説：
When recalculating exchange losses from foreign currency purchases, the internal auditor needs to validate the spot exchange rate on the transaction date (2) and the terms of the forward contract (3). These details are crucial to accurately assess the financial impact and ensure that the hedge is effectively mitigating the exchange rate risk. Reference: = IIA's Practice Guide: "Auditing Derivatives" and IIA Standard 1220 - Due Professional Care.
質問 # 264
Which of the following would most Holy reflect the best possible engagement objectives?
- A. Engagement objectives derived from the mental audit activity's own risk assessment results
- B. Engagement objectives derived from risk assessment results from a company's risk function experts.
- C. Engagement objectives derived from risk assessment results from both senior management and the company's risk function experts
- D. Engagement objectives derived from senior management's risk assessment results
正解：C
解説：
The best possible engagement objectives are those derived from a comprehensive risk assessment that incorporates inputs from both senior management and the company's risk function experts. This approach ensures that the internal audit objectives are aligned with the organization's strategic priorities and risk landscape. By combining insights from senior management with the technical expertise of risk function experts, the internal audit activity can develop well-rounded and relevant engagement objectives that address the most significant risks facing the organization.
References:
* The Institute of Internal Auditors (IIA) Standard 2010 - Planning: "The chief audit executive must
* establish risk-based plans to determine the priorities of the internal audit activity, consistent with the organization's goals."
* IIA Practice Guide on "Internal Audit Planning"
質問 # 265
Which of the following is the least relevant when preparing the internal audit activity's annual engagement plan?
- A. A rotation of internal audit engagements selected on a time basis.
- B. Coordination with the audit plans of the external auditor.
- C. Senior management's requests for internal audit engagements.
- D. The organization's current risk priority and exposure.
正解：A
質問 # 266
Which of the following are typical steps in the design of an organization's performance measurement system?
- A. Understand organizational strategy; perform a situational assessment; establish measurement categories; and take actions based upon measurement results.
- B. Perform a situational assessment; generate macro measurements; review measurement data; and change strategy based upon measurement results.
- C. Categorize performance measures; establish a data collection plan; analyze data; and predict future performance.
- D. Establish a measurement plan; create an organizational strategy linked to those measurements; trend measurement data; and measure data variability.
正解：A
質問 # 267
Which of the following controls in a computerized consumer loan system of a major bank would be the least effective in detecting a fraudulent loan?
- A. System controls prevent supervisors from delegating their approval authority during vacation periods.
- B. Loan approvals over a pre-determined limit must have management approval.
- C. All log-in accounts become inaccessible after three incorrect password attempts.
- D. Customer information is matched to payment data prior to funds disbursement.
正解：C
質問 # 268
According to IIA guidance, which of the following is least likely to be a key financial control in an organization's accounts payable process?
- A. Monitor customer quality complaints compared to the prior period to identify vendor issues.
- B. Require the approval of additions and changes to the vendor master listing, where the inherent risk of false vendors is high.
- C. Monitor amounts paid each period and compare them to the budget to identify potential issues.
- D. Compare employee addresses to vendor addresses to identify potential employee fraud.
正解：A
質問 # 269
Which of the following is least likely to vary when conducting audit engagements in different regions of an international organization?
- A. Availability of technology and technical support.
- B. Level of workpaper documentation needed to support audit observations.
- C. Work schedules and holidays of the individual regions.
- D. Application of governmental regulations to business activities.
正解：B
質問 # 270
During an assurance engagement, an internal auditor noted that the time staff spent accessing customer information in large Excel spreadsheets could be reduced significantly through the use of macros. The auditor would like to train staff on how to use the macros. Which of the following is the most appropriate course of action for the internal auditor to take?
- A. The auditor may proceed with the improvement task without obtaining formal approval, because the task is voluntary and not time-intensive.
- B. The auditor must create a new, separate consulting engagement with the business process owner prior to performing the improvement task.
- C. The auditor should get permission to extend the current engagement, and with the process owner's approval, perform the improvement task.
- D. The auditor must not perform the training, because any task to improve the business process could impact audit independence.
正解：C
質問 # 271
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