IIA-CIA-Part2認証試験の問題集解答を提供しています [2023年02月]
更新されたIIA-CIA-Part2試験練習テスト問題
IIA IIA-CIA-Part2 認定試験の出題範囲：
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質問 156
Which of the following is an effective way for an internal auditor to improve communications with the client during a contentious audit?
- A. Speak privately with key client personnel immediately after proposed changes are announced to address their concerns.
- B. Obtain the support of the board of directors for proposed changes before discussing the changes with operating management.
- C. Clearly explain to the client the role of the internal audit activity in the change process.
- D. Encourage the client to participate as a partner in the decision-making process to determine the changes that need to be made.
正解: D
質問 157
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. Current level of performance of the human resources department.
- D. Degree of compliance with human resources policies.
正解: C
解説:
Section: Volume C
質問 158
During an assurance engagement, an internal auditor noted that the time staff spent accessing customer information in large Excel spreadsheets could be reduced significantly through the use of macros. The auditor would like to train staff on how to use the macros. Which of the following is the most appropriate course of action for the internal auditor to take?
- A. The auditor must not perform the training, because any task to improve the business process could impact audit independence.
- B. The auditor may proceed with the improvement task without obtaining formal approval, because the task is voluntary and not time-intensive.
- C. The auditor should get permission to extend the current engagement, and with the process owner's approval, perform the improvement task.
- D. The auditor must create a new, separate consulting engagement with the business process owner prior to performing the improvement task.
正解: C
解説:
Section: Volume E
質問 159
According to the Standards, which of the following would least likely be considered a red flag when evaluating the risk for fraud?
- A. Cash receipts appear to be lower than expected from an employee's cash drawer.
- B. Health benefits are detected to be claimed for a deceased employee.
- C. An employee did not approve an internal report detailing expenses for the month.
- D. It is alleged that an employee is receiving vendor kickbacks.
正解: C
解説:
Section: Volume D
質問 160
The internal audit activity of an organization obtained approval to add a senior auditor to its staff. The chief audit executive, audit manager, and audit supervisor each will interview the candidates. According to the Standards, which of the following best explains the involvement of management in the interview process?
- A. Enables audit management to outline its quality assurance and improvement program with the senior auditor.
- B. Allows audit management to explain the criteria that will be used to evaluate the senior auditor's performance.
- C. Provides audit management with the opportunity to communicate expectations regarding ethical behavior standards.
- D. Assists audit management in planning by more effectively allocating the senior auditor to appropriate audits.
正解: D
解説:
Section: Volume C
Explanation/Reference:
質問 161
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. Arrange for the outsourcing of some technology intensive audit processes and procedures based on the plan changes.
- C. Begin planning to recruit information technology audit specialists and other expert personnel into the internal audit activity.
- D. Evaluate whether appropriate skills and knowledge required to perform the necessary audit work currently exist in the department.
正解: D
質問 162
All of the following tools are employed to control large-scale projects except:
- A. Statistical process control.
- B. Program evaluation and review technique (PERT).
- C. Gantt charts.
- D. Critical path method.
正解: A
質問 163
According to HA guidance, which of the following statements regarding audit workpapers is true?
- A. Ad-hoc communications with management of the area under review should be excluded from the workpapers.
- B. Audit reports should include the workpapers as a reference for the audit conclusions.
- C. The internal auditor's workpapers are the primary reference for reported control deficiencies.
- D. Both draft and final versions of workpapers should be saved at the end of the engagement
正解: D
質問 164
According to IIA guidance, which of the following activities is most likely to enhance stakeholders' perception of the value the internal audit activity (IAA) adds to the organization?
1.The IAA uses computer-assisted audit techniques and IT applications.
2.The IAA uses a consistent risk-based approach in both its planning and engagement execution.
3.The IAA demonstrates the ability to build strong and constructive relationships with audit clients.
4.The IAA frequently is involved in various project teams and task forces in an advisory capacity.
- A. 1 and 2
- B. 2 and 4
- C. 1 and 3
- D. 3 and 4
正解: D
質問 165
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, 3, and 4 only
- C. 1, 2, and 4 only
- D. 1, 2, and 3 only
正解: C
質問 166
If participants in a control self-assessment workshop begin breaking their agreed-upon ground rules, the facilitator should:
- A. Ignore the behavior and continue the workshop.
- B. Have the participants modify the ground rules.
- C. Allow them to continue briefly and then remind them of the ground rules.
- D. Strictly enforce the ground rules.
正解: C
質問 167
An internal auditor compares real-time gasoline production data to corresponding final gasoline production reports and finds minor but consistent daily discrepancies. If the auditor is concerned about theft, which of the following next steps is most consistent with IIA guidance?
- A. Confront the production manager and ask her to explain the differences between real-time and reported data.
- B. Reconcile online data and the final production reports to gasoline sales reports.
- C. Contact security personnel as evidence suggests gasoline is being stolen from production premises.
- D. Review the processes used to collect the production data and to compile the final production reports.
正解: D
質問 168
When interviewing an individual suspected of fraud, what type of questions would be asked after the introductory questions?
- A. Informational questions.
- B. Admission-seeking questions.
- C. Closing questions.
- D. Assessment questions.
正解: A
質問 169
Which two of the following considerations must an internal auditor take into account while planning an audit of an accounting system/application that has been in use for the last five
years?
The level and manner of linkages between the business' mission, objectives, and structure and the accounting system/application.
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Presence or absence of computerized and manual controls that address risks.
Identification of risks at the application level, e.g. availability and security of the
system.
Testing of the system/application for bugs and errors.
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- A. 1 and 3 only.
- B. 3 and 4 only.
- C. 2 and 3 only.
- D. 2 and 4 only.
正解: C
質問 170
An internal auditor is reviewing a new automated human resources system. The system contains a table of pay rates which are matched to the employee job classifications. The best control to ensure that the table is updated correctly for only valid pay changes would be to:
- A. Require a supervisor in the department, who does not have the ability to change the table, to compare the changes to a signed management authorization.
- B. Require that all pay changes be signed by the employee to verify that the change goes to a bona fide employee.
- C. Limit access to the data table to management and line supervisors who have the authority to determine pay rates.
- D. Ensure that adequate edit and reasonableness checks are built into the automated system.
正解: A
質問 171
According to the Standards, which of the following is leastimportant in determining the adequacy of an annual audit plan?
- A. Appropriateness.
- B. Sufficiency.
- C. Cost effectiveness.
- D. Effective deployment.
正解: C
質問 172
When interviewing an individual in relation to a fraud investigation, which course of action should the internal auditor follow?
- A. Assure the individual that the results of the interview will remain confidential.
- B. Refrain from deviating from the list of questions prepared before the interview.
- C. Establish a rapport with the subject to encourage openness.
- D. Discontinue questioning once the individual has confessed to the fraud.
正解: C
質問 173
A company's policy requires that all customers be treated in a fair and consistent manner. Which of the following audit procedures would provide the most persuasive evidence that the policy was followed?
- A. Compare the sales discounts offered to each customer.
- B. Compare the ratio of outstanding receivables to the authorized credit limit for each customer.
- C. Compare credit reports with annual sales for a sample of customers.
- D. Compare the aging of outstanding receivables due from each customer.
正解: A
質問 174
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 gathers the stakeholder group and holds a brainstorming session where they generate report requirements and preferences and then rank them in order of importance.
- B. 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.
- C. 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.
- D. 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.
正解: A
質問 175
During the quarterly review of the internal audit activity's performance, the chief audit executive (CAE) notes that actual engagement hours consistently exceed the budget. Which of the following strategies would most likely help the CAE address this problem?
The budget should consider time spent on similar engagements.
The budget should consider the proficiency of the assigned auditors.
The budget estimate should provide for unexpected delays.
The budget should be specific as to time for each work assignment.
- A. 2 and 3 only
- B. 3 and 4 only
- C. 1 and 2 only
- D. 1 and 4 only
正解: D
解説:
Topic 5, Volume E
質問 176
Which of the following is a preventive control strategy against fraud?
- A. Performing a surprise audit.
- B. Performing background checks on employees.
- C. Implementing control self-assessment.
- D. Maintaining a whistleblower hotline.
正解: B
質問 177
Which of the following situations would best support the decision of a chief audit executive (CAE) to defer follow-up activity at a branch office until the next audit engagement?
- A. An audit of the branch office is routinely scheduled every three years.
- B. Branch office management states that correction of the audit issue may take longer than expected.
- C. On-site follow-up of a remote branch may not be feasible due to travel costs.
- D. The CAE and management agree that the corrective action taken to date is sufficient.
正解: D
解説:
Section: Volume A
質問 178
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