IIA IIA-CIA-Part2問題集で必ず試験合格させる
IIA-CIA-Part2試験問題（更新されたのは2022年）100%リアル問題解答
質問 241
During an operational audit of a chain of pizza delivery stores, an auditor determined that cold pizzas were causing customer dissatisfaction. A review of oven calibration records for the last six months revealed that adjustments were made on over 40 percent of the ovens. Based on this, the auditor:
- A. Has enough evidence to conclude that improperly functioning ovens are the cause.
- B. Needs to conduct further inquiries and reviews to determine the impact of the oven variations on the pizza temperature.
- C. Has enough evidence to recommend the replacement of some of the ovens.
- D. Must search for another cause since approximately 60 percent of the ovens did not require adjustment.
正解: B
質問 242
An auditor used a questionnaire during an interview to gather information about the nature of credit sales processing. The questionnaire did not cover some pertinent information offered by the person being interviewed, and the auditor did not document the potential problems for further investigation.
The primary deficiency with the above process is that:
- A. A questionnaire was used in a situation where a structured interview should have been used.
- B. The engagement program was incomplete.
- C. Using a questionnaire precludes the auditor from documenting other information.
- D. The auditor failed to consider the importance of the information offered.
正解: D
質問 243
Which of the following processes real-transaction data through auditor-developed test programs?
- A. Mapping.
- B. Generalized audit software.
- C. Parallel simulation.
- D. Tracing.
正解: C
質問 244
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 245
Which of the following is most appropriate when conducting an interview during the course of a fraud investigation?
- A. Schedule the interview well in advance.
- B. Have a witness present during the interview.
- C. Assume that the interviewee is guilty.
- D. Explain the detailed purpose to the interviewee.
正解: B
質問 246
An internal auditor recommended that an organization implement computerized controls in its sales system in order to prevent sales representatives from executing contracts in excess of their delegated authority levels. A follow-up review found that the sales system had not been modified, but a process had been implemented to obtain written approval by the vice president of sales for all contracts in excess of $1 million. The chief audit executive (CAE) would be justified in reporting this situation to the organization's board if: I.
In the opinion of the CAE, the level of residual risk assumed by senior management is too high.
II.
Testing of compliance with the new process finds that all new contracts in excess of $1 million have been approved by the vice president of sales.
III.
The cost of modifying the sales system to include a preventive control is less than $100,000.
- A. I, II, and III.
- B. III only.
- C. I only.
- D. I and III only.
正解: C
質問 247
Which of the following types of internal audit consulting engagements is an example of a facilitation service?
I. Conducting control self-assessment workshops.
II. Participating on standing committees.
III. Reviewing regulatory compliance.
IV. Benchmarking.
V. Estimating savings from outsourcing processes.
- A. I, III, and IV only
- B. II, III, and V only
- C. I and IV only
- D. I, II, III, IV, and V.
正解: C
質問 248
While investigating a compromised Web server, an auditor found that the Web server logs had been deleted.
The auditor should recommend that the Web server logs be:
- A. Generated and maintained on a separate secure server.
- B. Encrypted to ensure that the logs cannot be deleted.
- C. Accessible by administrative users only
- D. Restored automatically to the Web server from backup files.
正解: A
解説:
Section: Volume B
質問 249
An internal auditor compared the number of human resources professionals per employee with industry standards. This comparison would assist the auditor in evaluating which of the following areas?
- A. Sufficiency of controls over payroll rate increases.
- B. Adequacy of controls over hiring new employees.
- C. Degree of compliance with human resources policies.
- D. Current level of performance of the human resources department.
正解: D
解説:
Section: Volume C
質問 250
Which of the following statements is correct regarding the use of a program evaluation and review technique (PERT) model?
It makes use of a probability model to arrive at a realistic estimate of time necessary for completion of the audit engagement.
It requires that activities are performed in sequence such that each task is completed before the commencement of the next activity.
It remains fixed once completed to act as a baseline for measuring the performance of the audit staff following completion of the engagement.
It begins with the auditor-in-charge identifying the overall scope and then breaking down the audit engagement into identifiable activity units.
- A. 2 and 3 only
- B. 1 and 4 only
- C. 1 and 3 only
- D. 2 and 4 only
正解: B
質問 251
When conducting research, which of the following is most important?
- A. Using computer databases or the Internet to find all relevant sources.
- B. Presenting all contrary views to balance the opinion.
- C. Providing documentation of the reference sources.
- D. Presenting only those facts that support the conclusion.
正解: C
解説:
Section: Volume A
質問 252
A fast-food company is developing a computer simulation involving arrival time at a drive-through restaurant. The distribution for arrival times is:
Time
Single-Digit Random
Between Arrivals
Probability
Number Assigned
1 minute
0.1
0
2 minutes
0.2
1, 2
3 minutes
0.3
3, 4, 5
4 minutes
0.4
6, 7, 8, 9
Six random numbers are selected to represent the arrival of six cars: 1, 6, 9, 0, 5, 6. The mean time between arrivals for these cars, in this run of the simulation model, is:
- A. 1 minute.
- B. 2 minutes.
- C. 3 minutes.
- D. 4 minutes.
正解: C
質問 253
The chief audit executive's responsibility regarding control processes includes:
- A. Assisting senior management and the audit committee in the development of an annual assessment about internal control.
- B. Overseeing the establishment of internal control processes.
- C. Ensuring that the internal audit activity assesses all control processes annually.
- D. Maintaining the organization's governance processes.
正解: A
質問 254
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 outside resources will be needed, and their availability.
- B. The availability of the auditors in relation to the availability of key client staff.
- C. Whether the budgeted hours are sufficient to complete the audit within the current scope.
- D. The amount of experience the auditors have conducting audits in the specific area of the organization.
正解: C
解説:
Section: Volume E
質問 255
An internal auditor has been assigned to facilitate a risk and control self-assessment for the finance group. Which of the following is the most appropriate role that she should assume when facilitating the workshop?
- A. Screen and vet participants so that the most appropriate candidates are selected to participate in the exercise.
- B. Evaluate and report on all issues that may be uncovered during the exercise.
- C. Express an opinion on the participants' inputs and conclusions as the assessment progresses.
- D. Provide appropriate techniques and guidelines on how the exercise should be undertaken.
正解: D
質問 256
An internal auditor is asked to review a recently completed renovation to a retail outlet. Which of the following would provide the most reliable evidence that the completed work conformed to the plan?
- A. A physical inspection of the retail outlet.
- B. An interview with the employee who performed the work
- C. Existence of a signed completion document accepting the work
- D. An analysis of purchasing and receiving documentation
正解: C
質問 257
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?
- A. Conduct a joint brainstorming session with management.
- B. Escalate the issue to senior management for a decision.
- C. Ask the chief audit executive to mediate.
- D. Disclose the client's differing opinion in the final report.
正解: A
質問 258
Which of the following statements is true regarding the communication of audit engagement observations?
- A. Criteria, condition, cause, and effect must be communicated for material observations and significant deficiencies only.
- B. Criteria, condition, cause, and effect do not need to be communicated for insignificant observations with adquate compensating key controls.
- C. Criteria, condition, cause, and effect must be communicated for all engagement observations.
- D. Criteria, condition, cause, and effect must be communicated for material observations only.
正解: C
質問 259
Which of the following events would most likely cause the chief audit executive to consider changing the current year's audit plan?
The government announced that new regulatory requirements will be introduced in the coming years which may significantly impact the organization's primary product.
A major competitor unexpectedly introduced a new model at a lower price point to compete with the organization's market leading product.
The organization announced a new joint venture with a long time corporate partner to introduce a new product with development costs and sales beginning next fiscal year.
An equal joint venture partner filed a lawsuit against the organization and requested that the court issue an immediate suspension of future product shipments.
- A. 1 and 3 only.
- B. 1 and 2 only.
- C. 2 and 4 only.
- D. 3 and 4 only.
正解: C
質問 260
An audit of customer accounts receivable found that outstanding receivables as a percentage of revenue had increased significantly during the past two years. The increase was attributed to the extension of credit, at the urging of the marketing department, to a number of companies that were not credit worthy. Which of the following would be least useful in monitoring the disposition of this finding?
- A. Responses from the manager of accounts receivable regarding collection of outstanding receivables.
- B. Updates from the information technology division regarding implementation of a new accounts receivable system.
- C. Information from the credit and marketing personnel assigned the responsibility for reevaluating credit policies.
- D. Periodic updates from the controller regarding the status of corrective actions.
正解: B
解説:
Section: Volume B
質問 261
As a result of a recent discovery of false information on employment applications, an internal auditor has reviewed hiring procedures. Which of the following represents a weakness in the control system?
I. Applicants are not required to have their signed applications legally authenticated.
II. Applicants' educational information is not validated with the educational institution before employment is offered.
III. Information related to applicants' long-term work history is not validated before employment is offered.
- A. III only
- B. I, II, and III
- C. II and III only
- D. I and II only
正解: C
質問 262
Which of the following is the correct ratio to use in calculating the dollar value of the population if the auditor is using ratio estimation?
Number of Items Audited Value Carrying Amount Sample
$500,000 $480,000 Population 3,000 $5,000,000
- A. 0.10
- B. 0.96
- C. 10.00
- D. 1.04
正解: D
質問 263
Audit supervision includes approval of the engagement report in order to ensure that:
- A. Senior management supports the report's conclusions.
- B. Report findings are substantiated.
- C. The client's objectives are met.
- D. Report style and grammar are appropriate.
正解: B
解説:
Section: Volume C
質問 264
According to IIA guidance, which of the following actions might place the independence of the internal audit function in jeopardy?
- A. Participating with management in identifying and evaluating risks.
- B. Auditing the risk management process for reasonableness.
- C. Coordinating and managing the risk management process.
- D. Having no active role or involvement in the risk management process.
正解: C
質問 265
Which of the following is a preventive control strategy against fraud?
- A. Implementing control self-assessment.
- B. Performing background checks on employees.
- C. Maintaining a whistleblower hotline.
- D. Performing a surprise audit.
正解: B
質問 266
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