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IIA-CIA-Part2 試験は、既にIIA-CIA-Part1 試験に合格しており、内部監査または関連分野で2年以上の経験がある個人を対象としています。この試験は、候補者が内部監査の原則を実世界の状況に適用し、IIAが定める基準やガイドラインに関する知識を試験することを目的としています。IIA-CIA-Part2 試験に合格する候補者は、組織内でリーダーシップの役割を担い、管理に有益な洞察と推奨事項を提供する準備ができています。
質問 # 35
A bank uses a risk analysis matrix to quantify the relative risk of auditable entities. The analysis involves rating auditable entities on risk factors using a scale of 1 to 10, with 10 representing the greatest risk. A partial list of risk factors and the ratings given to three of the bank's departments is provided below:
Which of the following statements regarding risk in the department is true?
- A. The internal audit activity should schedule audits of department B more often than audits of department C because of the relative control strength of department C as compared to department
- B. The nature of department A's control structure may be justified by the nature of the department's assets and the complexity of its transactions.
- C. As compared to departments A and C, department B has a stronger control system to compensate for the greater complexity of the department's transactions and dollar value of its assets.
- D. The relative ranking of the departments in order of their risk, from greatest to least risk, is: A; C; B.
正解：B
質問 # 36
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. Sufficient resources to adequately meet the needs of the annual audit plan.
- B. Alignment of internal audit objectives with the organization's strategic plan.
- C. An appropriate training plan for audit staff.
- D. Requirements of the external auditors to ensure an efficient coordination of audit effort.
正解：B
質問 # 37
A company has recently incurred significant cost overruns on one of its construction projects. Management suspects that these overruns were caused by the contractor improperly accounting for costs related to contract change orders. Which of the following procedures would be appropriate for testing this suspicion?
I.Verify that the contractor has not charged change orders with costs that have already been billed to the original contract.
II.
Determine if the contractor has billed for original contract work that was canceled as a result of change orders.
III.
- A. III only.
- B. I and II only.
- C. I and III only.
Verify that the change orders were properly approved by management. - D. I only.
正解：B
質問 # 38
Why should internal auditors develop a strong relationship with the external auditors?
- A. External auditors can help improve the effectiveness of internal control sampling techniques.
- B. External auditors can offer an independent and knowledgeable viewpoint.
- C. External auditors offer an additional layer of approval to internal auditors' reports.
- D. External auditors can share information gained from work with similar clients.
正解：B
解説：
Section: Volume C
質問 # 39
Company A has a formal comprehensive corporate code of ethics while company B does not.
Which of the following statements regarding the existence of the code of ethics in company A can be logically inferred?
1. Company A exhibits a higher standard of ethical behavior than does company B.
2. Company A has established objective criteria by which an employee's actions can be evaluated.
3. The absence of a formal corporate code of ethics in company B would prevent a successful audit of ethical behavior in that company.
- A. II only
- B. I and II only
- C. III only
- D. II and III only
正解：A
質問 # 40
The chief audit executive (CAE) of an organization has established an internal audit activity (IAA) quality assessment program. According to IIA guidance, which of the following would be part of this program?
- A. Assessment of the IAA conducted independently of client feedback, and the review of individual audits to determine the quality and timeliness of supervision.
- B. Compliance with a checklist of required audit procedures, and review of individual audits to determine the quality and timeliness of supervision.
- C. Compliance with a checklist of required audit procedures, and identified areas of improvement reviewed at the end of the year.
- D. Assessment of the IAA conducted independently of client feedback, and identified areas of improvement reviewed at the end of the year.
正解：B
質問 # 41
The chief audit executive (CAE) of a large retail operation believes that senior management has accepted a level of risk that exceeds the organization's current risk tolerance with respect to a major expansion. The CAE plans to meet with senior management to discuss these concerns. According to IIA guidance, which of the following would be an appropriate course of action in preparation for this meeting?
* Understand management's basis for the decision.
* Advise the board of the concern and upcoming meeting.
* Ascertain which members of management have accepted the risk.
* Determine if management has the authority to accept the risk.
- A. 1 and 2 only
- B. 2 and 3 only
- C. 3 and 4 only
- D. 1 and 4 only
正解：D
解説：
Section: Volume D
質問 # 42
An internal auditor has suspicions that the management of a department splits me number of planned purchases to avoid the approval process required for larger purchases. Which of the following would be the most efficient technique to help the auditor identify the seventy of this malpractice?
- A. Examining the entire population
- B. Asking management about the malpractice
- C. Using data analytics
- D. Testing a sample of random transactions.
正解：C
質問 # 43
During a routine audit of a customer service hotline, an internal auditor noticed that an unusually high number of customer complaints pertained to payments not being applied to the customers' accounts. Which of the following would most likely be the reason for the high volume of complaints?
- A. An ineffective customer service department.
- B. Poor controls in the invoice approval processes.
- C. Submission of fraudulent expense reports.
- D. Check tampering by an employee.
正解：D
質問 # 44
The final internal audit report should be distributed to which of the following individuals?
- A. Audit client management, executive management, and others approved by the chief audit executive.
- B. Audit client management only
- C. Audit client management, executive management, and any those who request a copy.
- D. Executive management only
正解：A
質問 # 45
While reviewing the draft report of an audit engagement, the chief audit executive (CAE) is not in agreement with management's acceptance of the potential risk exposure resulting from an observed key control weakness. Which of the following actions by the CAE would be appropriate for addressing this concern?
Meet with the auditor-in-charge.
Discuss with senior management.
Monitor the result of the accepted risk.
Report the matter to the board.
- A. 2, 3, and 4 only
- B. 1, 2, and 3 only
- C. 1, 3, and 4 only
- D. 1, 2, and 4 only
正解：D
質問 # 46
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. Sufficient resources to adequately meet the needs of the annual audit plan.
- B. Alignment of internal audit objectives with the organization's strategic plan.
- C. An appropriate training plan for audit staff.
- D. Requirements of the external auditors to ensure an efficient coordination of audit effort.
正解：B
質問 # 47
A company has recently incurred significant cost overruns on one of its construction projects. Management suspects that these overruns were caused by the contractor improperly accounting for costs related to contract change orders. Which of the following procedures would be appropriate for testing this suspicion?
I. Verify that the contractor has not charged change orders with costs that have already been billed to the original contract.
II. Determine if the contractor has billed for original contract work that was canceled as a result of change orders.
III. Verify that the change orders were properly approved by management.
- A. I and II only
- B. III only
- C. I and III only
- D. I only
正解：A
質問 # 48
In a payroll audit, a staff auditor suspects that signatures on some of the documents being sampled for examination are not authentic. What action should the auditor take before proceeding with the examination?
- A. Suggest to the payroll manager that the suspicious documents should be sent to the organization's security department for forensic review.
- B. Review the suspicious documents with the chief audit executive and seek advice concerning further examination.
- C. Discuss the suspicious documents with payroll staff to seek their views on the authenticity of the signatures.
- D. Keep the suspicious documents in the workpaper file until the end of the engagement, and then discuss the suspicions with the payroll manager.
正解：B
質問 # 49
Which of the following is the primary reason the chief audit executive should consider the organization's strategic plans when developing the annual audit plan?
- A. The strategic plan is a relatively stable document on which to base audit planning.
- B. Strategic plans are helpful to identify major areas of activity, which may direct the allocation of internal audit activity resources.
- C. Strategic plans are likely to show areas of weak financial controls.
- D. Strategic plans reflect the organization's business objectives and overall attitude toward risk.
正解：D
解説：
The primary reason the chief audit executive should consider the organization's strategic plans when developing the annual audit plan is that strategic plans reflect the organization's business objectives and overall attitude toward risk. Understanding the strategic direction of the organization helps the internal audit function align its activities with the key risks and objectives, ensuring that the audit plan is relevant and adds value to the organization by focusing on areas that could impact the achievement of strategic goals.
References:
* IIA Standards: 2010 - Planning
* IIA Practice Guide: Developing the Internal Audit Strategic Plan
質問 # 50
Which of the following components should be included in an audit finding?
1. The scope of the audit.
2. The standard(s) used by the auditor to make the evaluation.
3. The engagement's objectives.
4. The factual evidence that the internal auditor found in the course of the examination.
- A. 1 and 2
- B. 1, 3, and 4
- C. 2 and 4
- D. 1 and 3 only
正解：C
解説：
An audit finding should include the standard(s) used by the auditor to make the evaluation (2) and the factual evidence found during the examination (4). These components provide the basis for the auditor's conclusions and ensure that the findings are well-supported and objective. The scope of the audit (1) and the engagement's objectives (3) are typically included in the overall audit report but are not components of individual audit findings.
質問 # 51
Which of the following factors would the auditor in charge be least likely to consider when assigning tasks to audit team members for an engagement?
- A. Whether the budgeted hours are sufficient to complete the audit within the current scope.
- B. The amount of experience the auditors have conducting audits in the specific area of the organization.
- C. The availability of the auditors in relation to the availability of key client staff.
- D. Whether outside resources will be needed, and their availability.
正解：A
質問 # 52
Which of the following should be the focus of the effect section of the preliminary observations document?
- A. Inherent risk
- B. Control activities
- C. Compensating controls
- D. Residual risk
正解：D
解説：
The focus of the effect section of the preliminary observations document should be on residual risk. Residual risk is the remaining risk after management has taken action to mitigate the inherent risk with controls and other risk responses. Documenting the effect in terms of residual risk helps in understanding the potential impact of the observed issues on the organization if not addressed.
References:
* IIA Standards: 2310 - Identifying Information
* IIA Practice Guide: Communicating the Results of an Audit
質問 # 53
Management has asked the internal audit activity to perform an operational audit of a division that recently reported an increase in expenditures in addition to a decrease in profits. However, existing internal audit resources are currently engaged in a legal compliance audit. Which factor would be considered least important in deciding whether resources should be removed from the legal compliance audit to the operational audit?
- A. The potential for regulatory fines associated with the legal compliance audit.
- B. The increase in expenditures at the division over the past year.
- C. The results of the external auditor's most recent financial audit.
- D. The probability that the legal compliance audit will detect fraud.
正解：C
質問 # 54
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. Implement the recommended control to address the exposure
- C. Discuss the matter with senior management
- D. Ask the regulatory agency to persuade management to address the issue
正解：C
解説：
If operational management has not implemented effective actions to address a significant control breach, the most appropriate next step for the chief audit executive is to discuss the matter with senior management. This step involves escalating the issue to a higher level of authority to ensure that the risks associated with the control breach are properly understood and addressed. If senior management fails to take appropriate action, the CAE may then escalate the issue to the board.
Reference:
IIA Standard 2500: Monitoring Progress
IIA Practice Guide: Auditing Organizational Governance
質問 # 55
In response to an accounts receivable confirmation, a customer indicated that the invoice listed on the confirmation letter had been paid two months earlier.
This may indicate that:
- A. The customer is a bad credit risk.
- B. The receivable should be written off.
- C. Fraudulent activity has occurred.
- D. The receivable was selected for confirmation in error.
正解：C
解説：
Section: Volume B
質問 # 56
While conducting an audit of a third party's Web-based payment processor, an internal auditor discovers that a programming error allows customers to create multiple accounts for a single mailing address. Management agrees to correct the program and notify customers with multiple accounts that the accounts will be consolidated. Which of the following actions should the auditor take?
1. Schedule a follow-up review to verify that the program was corrected and the accounts were consolidated.
2. Evaluate the adequacy and effectiveness of the corrective action proposed by management.
3. Amend the scope of the subsequent audit to verify that the program was corrected and that accounts were consolidated.
4. Submit management's plan of action to the external auditors for additional review.
- A. 1 and 2
- B. 1 and 4
- C. 3 and 4
- D. 2 and 3
正解：A
解説：
When an internal auditor discovers an issue such as a programming error allowing multiple accounts for a single address, the auditor should ensure that the corrective actions are both adequate and effective. This includes scheduling a follow-up review (1) to verify that the program has been corrected and that the accounts have been consolidated. Additionally, evaluating the adequacy and effectiveness of the corrective action proposed by management (2) is essential to ensure the issue has been resolved properly. References: = IIA Standard 2500 - Monitoring Progress and IIA Standard 2320 - Analysis and Evaluation.
質問 # 57
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