2024年最新のIIA IIA-CIA-Part2試験問題には360問があります
無料で使えるIIA-CIA-Part2別格な問題集をダウンロード2024年08月11日に更新された360問があります
質問 # 212
Which of The following best describes a risk that is deemed "unacceptable" to the organization?
- A. A risk where residual risk exceeds the tolerance level
- B. A risk where inherent risk exceeds its residual risk
- C. A risk where likelihood and impact are high
- D. A risk where inherent risk exceeds the tolerance level
正解：A
質問 # 213
A code of ethics within the internal auditing profession is necessary in order to:
- A. Ensure that all members of the profession perform at approximately the same level of competence.
- B. Provide guidance to internal auditors in their service to others.
- C. Require members of the profession to exhibit loyalty in all matters pertaining to the affairs of their organization.
- D. Reduce the likelihood that members of the profession will be sued for substandard work.
正解：B
質問 # 214
A chief audit executive (CAE) is evaluating four potential audit engagements based on the following factors: the engagement's ability to reduce risk to the organization, the engagement's ability to save the organization money, and the extent of change in the area since the last engagement. The CAE has scored the engagements for each factor from low to high, assigned points, and calculated an overall ranking. The results are shown below with the points in parentheses:
Risk Reduction Cost Savings Changes
High (3) Medium (2) Low (1)
High (3) Low (1) High (3)
Low (1) High (3) Medium (2)
Medium (2) Medium (2) High (3)
If the organization has asked the CAE to consider the cost savings factor to be twice as
important as any other factor, which engagements should the CAE pursue?
- A. 1 and 2 only.
- B. 3 and 4 only.
- C. 1 and 3 only.
- D. 2 and 4 only.
正解：B
質問 # 215
A corporate merger decision prompts the chief audit executive (CAE) lo propose interim changes to the existing annual audit plan to account for emerging risks Which of the following is the most appropriate action for the CAE to take regarding the changes made to the audit plan''
- A. Communicate with the chief financial officer and present the revised audit plan to the CEO tor approval
- B. Communicate with the CEO and present the revised audit plan to the board for approval.
- C. Present the revised audit plan directly to the board for approval.
- D. Present the revised audit plan directly to the CEO for approval
正解：A
質問 # 216
According to the Standards, which of the following should be the basis for scheduling follow-up of engagement recommendations?
- A. The follow-up manual procedures.
- B. The risks and exposures involved.
- C. The agreement made between internal auditors and management.
- D. The internal audit charter.
正解：B
質問 # 217
The internal audit activity has become aware of public complaints regarding the sales practices of telephone marketing personnel in a large organization. The internal auditors decide to review a sample of all complaints within the last three months to ensure they are reflective of current marketing practices. Which of the following best describes this sampling technique?
- A. Judgmental sampling
- B. Discovery sampling
- C. Statistical sampling
- D. Random sampling
正解：D
質問 # 218
According to the International Professional Practices Framework, which of the following would not be considered when performing an initial risk assessment in engagement planning?
- A. Management's process for monitoring, reporting, and resolving risk issues.
- B. Risks in related activities relevant to the activity under review.
- C. The reliability of management's assessment of risk.
- D. Management's methodology for defining risk criteria.
正解：D
解説：
Section: Volume D
質問 # 219
Which of the following statements describes an engagement planning best practice?
- A. If the engagement subject matter is not unique, it is not necessary to outline specific testing procedures during the planning phase.
- B. It is best to determine planning activities on a case-by-case basis because they can vary widely from engagement to engagement.
- C. Engagement planning activities include setting engagement objectives that align with audit client's business objectives.
- D. The engagement plan includes the expected distribution of the audit results, which should be kept confidential until the audit report is final.
正解：C
質問 # 220
Which of the following tasks would be considered unusual for planning a control self-assessment workshop?
- A. Ensuring that managers are willing to accept constructive criticism.
- B. Identifying key stakeholders and ensuring they are represented in the group.
- C. Conducting interviews to identify relevant issues for the discussion.
- D. Securing an external subject matter expert to arbitrate disputes.
正解：D
解説：
Section: Volume C
質問 # 221
What would be used to determine the collectability of accounts receivable balances?
- A. Positive accounts receivable confirmations.
- B. The file of related shipping documents.
- C. Negative accounts receivable confirmations.
- D. An aged accounts receivable listing.
正解：D
解説：
Section: Volume A
質問 # 222
After completing a fraud investigation but before publishing a formal written report, the chief audit executive should submit a draft of the final report to the organization's:
- A. External auditor.
- B. Audit committee chairperson.
- C. Legal counsel.
- D. Chief executive officer.
正解：C
解説：
Section: Volume B
質問 # 223
An audit of a company's accounts payable found that the individuals responsible for maintaining the vendor master file could also enter vendor invoices into the accounts payable system. During the exit conference, management agreed to correct this problem. When performing a follow-up engagement of accounts payable, the auditor should expect to find that management has:
- A. Modified the accounts payable system to prevent individuals who maintain the vendor master file from entering invoices.
- B. Transferred the individuals who maintained the vendor master file to another department to ensure that responsibilities are appropriately segregated.
- C. Compared the vendor and employee master files to determine if any unauthorized vendors have been added to the vendor master file.
- D. Changed the access control system to prevent employees from both entering invoices and approving payments.
正解：A
解説：
Section: Volume B
質問 # 224
As part of an operational audit of the shipping department, an auditor selected a sample of 45 daily shipping logs from the department's files. On 44 of the days, the log contained a sufficient number of shipments to meet the department's daily quota. Based on this test, the auditor concluded that the shipping department was effective at meeting its quotas. Which of the following is true about the auditor's conclusion?
- A. None of the above.
- B. The shipping department is effective in meeting its responsibilities.
- C. The number of items selected for testing is inadequate to justify the conclusion.
- D. This conclusion would negate any need to perform tests of efficiency.
正解：A
質問 # 225
A bakery chain has a statistical model that can be used to predict daily sales at individual stores based on a direct relationship to the cost of ingredients used and an inverse relationship to rainy days. What conditions would an internal auditor look for as an indicator of employee theft of food from a specific store?
- A. Both total sales and cost of ingredients used are less than expected.
- B. Both total sales and cost of ingredients used are greater than expected.
- C. On a sunny day, total sales are less than expected when compared to the cost of ingredients used.
- D. On a rainy day, total sales are greater than expected when compared to the cost of ingredients used.
正解：C
解説：
Section: Volume C
質問 # 226
Which of the following conditions is the strongest indicator of possible fraud?
- A. Independent reconciliations of subsidiary to general ledgers that are not always completed on a timely basis.
- B. A condition of excess manufacturing waste material.
- C. An assistant treasurer who refuses to take vacations.
- D. A manager who is often over budget at the end of a reporting period.
正解：C
解説：
Section: Volume A
質問 # 227
What does the following scatter gram suggest?
- A. Sales revenue is related to training costs.
- B. The training program is not effective.
- C. Increases in training costs consistently increase sales revenue.
- D. One data point is incorrectly plotted.
正解：A
質問 # 228
An internal auditor has been asked to participate in an advisory capacity to assist a committee in redesigning the organization's current financial reports to provide better information to management and the board. Which of the following actions on the part of the auditor would provide the greatest value to this project?
- A. The internal auditor undertakes a project to gather report templates and formats from other organizations in the same line of business and presents them all to the group for review.
- B. The internal auditor has a set of generic report templates from a former project and presents them to the group because they worked so well for the previous employer.
- C. The internal auditor gathers the stakeholder group and holds a brainstorming session where they generate report requirements and preferences and then rank them in order of importance.
- D. The internal auditor interviews each stakeholder and documents the requirements and preferences of each and creates a report template that meets as many of the requirements and preferences as possible.
正解：C
質問 # 229
According to IIA guidance, which of the following are acceptable strategies for an internal audit activity (IAA) to establish or build relationships?
- A. Assist executives with their administrative and governance responsibilities, and ensure that all communications with the board are formal audit reports or preset agendas.
- B. 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.
- C. Assist executives with their administrative and governance responsibilities, and encourage all IAA members to develop relationships with the organization's executives.
- D. 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.
正解：C
質問 # 230
The chief risk officer (CRO) of a large manufacturing organization decided to facilitate a workshop for process managers and staff to identify opportunities for improving productivity and reducing defects. Which of the following is the most likely reason the CRO chose the workshop approach?
- A. Responses can be confidential, thus encouraging participants to be candid expressing their concerns.
- B. Workshops do not require extensive facilitation skills and are therefore ideal for nonauditors.
- C. Workshop participants have an opportunity to learn while contributing ideas toward the objectives.
- D. It minimizes the amount of time spent and cost incurred to gather the necessary information.
正解：C
質問 # 231
The chief audit executive (CAE) of a small internal audit activity (IAA) plans to test conformance with the Standards through a quality assurance review. According to the Standards, which of the following are acceptable practice for this review?
1. Use an external service provider.
2. Conduct a self-assessment with independent validation.
3. Arrange for a review by qualified employees outside of the IAA.
4. Arrange for reciprocal peer review with another CAE.
- A. 1 and 2
- B. 2, 3, and 4
- C. 1, 2, and 3
- D. 2 and 4
正解：A
解説：
Section: Volume E
質問 # 232
During an interview with a manager in a company's claims department, an auditor noted that the manager became nervous and changed the subject whenever the auditor raised questions about certain types of claims. The manager's answers were consistent with company policies and procedures. When documenting the interview, the auditor should:
- A. Document the manager's answers but not the nonverbal communication because it is subjective and is not corroborated.
- B. Document the manager's answers, noting the nature of the nonverbal communication.
- C. Conclude that the nonverbal communication is persuasive and that sufficient evidence exists to begin a fraud investigation.
- D. Disregard the interview entirely because the verbal and nonverbal communications were contradictory.
正解：B
質問 # 233
An organization's policies allow buyers to authorize expenditures up to $50,000 without any other approval.
Which of the following audit procedures would be most effective in determining if fraud in the form of payments to fictitious companies has occurred?
- A. Develop a snapshot technique to trace all transactions by suspected buyers.
- B. Use generalized audit software to list all purchases over $50,000 to determine whether they were properly approved.
- C. Use generalized audit software to select a sample of paid invoices to new vendors and examine evidence that shows that services or goods were received.
- D. Use generalized audit software to take a random sample of all expenditures under $50,000 to determine whether they were properly approved.
正解：C
質問 # 234
Which of the following is the most appropriate approach for the internal audit activity to follow up on management action plans?
- A. Delegate follow-up activities to qualified administrative staff within the business unit
- B. Ensure that follow-up activities are performed by the most senior auditor on staff
- C. Create a tracking system for follow up
- D. Ensure that follow-up activities are performed at least weekly.
正解：C
質問 # 235
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