2023年最新の問題Certified InternalとIIA-CIA-Part2リアル試験問をマスターせよ！ [Q195-Q210]

2023年最新のの問題Certified InternalとIIA-CIA-Part2リアル試験問をマスターせよ！

突破受験者のシミュレーションされたIIA-CIA-Part2試験PDF問題を試そう

IIA-CIA-Part2（内部監査の実践）認定試験は、内部監査者協会（IIA）が提供するグローバルに認められた認定であり、内部監査の分野での知識とスキルを証明したい個人を対象としています。この試験は、リスク管理、ガバナンス、不正防止、および内部統制を含む幅広いトピックをカバーしています。

IIA-CIA-Part2試験に備えるためには、候補者はIIAの公式学習資料を確認し、リスクアセスメント、監査計画、監査報告などのトピックを網羅する必要があります。さらに、勉強グループに参加したり、オンラインコースや練習問題などIIAが提供する他のリソースを活用することが役立つ場合もあります。適切な準備をすることで、候補者はIIA-CIA-Part2試験に合格し、内部監査の実践における専門知識を証明することができます。

質問 # 195
Which of the following activities would be performed during a benchmarking consulting engagement?
I.Collect data relevant to the benchmarking process.
II.
Review all business processes.
III.
Define critical success factors.
IV.
Identify performance gaps.

A. I and III only.
B. I, II, and III only.
C. II and IV only.
D. I, III, and IV only.

正解：D

質問 # 196
During follow-up. the internal auditor discovered that operational management did not implement effective actions to address a significant control breach If the issue is left unresolved it may result in regulatory sanctions and damage the organization's reputation What is the most appropriate next step for the chief audit executive to lake?

A. Report the matter to the board
B. Ask the regulatory agency to persuade management to address the issue
C. Discuss the matter with senior management
D. Implement the recommended control to address the exposure

正解：C

質問 # 197
Which of the following situations justifies the release of an interim report to management and the board?
* The internal auditor is convinced that the audit observations require immediate attention.
* The internal auditor would like to communicate a change in engagement scope for the activity under review.
* The internal auditor notes that the engagement may extend over a longer time period.
* The audit supervisor believes that issuing interim reports eases supervisory review and controls over working papers.

A. 1 and 3 only
B. 2, 3, and 4 only
C. 1, 2, and 3 only
D. 2 and 3 only

正解：C

質問 # 198
An organization decides to create an internal audit function and hires a new chief audit executive (CAE). Which of the following should the CAE first consider when developing the internal audit process?

A. An appropriate training plan for audit staff.
B. Alignment of internal audit objectives with the organization's strategic plan.
C. Requirements of the external auditors to ensure an efficient coordination of audit effort.
D. Sufficient resources to adequately meet the needs of the annual audit plan.

正解：B

解説：
Section: Volume D

質問 # 199
Which of the following would not be an appropriate step for an internal auditor to perform during an assessment of compliance with an organization's privacy policy?

A. Determine who can access databases containing confidential information.
B. Analyze access to permanent files and reports containing confidential information.
C. Evaluate the organization's privacy policy to determine if appropriate information is covered.
D. Evaluate the government's security measures related to confidential information received from the organization.

正解：D

質問 # 200
Five brand managers in a consumer products company met to determine how well certain promotions had performed. The data that they needed to analyze consisted of approximately 50 gigabytes of daily point-of-sale (POS) data for each month. The brand managers tried to download the POS data from the mainframe and import it into microcomputer spreadsheets for analysis. Their efforts were unsuccessful, most likely because of:

A. The difficulty of establishing access privileges for each subset of the mainframe data.
B. Error-prone transmission links for downloading the data from the mainframe data files.
C. The complexity of the mainframe data structure and the large volume of data.
D. Inconsistencies in the mainframe data due to lack of integrity constraints on the data files.

正解：C

解説：
Section: Volume B

質問 # 201
Which of the following items should be addressed in an organization's privacy statement?
I.
Intended use of collected information.
II.
Data storage and security.
III.
Network/infrastructure authentication controls.
IV.
Data retention policy of the organization.
Parties authorized to access information.

A. I, II, and V only
B. I and IV only
C. II, III, IV, and V only
D. I and II only

正解：A

質問 # 202
An auditor decides to vouch a sample of ledger entries back to their original documentation. In terms of whether all transactions had been recorded, this test would be:

A. A more timely test of completeness than evidence from interviews.
B. Irrelevant to the completeness objective.
C. A more biased test of completeness than evidence from interviews.
D. Relevant to the completeness objective.

正解：B

質問 # 203
The internal auditor of a bank has developed a multiple regression model which has been used for a number of years to estimate the amount of interest income from commercial loans. During the current year, the auditor applies the model and discovers that the R2 value has decreased dramatically, but that the model otherwise seems to be working correctly. Which of the following conclusions is justified by the change?

A. Regression analysis is no longer an appropriate technique to estimate interest income.
B. Some new factors, not included in the model, are causing interest income to change.
C. Changing to a cross-sectional regression analysis should cause the R2 to increase.
D. A linear regression analysis would increase the model's reliability.

正解：B

解説：
Section: Volume B

質問 # 204
A limitation of using ratio analysis in an audit engagement is that it:

A. Often uses financial information provided by management which has not been reviewed for reliability and validity.
B. Is an expensive method of testing.
C. Is useful only when comparisons can be made across other industries.
D. Requires computer software in order to develop meaningful interpretations of data.

正解：A

解説：
Section: Volume B

質問 # 205
Because of a new marketing initiative, an organization has reduced requirements for extending credit to new customers. As a result, outstanding accounts receivable as a percentage of revenue has increased significantly during the past two years. Which of the following would be least useful in monitoring this finding?

A. Updates from the controller regarding the status of corrective actions.
B. Updates from the information technology division regarding development of a new accounts receivable system.
C. Updates from the manager of accounts receivable regarding collection of outstanding receivables.
D. Updates from the credit and marketing personnel tasked with reevaluating credit policies.

正解：B

解説：
Section: Volume C

質問 # 206
An auditor is performing a review of a complex process to identify opportunities to increase efficiency. What is the most practical way to document the process to identify areas of inefficiency?

A. Flowchart the process.
B. Develop a PERT (program evaluation and review technique) diagram.
C. Create a decision tree.
D. Write a description of the process activities in sequential order.

正解：A

質問 # 207
Which of the following best describes the four components of a balanced scorecard?

A. Customers, support, critical success factors, and learning.
B. Business objectives, critical success factors, innovation, and growth.
C. Customers, innovation, growth, and internal processes.
D. Financial measures, learning and growth, customers, and internal processes.

正解：D

質問 # 208
Which of the following would be included in an internal audit department's quality assurance and improvement program?
1. Ongoing internal assessments of the performance of the internal audit department.
2. Periodic internal reviews through self-assessments.
3. Assessments conducted by a qualified external reviewer at least once every five years.

A. 1, 2, and 3
B. 1 and 2 only
C. 1 only
D. 2 and 3 only

正解：A

解説：
Section: Volume D
Explanation/Reference:

質問 # 209
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?