[2024年10月12日] 最新Certified Internal IIA-CIA-Part2実際の無料試験解答
Certified Internal IIA-CIA-Part2問題集最新の練習テスト465独特な解答
質問 # 240
Which of the following best illustrates the primary focus of a risk-based approach to control self-assessment?
- A. To link a financial institution's business objectives to a work unit responsible for the associated risk.
- B. To evaluate controls regarding the computer security of an oil refinery.
- C. To examine the processes involved in exploring, developing, and operating a gold mine.
- D. To assess the likelihood and impact of events associated with operating a finished goods warehouse.
正解：A
解説：
A risk-based approach to control self-assessment focuses on aligning the organization's business objectives with the risks managed by specific work units. This method ensures that the controls are effectively designed and operated to mitigate risks that could impede achieving business objectives. Options A, B, and C describe evaluating controls and processes in specific contexts but do not illustrate the primary focus of linking business objectives with the associated risks at the work unit level, which is central to a risk-based approach.
Reference:
IIA Practice Guide on Control Self-Assessment.
IIA Standard 2120: Risk Management.
質問 # 241
As part of the preliminary survey, an internal auditor sent an internal control questionnaire to the accounts payable function Based on the questionnaire responses, the auditor determines that there is no established procedure for adding and approving new vendors. What would the auditor do next?
- A. Document the observation for further follow up when testing the operating effectiveness of controls
- B. Interview the personnel associated with this observation.
- C. Document the issue m the draft audit report
- D. Determine that this situation is acceptable and focus on more significant issues
正解：B
解説：
When an internal auditor identifies a potential control deficiency based on a preliminary survey, such as the lack of established procedures for adding and approving new vendors, the next appropriate step is to gather more detailed information. Interviewing personnel involved in the accounts payable function allows the auditor to understand the context, confirm the accuracy of the questionnaire responses, and gain insights into the potential risks and impacts associated with the observed deficiency. This step is crucial before documenting the issue or planning further audit procedures to ensure the information is accurate and complete.References: The IIA's International Standards for the Professional Practice of Internal Auditing, Standard 2201 - Planning Considerations.
質問 # 242
During an audit of a branch bank, an internal auditor learned that a series of system failures had resulted in a four-day delay in processing customers' scheduled payroll direct deposits. The first failure was that of a disk drive, followed by software and other minor failures. Which of the following controls should the auditor recommend to avoid similar delays in processing?
- A. Redundancy checks.
- B. Preventive maintenance.
- C. Process monitoring.
- D. Contingency planning.
正解：D
解説：
Section: Volume A
質問 # 243
Which of the following would present the most critical external risk to an organization?
- A. The organization experiences a merger, and the management team is reorganized and redistributed globally
- B. Regulators announce broad legislative reforms applicable to the industry within which the organization operates
- C. After minimal testing, the organization implements a new system to replace a legacy system
- D. The organization launches a product into new global markets
正解：B
解説：
Broad legislative reforms present the most critical external risk to an organization because they can fundamentally change the regulatory environment in which the organization operates. Such changes can impact compliance requirements, operational processes, and strategic planning. The organization must quickly adapt to remain compliant and avoid penalties or legal issues. This type of risk is external and largely uncontrollable, making it particularly critical compared to internal changes or new market entries.
Reference:
Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2120 - Risk Management.
質問 # 244
The chief audit executive (CAE) of a multinational entity with highly automated and complex operations has just completed the update of the risk-based audit plan. Interviews with management revealed the introduction of new technology and a significant increase in both the number and severity of technology-based risk exposures.
According to the International Professional Practices Framework, which of the following would be the best course of action for the CAE to undertake next?
- A. Develop a detailed audit plan that makes the most efficient use and reallocation of existing internal audit resources.
- B. Evaluate whether appropriate skills and knowledge required to perform the necessary audit work currently exist in the department.
- C. Arrange for the outsourcing of some technology intensive audit processes and procedures based on the plan changes.
- D. Begin planning to recruit information technology audit specialists and other expert personnel into the internal audit activity.
正解：B
解説：
Section: Volume C
質問 # 245
The internal audit activity (IAA) wants to measure its performance related to the quality of audit recommendations. Which of the following client survey questions would best help the IAA meet this objective?
- A. Does the audit report format present issues clearly and concisely?
- B. Were the findings reported in a timely manner?
- C. Does the IAA work with a high degree of professionalism and objectivity?
- D. Were audit findings relevant and useful to management?
正解：D
解説：
To measure the performance related to the quality of audit recommendations, the internal audit activity should focus on whether the audit findings were relevant and useful to management. This directly assesses the practical impact and value of the audit recommendations, ensuring that they address significant issues and assist management in improving operations and controls. Reference: = IIA's Practice Guide on Measuring Internal Audit Effectiveness and Efficiency.
質問 # 246
Internal audit staff lacks the expertise to perform a fraud investigation engagement stemming from a whistleblowing incident. Which of the following is the most appropriate option for the chief audit executive?
- A. Appoint an independent fraud investigation specialist to work with the selected internal auditors.
- B. Organize in-house fraud investigation training sessions for selected internal auditors.
- C. Hire a new internal auditor who possesses fraud investigation experience.
- D. Assign an experienced auditor to the engagement for a development opportunity.
正解：A
解説：
According to the IIA's Fraud and Internal Audit position paper1, internal auditors should not investigate fraud unless they have the specific experience and expertise required to do so. Therefore, the most appropriate option for the chief audit executive is to appoint an independent fraud investigation specialist to work with the selected internal auditors. This will ensure that the investigation is conducted in a professional and ethical manner, and that the evidence is not compromised or tainted. The other options are not suitable because they do not address the immediate need for fraud investigation expertise, and they may expose the organization to legal or reputational risks.
質問 # 247
During an audit of an ethics program, which of the following procedures are most appropriate to evaluate the effectiveness of the program?
* Testing whether corrective actions taken on involved parties breaching the ethics program are adequate.
* Testing whether all employees are mandated through policy to comply with the ethics program.
* Testing whether all employees are required to confirm in writing their compliance with the ethics program.
* Testing through surveys employee's level of understanding and commitment to the ethics program.
- A. 3 and 4 only
- B. 1 and 2 only
- C. 1 and 4 only
- D. 2 and 3 only
正解：C
解説：
Section: Volume C
Explanation/Reference:
質問 # 248
An internal auditor is discussing an audit problem with an engagement client. While listening to the client, the internal auditor should:
- A. Take mental notes on the speaker's nonverbal communication, as it is more important than what is being said.
- B. Integrate the incoming information from the client with information that is already known.
- C. Make sure that all details, as well as the main ideas of the client, are remembered.
- D. Prepare a response to the client.
正解：B
質問 # 249
According to IIA guidance, when of the Mowing statements is true regarding an engagement supervisor's use of review notes?
- A. The engagement supervisor's review notes should be retained m the final documental or even after they are addressed.
- B. The engagement supervisor's review notes could be cleared from all final documentation after they are addressed
- C. The engagement supervisor's review notes must be maintained in a checklist separate from tie final documentation
- D. The engagement supervisor's review notes cannot be used as evidence of engagement supervision
正解：B
解説：
According to the IIA guidance, engagement supervisors' review notes are used during the audit process to ensure thoroughness and accuracy. Once these review notes have been addressed, they can be removed from the final documentation. This practice ensures that the final audit report is clear and concise, containing only the necessary documentation to support audit findings and conclusions. The review notes are considered part of the working papers during the review process but do not need to be retained in the final audit documentation once all issues have been resolved.
References:
* The Institute of Internal Auditors (IIA) Standard 2330 - Documenting Information: "Internal auditors must document relevant information to support the conclusions and engagement results."
* IIA Practice Guide on "Audit Documentation"
質問 # 250
Which of the following actions by management would reduce an employee's opportunity to commit fraud?
- A. Eliminating bonuses tied to sales or other performance goals.
- B. Identifying consequences, such as termination, for fraudulent activities.
- C. Defining ethical behavior expectations in the company handbook.
- D. Establishing physical controls over company assets.
正解：D
質問 # 251
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. Cause
- C. Criteria
- D. Condition
正解：A
質問 # 252
If an organization's chief audit executive wants to implement continuous auditing, what is the appropriate order in which key steps should be undertaken?
I. Identify business applications that require access.
II. Implement steps to continuously assess risks and controls.
III. Define objectives of continuous auditing.
IV. Manage and report results.
- A. III, I, IV, II.
- B. III, I, II, IV.
- C. II, III, I, IV.
- D. II, I, III, IV.
正解：B
解説：
Section: Volume A
質問 # 253
When setting the scope for the identification and assessment of key risks and controls in a process, which of the following would be the least appropriate approach?
- A. Specify that the auditors need to assess only key controls, but may include an assessment of non-key controls if there is value to the business in providing such assurance.
- B. Develop the scope of the audit based on a bottom-up perspective to ensure that all business objectives are considered.
- C. Ensure the audit includes an assessment of manual and automated controls to determine whether business risks are effectively managed.
- D. Develop the scope of the audit to include controls that are necessary to manage risk associated with a critical business objective.
正解：B
質問 # 254
Which of the following would constitute a violation of the IIA Code of Ethics?
- A. An internal auditor, who has recently joined the organization, has accepted an assignment to audit the electronics manufacturing division. The auditor previously served as senior auditor for the external audit of that division and has audited many electronics companies during the past two years.
- B. An internal auditor has accepted an assignment to audit the warehousing function six months from now. The auditor has no expertise in that area but has signed up for courses in warehousing that will be completed before the assignment begins.
- C. An internal auditor has no ambitions for promotion and has not engaged in training or other professional development activities during the last three years. The auditor's performance assessments indicate consistent quality of work.
- D. An internal auditor discovered an internal financial fraud during the year, and the financial statements were adjusted to properly reflect the loss associated with the fraud. The auditor discussed the fraud with the external auditor during the external auditor's review of the working papers detailing the incident.
正解：C
質問 # 255
Which of the following would be an appropriate and effective control self-assessment approach in an organization with an authoritative culture?
I. Facilitated meeting
II. Survey
III. Management-produced analysis
- A. I and III only
- B. I, II, and III
- C. II and III only
- D. I only
正解：C
質問 # 256
What is the most important risk in determining the validity of construction delay claims?
- A. Contractor claims may be understated.
- B. Contractor claims may include costs considered in the fixed-price portion of the work.
- C. Contractor claims may be submitted prior to completion of the work.
- D. Contractor claims may include subcontractor estimates of balances due to the subcontractor.
正解：B
質問 # 257
Which of the following would provide the greatest assurance of the accuracy of a computer program's computation of freight charges for catalog sales?
- A. Use either test data or parallel simulation to test the computer application.
- B. Use discovery sampling, selecting transactions from invoices which should have freight charges added to them.
- C. Use difference estimation, selecting transactions from invoices which should have freight charges added to them.
- D. Use generalized audit software to select a monetary-unit sample of invoices that have been billed to customers.
正解：A
質問 # 258
Which of the following would be an appropriate and effective control self-assessment approach in an organization with an authoritative culture?
I. Facilitated meeting
II. Survey
III.
Management-produced analysis
- A. I and III only
- B. I, II, and III
- C. II and III only
- D. I only
正解：C
質問 # 259
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. Integrated test facility.
- D. Generalized audit software.
正解：D
質問 # 260
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. A linear regression analysis would increase the model's reliability.
- B. Regression analysis is no longer an appropriate technique to estimate interest income.
- C. Some new factors, not included in the model, are causing interest income to change.
- D. Changing to a cross-sectional regression analysis should cause the R2 to increase.
正解：C
解説：
Section: Volume B
Explanation
質問 # 261
The chief audit executive (CAE) of a new organization is in the process of determining the manner in which audit reports will be distributed and to whom. According to the Standards, which of the following is the most appropriate course of action for the CAE to take to develop this distribution process?
- A. The CAE should independently implement the report distribution, using best judgment to ensure that all relevant stakeholders are informed.
- B. The process should be determined in meetings with the external auditor and senior management to ensure alignment with external reporting.
- C. The CAE should meet with senior management for their input, but finalize the distribution of all reports with the board.
- D. The CAE should request that senior management and the board meet to determine the most appropriate reporting method.
正解：C
解説：
Section: Volume D
Explanation
質問 # 262
While performing an audit of the human resources department, an internal auditor discovered unencrypted files containing the personal information of employees stored on a public shared drive. According to IIA guidance, which of the following actions by the auditor would be the most appropriate?
- A. Communicate the issue to the chief audit executive as well as IT and legal departments.
- B. Remove the files containing the social security numbers and personal information.
- C. Change permissions to the shared drive to only allow access to human resources personnel.
- D. Immediately review the audit logs to see if anyone has accessed this information and follow-up.
正解：A
質問 # 263
An internal auditor was reviewing the procurement department's tender documentation for completeness He documented all discrepancies but the procurement manager disagreed with his findings Upon further review, the internal auditor noted that all discrepancies had been corrected in the tender database. Which of the following courses of action would have prevented this situation?
- A. The auditor should have instructed procurement workers that changes to the database during the course of the audit were strictly forbidden
- B. The auditor should have ensured the preservation of audit evidence by taking screenshots or extracting tender documents
- C. The internal auditor should have created a more thorough work program, which would address audit criteria and potential causes in more detail
- D. The auditor should have extracted a list of logs and identified any actions that were executed in the database during the audit
正解：B
解説：
To prevent the situation where discrepancies identified by the auditor are corrected after being noted, it is essential to preserve the audit evidence. Taking screenshots or extracting tender documents would provide a permanent record of the discrepancies, ensuring that any subsequent changes do not invalidate the auditor's findings. This practice is crucial for maintaining the integrity of the audit evidence and supporting the audit conclusions. Option B is related but not as direct as preserving primary evidence. Options C and D do not address the preservation of evidence effectively.
Reference: The IIA's International Standards for the Professional Practice of Internal Auditing, Standard 2310 - Identifying Information.
質問 # 264
Which of the following is not a primary reason for outsourcing a portion of the internal audit activity?
- A. To gain access to a wider variety of skills, competencies and best practices.
- B. To focus on and strengthen core audit competencies.
- C. To complement existing expertise with a required skill and competency for a particular audit engagement.
- D. To provide the organization with appropriate contingency planning for the internal audit function.
正解：D
質問 # 265
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