[2025年更新]合格できるIIA IIA-IAP試験最新102問題
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質問 # 61
During engagement planning, which of the following sources would provide the internal auditor with relevant information to obtain an understanding of the process under review?
- A. Final report from an external financial audit of the process under review, which includes the status of management's corrective action plans
- B. Mission, strategic objectives, and key performance indicators of the process under review, based on documented plans, policies, procedures, and discussions with management
- C. The internal audit activity's annual audit plan and discussions that led to its development
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Understanding the Process: The mission, strategic objectives, and key performance indicators (KPIs) provide a foundational understanding of the process under review and how it aligns with organizational goals. This information helps identify critical areas for assessment during the audit.
質問 # 62
Which of the following statements is appropriate to include in a high-quality internal audit engagement communication?
- A. The internal audit team conducted a review of the financial reporting process prior to year-end. The overall findings have been provided for management's consideration prior to the completion of the organization's annual external financial audit.
- B. The internal audit team noted numerous weaknesses in the organization's internal controls over financial reporting. The team recommends that management determine the root cause of the weaknesses.
- C. The internal audit team conducted an engagement under the assumption that significant control weaknesses were likely. The purpose of the review was to uncover those weaknesses.
正解：A
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2420 - Quality of Communications: Reports should be accurate, objective, clear, concise, constructive, and complete.
* Findings must be presented factually and free from assumptions or bias.
* Reasoning:
* Option A is correct because it presents the purpose, timing, and findings in a clear and professional manner, allowing management to take informed action.
* Option B lacks balance and shifts responsibility for identifying root causes to management without actionable recommendations.
* Option C includes a biased assumption, undermining the report's objectivity and professionalism.
* Impact of Quality Communication:
* High-quality communications support decision-making by presenting findings and recommendations constructively.
質問 # 63
Which of the following consulting engagements leverages an internal auditor's risk and control knowledge to help the organization keep abreast of emerging risks?
- A. Facilitating organizational control self-assessments
- B. Assisting with the development of policies and procedures
- C. Advising on control designs
正解：A
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Facilitating Organizational Control Self-Assessments (CSA): This engagement helps the organization identify, evaluate, and monitor risks and controls. By facilitating CSAs, internal auditors use their expertise to highlight emerging risks and ensure that the organization proactively addresses them.
質問 # 64
Which of the following would be considered out of scope for a purchasing process audit engagement?
- A. Control of goods
- B. Authorization of requisitions
- C. Matching goods received to requisitions
正解：A
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Control of Goods: The control of goods is generally considered part of inventory management or logistics, not the purchasing process. The purchasing process typically ends with the receipt of goods or services and ensuring appropriate payments.
* Other Options:
* Authorization of Requisitions: Within scope, as it is directly related to the initiation of the purchasing process.
* Matching Goods Received to Requisitions: Part of the purchasing process audit scope to ensure accurate and legitimate transactions.
Thus, the correct answer is B. Control of Goods.
質問 # 65
Which of the following statements best describes quality audit workpapers?
- A. They should be understandable and complete.
- B. They should be relevant and interesting.
- C. They should be electronic and indexed.
正解：A
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2330 - Documenting Information: Workpapers must be sufficient, reliable, relevant, and useful to support audit findings and conclusions.
* Practice Advisory: Clear and complete documentation enhances understanding and ensures consistency in audit conclusions.
* Characteristics of Quality Workpapers:
* They should clearly articulate audit procedures, results, and conclusions in a way that another auditor or stakeholder can understand and rely on them.
* While electronic and indexed workpapers (Option B) are desirable for organization, they are not defining characteristics of quality.
質問 # 66
During engagement planning, which of the following would provide an internal auditor with a sufficient understanding of the process being audited?
- A. The objectives and risk management of the process.
- B. Management's opinion on the thoroughness of a previous internal audit of the same process.
- C. The mission, vision, and strategic objectives of the organization.
正解：A
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2200 - Engagement Planning: Internal auditors must develop a plan that considers the objectives, risks, and controls of the area being audited.
* Standard 2210 - Engagement Objectives: The objectives of the engagement must be aligned with the organization's processes and risk management practices.
* Reasoning:
* Option C is correct because understanding the process's objectives and associated risks allows the auditor to design procedures to assess how well risks are managed and objectives are achieved.
* Option A (mission, vision, and strategic objectives) provides organizational context but does not give detailed insights into the specific process.
* Option B (management's opinion) is subjective and insufficient for developing a comprehensive understanding of the process.
* Effective Engagement Planning:
* Focus on process-specific objectives, risks, and controls ensures a targeted and effective audit, contributing to meaningful outcomes.
質問 # 67
Information collected and documented in audit workpapers should be sufficient to:
- A. Support engagement observations and be consistent with engagement objectives.
- B. Confirm that management has effectively implemented recommended actions to resolve all identified control weaknesses.
- C. Allow the work to be repeated and achieve the same results that logically lead to the same conclusion.
正解：A
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Sufficient Documentation: Audit workpapers must support observations, conclusions, and recommendations made during the engagement and align with engagement objectives.
質問 # 68
Which of the following best describes the knowledge, skills, and abilities that internal auditors should possess with regard to fraud?
- A. Expertise in detecting and investigating fraud.
- B. Sufficient knowledge to evaluate the risk of fraud.
- C. Specialized skills for developing and implementing controls to prevent fraud.
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 1210.A2: Internal auditors must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization.
* They are not expected to have the expertise of a fraud examiner or forensic investigator.
* Reasoning:
* Option B is correct because internal auditors need enough knowledge to assess fraud risks and provide assurance over controls designed to mitigate those risks.
* Option A overstates the requirement, as fraud detection and investigation require specialized expertise typically outside the scope of general internal auditing.
* Option C refers to control development, which is a management responsibility, not an internal audit role.
* Role of Internal Audit in Fraud:
* Auditors evaluate fraud risks and provide recommendations to improve controls, ensuring alignment with organizational risk management strategies.
質問 # 69
Which of the following describes an internal auditor's use of external benchmarking?
- A. The auditor evaluates operating income margin between geographical areas within an organization to analyze its profitability.
- B. The auditor compares return on equity for a beverage company against its competitor to analyze profitability.
- C. The auditor calculates the net profit margin for a business segment to analyze the profitability.
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to Benchmarking:
* External benchmarking involves comparing the organization's metrics with those of other entities, typically competitors or industry averages.
* Standard 1210 - Proficiency: Internal auditors must have knowledge to evaluate performance against external benchmarks effectively.
* Reasoning:
* Option B demonstrates external benchmarking by comparing the organization's return on equity with a competitor's performance.
* Option A and Option C focus on internal analysis within the organization and do not use external references.
* Application in Internal Auditing:
* External benchmarking identifies competitive gaps, informs strategic decisions, and supports recommendations for improvement.
質問 # 70
During a review of the payroll department, a payroll associate informs the internal auditor, in confidence, that a co-worker is under a great deal of personal stress and has made several uncharacteristic mistakes over the past few weeks. The payroll associate asks the auditor to be sympathetic to the co-worker when drafting the audit findings. If the auditor adjusts the audit findings in consideration of this request, which of the following IIA Code of Ethics principles would be violated?
- A. Integrity and Confidentiality.
- B. Integrity and Objectivity.
- C. Objectivity and Confidentiality.
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Code of Ethics:
* Integrity: Internal auditors must report facts accurately and honestly without bias or personal considerations.
* Objectivity: Internal auditors must remain unbiased and free from conflicts of interest when evaluating findings.
* Reasoning:
* Option A is correct because adjusting audit findings to accommodate personal circumstances violates the principles of integrity (accurate reporting) and objectivity (unbiased evaluation).
* Option B (Objectivity and Confidentiality) is incorrect because confidentiality is not violated in this scenario.
* Option C (Integrity and Confidentiality) is incorrect as the auditor is not compromising confidentiality.
* Professional Obligation:
* Internal auditors must base their findings solely on evidence, ensuring reports are factual, unbiased, and aligned with ethical standards.
質問 # 71
What is the primary purpose of a preliminary survey?
- A. To determine why the engagement is being performed.
- B. To develop a risk and control matrix for the process under review.
- C. To gain an understanding of the process under review.
正解：C
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Preliminary Survey Purpose: The survey is conducted to gather sufficient information to understand the process, environment, and related risks. This understanding serves as a foundation for planning the engagement.
質問 # 72
The internal audit activity has been tasked with evaluating the effectiveness of the organization's risk management processes. Which of the following activities are appropriate and relevant to consider in the overall evaluation?
- A. An external audit of the organization's corporate social responsibility and sustainability management, including communication of findings to management and the board
- B. Evaluation of risk management effectiveness obtained during multiple audit engagements over the past year
- C. The chief audit executive's observations of the organization's finance committee
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Ongoing Risk Evaluation: Insights gathered from multiple audit engagements over the past year provide a broad and detailed perspective on the effectiveness of risk management across the organization.
質問 # 73
In a standard process mapping document, a diamond shape typically represents which of the following?
- A. Flow line.
- B. Process or operation.
- C. Decision.
正解：C
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Diamond Shape: In process mapping, a diamond typically represents a decision point where a choice must be made based on conditions or criteria (e.g., "Yes" or "No").
* Example: "Is the invoice valid?" If yes, the process continues to payment; if no, it is rejected.
質問 # 74
Which of the following scenarios would be the strongest indicator of fraud in an accounts payable process?
- A. The accounts payable manager was unable to provide documentation relating to travel expenses on one of the samples selected.
- B. The invoices submitted by one of the organization's vendors are more than six months old.
- C. The address on one of the vendor invoices matches an employee's residential address.
正解：C
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Address Matches an Employee's Residence: This is a strong indicator of fraud, as it suggests the possibility of a fictitious vendor created to divert funds to the employee.
質問 # 75
An internal auditor is conducting a human resources audit engagement. Which of the following observations would increase the probability of fraud?
- A. Vague job descriptions.
- B. Poor interview skills.
- C. Lack of background checks.
正解：C
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Fraud Risk Factors:
* Lack of proper vetting processes, such as background checks, significantly increases the likelihood of hiring individuals who may pose a fraud risk.
* Reasoning:
* Option B is correct because failing to conduct background checks creates opportunities for hiring individuals with a history of unethical behavior, increasing fraud risk.
* Option A (vague job descriptions) may lead to inefficiencies or unclear expectations but does not directly relate to fraud risk.
* Option C (poor interview skills) might affect hiring quality but does not increase fraud probability.
* Best Practice:
* Conducting thorough background checks is a critical control to reduce fraud risk in human resources processes.
質問 # 76
A senior internal auditor is planning a compliance audit of the organization's global purchasing department.
Which of the following criteria is a relevant consideration for establishing the engagement objectives?
- A. Location of all global operations that acquire goods through the organization's global purchasing department
- B. Current governance laws and regulations in the countries in which the organization operates
- C. A list of all items acquired through the organization's global purchasing department in the past year
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Compliance Audit Criteria: The objective of a compliance audit is to assess adherence to applicable laws, regulations, and internal policies. Considering current governance laws and regulations ensures the audit is aligned with mandatory requirements.
質問 # 77
Which of the following statements is true regarding engagement status meetings?
- A. They should involve the chief audit executive and senior management.
- B. They mainly involve one-way communication from the internal auditor to management of the area under review.
- C. They are expected to enhance the relationships between the internal audit activity and management of the area under review.
正解：C
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Enhancing Relationships: Status meetings facilitate two-way communication, keeping management informed about audit progress and fostering collaboration. Open discussions during these meetings help address concerns and strengthen the relationship between internal audit and management.
質問 # 78
Which of the following describes how the internal audit activity can add the greatest value by assisting management with internal controls?
- A. Internal auditors should evaluate the effectiveness and efficiency of internal controls.
- B. Internal auditors should assist in designing strong controls.
- C. Internal auditors should monitor how internal controls are functioning.
正解：A
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2130 - Control: Internal audit must evaluate and contribute to the improvement of governance, risk management, and control processes.
* Designing or operating controls (Options A and B) risks impairing internal audit independence (Standard 1100).
* Reasoning:
* Option C aligns with internal audit's role of evaluating internal controls objectively.
* Option A could involve a management function, which compromises independence.
* Option B focuses on monitoring, a management responsibility, and does not leverage internal audit's evaluative expertise.
* Best Practice:
* By evaluating controls, internal auditors provide actionable insights that help improve control effectiveness and efficiency without compromising independence.
質問 # 79
According to IIA guidance, which of the following is the primary criterion that should determine the extent of supervision required for an audit engagement?
- A. The proficiency of the internal auditors and the complexity of the engagement.
- B. The number of hours approved by the board for that engagement.
- C. Whether the engagement involves possible violations of laws and governmental regulations.
正解：A
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Extent of Supervision: The level of supervision required is determined by the auditors' proficiency (experience and skill set) and the complexity of the engagement. This ensures the work is executed effectively while maintaining compliance with IIA standards.
質問 # 80
What are the typical elements of a risk and control matrix used in the engagement planning process?
- A. Inherent process risks, as defined in a globally accepted risk and control framework.
- B. Business objectives, risks to the objectives, and impact and likelihood of the risk occurring.
- C. Experience level of key management personnel, susceptibility of the process to fraud, and process automation.
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Risk and Control Matrix: A risk and control matrix links business objectives, the risks threatening those objectives, and the likelihood and impact of the risks. It is used to prioritize areas for review and identify necessary controls.
質問 # 81
Which of the following activities would compromise the independence of the internal audit activity and therefore should not be performed by an internal auditor?
- A. Championing the establishment of organization-wide risk management.
- B. Setting the organization's risk appetite.
- C. Coordinating risk management activities.
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 1110 - Organizational Independence: Internal audit must be independent of the activities it audits to maintain objectivity.
* Standard 1130 - Impairment to Independence or Objectivity: Internal audit's independence is compromised if auditors take on roles that involve making decisions or implementing controls, as this may bias their findings.
* Reasoning:
* Option B is correct because setting the organization's risk appetite is a management decision and represents a strategic role that compromises the internal audit's independence.
* Option A (championing the establishment of risk management) and Option C (coordinating risk management) do not directly impair independence, though care should be taken to avoid direct involvement in risk management decisions. These activities can be part of advisory services and not necessarily a threat to independence if appropriately managed.
* Maintaining Independence:
* Internal auditors should provide assurance on risk management but not take on roles that involve decision-making or implementing risk management processes.
質問 # 82
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内部監査実務家（IIA-IAP）試験は、エントリーレベルの内部監査人の知識とスキルをテストするために設計されています。これは、内部監査の分野で最も尊敬される専門組織の1つである内部監査協会（IIA）が提供する国際的に認められた認定です。 IIA-IAP試験では、内部監査の基本、リスク管理、ガバナンス、倫理など、幅広いトピックをカバーしています。
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