[2022年01月07日]IIA-ACCAサンプルには正確で更新された問題
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IIA IIA-ACCA 認定試験の出題範囲：
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質問 324
Which of the following control features consists of a set of authorization codes that distinguishes among actions such as reading, adding, and deleting records?
- A. Internally encrypted passwords
- B. Protocol controls.
- C. Logon passwords
- D. System access privileges.
正解: D
質問 325
Which of the following is an example of a phishing attack?
- A. An organization's website has been hacked. The hacker added political content that is not consistent with the organization's views.
- B. An employee receives an email that appears to be from the organization's bank, though it is not. The employee replies to the email and sends the requested confidential information.
- C. An organization's communication systems have been intercepted. A communication session is controlled by an unauthorized third party.
- D. An organization's systems have been compromised by malicious software. The software locks the organization's operating system until d ransom is paid.
正解: B
質問 326
While auditing an organization's credit approval process, an internal auditor learns that the organization has made a large loan to another auditor's relative. Which course of action should the auditor take?
- A. Proceed with the audit engagement, but do not include the relative's information.
- B. Have the chief audit executive and management determine whether the auditor should continue with the audit engagement.
- C. Disclose in the engagement final communication that the relative is a customer.
- D. Immediately withdraw from the audit engagement.
正解: B
質問 327
Which of the following is not a barrier to effective communication?
- A. Communication overload.
- B. Similar frames of reference.
- C. Filtering.
- D. Lack of source credibility.
正解: B
質問 328
Which of the following steps should an internal auditor take during an audit of an organization's business continuity plans?
1. Evaluate the business continuity plans for adequacy and currency.
2. Prepare a business impact analysis regarding the loss of critical business.
3. Identify key personnel who will be required to implement the plans.
4. Identify and prioritize the resources required to support critical business processes.
- A. 1, 3, and 4 only
- B. 1 only
- C. 1, 2, 3, and 4
- D. 2 and 4 only
正解: B
質問 329
According to The IIA's Code of Ethics, which of the following is true?
- A. Objectivity requires that auditors perform their work with honesty, diligence, and responsibility.
- B. Confidentiality requires that auditors be prudent in the use and protection of client information.
- C. Integrity requires that auditors perform internal audit services in accordance with the Standards.
- D. Confidentiality requires that auditors disclose all material facts known to them.
正解: B
質問 330
A chief audit executive (CAE) is reviewing the internal audit activity's performance and is concerned that the average number of revisions to findings is steadily rising, making it increasingly difficult to trace the finding to the supporting evidence and workpapers. According to MA guidance, which of the following elements of the internal audit activity's quality assurance and improvement program would provide the CAE with the most helpful insight into the cause of this problem?
- A. The overall effectiveness of the internal audit activity's periodic self assessments.
- B. The scope and frequency of external assessments.
- C. The type of audit productivity and performance statistics reported.
- D. The adequacy of the day-to-day supervision and review process.
正解: D
質問 331
What kind of strategy would be most effective for an organization to adopt in order to implement a unique advertising campaign for selling identical product lines across all of its markets?
- A. Export strategy
- B. Transnational strategy.
- C. Globalization strategy.
- D. Multi-domestic strategy
正解: D
質問 332
Which of the following is an effective approach for internal auditors to take to improve collaboration with audit clients during an engagement?
1. Obtain control concerns from the client before the audit begins so the internal auditor can tailor the scope accordingly.
2. Discuss the engagement plan with the client so the client can understand the reasoning behind the approach.
3. Review test criteria and procedures where the client expresses concerns about the type of tests to be conducted.
4. Provide all observations at the end of the audit to ensure the client is in agreement with the facts before publishing the report.
- A. 2 and 3 only
- B. 1 and 4 only
- C. 3 and 4 only
- D. 1 and 2 only
正解: D
質問 333
Which of the following is an example of an application control?
- A. Formatted data fields
- B. Automated password change requirements
- C. System data backup process
- D. User testing of system changes
正解: A
質問 334
According to IIA guidance, which of the following statements describes one of the similarities between assurance and consulting services?
- A. Internal auditors must not provide assurance or consulting services for an activity for which they had responsibility within the previous year.
- B. Both assurance and consulting services generally involve the internal auditor, the area under review, senior management, and the board.
- C. When planning assurance and consulting engagements, internal auditors must consider the strategies and objectives of the activity being reviewed.
- D. Internal auditors determine the engagement objectives, scope, and work program for both assurance and consulting services.
正解: C
質問 335
The board has requested that the internal audit activity be involved in all phases of the organization's outsourcing of its network management. During which of the following stages is the internal auditor most likely to verify that the organization's right-to-audit clause is drafted effectively?
- A. Implementation and transition phase.
- B. Decision-making and business-case phase.
- C. Tendering and contracting phase.
- D. Monitoring and reporting phase
正解: C
質問 336
When an organization is choosing a new external auditor, which of the following is the most appropriate role for the chief audit executive to undertake?
- A. Assess the appraisal and actuarial services.
- B. Review and acquire the external audit service.
- C. Identify regulatory requirements to be considered.
- D. Determine the selection criteria.
正解: C
質問 337
According to IIA guidance, which of the following steps are most important for an internal auditor to perform when evaluating an organization's social and environmental impact on the local community?
* Determine whether previous incidents have been reported, managed, and resolved.
* Determine whether a business contingency plan exists.
* Determine the extent of transparency in reporting.
* Determine whether a cost/benefit analysis was performed for all related projects.
- A. 1 and 4.
- B. 2 and 3.
- C. 2 and 4.
- D. 1 and 3.
正解: D
質問 338
Organization X owns a 38 percent equity stake in Organization Y.
Which of the following statements is true regarding the financial treatment for this relationship?
- A. Y should be listed as an investment asset on X's balance sheet
- B. Y should be reported as a footnote to X's financial statements
- C. Y should not be reported by X as X does not have a controlling interest
- D. X must consolidate the financial statements for both organizations
正解: A
質問 339
Listening effectiveness is best increased by:
- A. Tuning out messages that do not seem to fit the meeting purpose.
- B. Waiting to review key concepts until the speaker has finished talking.
- C. Resisting both internal and external distractions.
- D. Factoring in biases in order to evaluate the information being given.
正解: C
質問 340
Which of the following borrowing options is an unsecured loan?
- A. Asset-based financing.
- B. Second-mortgage financing from a bank.
- C. An issue of commercial paper.
- D. Pledged accounts receivable.
正解: C
質問 341
Which of the following is the most likely reason an organization may decide to undertake a stock split?
- A. To keep stock price constant.
- B. To keep shareholders' equity constant.
- C. To increase shareholders' equity.
- D. To enhance the stock liquidity.
正解: D
質問 342
During an audit, the client questions the internal audit activity's authority to perform procedures over fraud allegations. According to HA guidance, which of the following would provide the most relevant support to respond to the client's concerns?
- A. MA Standards.
- B. The IIA's Code of Ethics.
- C. Definition of Internal Auditing.
- D. Internal audit charter.
正解: D
質問 343
Which of the following strategies is most appropriate for an industry that is in decline?
- A. Invest in research and development.
- B. Invest in marketing.
- C. Shift toward mass production.
- D. Control costs.
正解: D
質問 344
An organization is projecting sales of 100,000 units, at a unit price of $12. Unit variable costs are $7. If fixed costs are $350,000, what is the projected total contribution margin?
- A. $500,000
- B. $1,200,000
- C. $350,000
- D. $850,000
正解: A
質問 345
Which of the following would provide the most relevant assurance that the application under development will provide maximum value to the organization?
- A. End-user involvement.
- B. Adequate software documentation.
- C. Formalized non-regression testing phase.
- D. Use of a formal systems development lifecycle.
正解: A
質問 346
Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?
- A. Risk management framework.
- B. Usage of IT system policy.
- C. Acceptance of gifts policy.
- D. Personal responsibility policy.
正解: C
質問 347
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