リアルIIA IIA-ACCA試験問題 [更新されたのは2023年]
IIA-ACCA試験問題集で合格させるのは更新されたのは2023年年最新のACCA CIA Challenge Exam
質問 273
When auditing an application change control process, which of the following procedures should be included in the scope of the audit?
1. Ensure system change requests are formally initiated, documented, and approved.
2. Ensure processes are in place to prevent emergency changes from taking place.
3. Ensure changes are adequately tested before being placed into the production environment.
4. Evaluate whether the procedures for program change management are adequate.
- A. 2 and 4 only
- B. 1 and 3 only
- C. 1 only
- D. 1, 3, and 4 only
正解: D
質問 274
According to The IIA's Code of Ethics, which of the following actions violates the principle of confidentiality?
- A. Providing a friend with the marketing strategic plan, which she will use to prepare her university thesis.
- B. Providing personal tax preparation services for a fee for several employees during the lunch hour.
- C. Accepting a consulting request in the IT department without possessing the requisite experience.
- D. Agreeing to reword an observation to avoid the client complaining directly to the auditor's supervisor.
正解: A
質問 275
An organization is beginning to implement an enterprise risk management program. One of the first steps is to develop a common risk language. Which of the following statements about a common risk language is true?
- A. Stakeholders will have more assurance that the risks are assessed consistently.
- B. Management will be able to reduce inherent risk because they will have a better understanding of risk.
- C. Internal auditors will be able to reduce their sample sizes because controls will be more consistent.
- D. Decision makers will understand that the likelihood of missing or ineffective controls will be reduced.
正解: A
質問 276
The decision to implement enhanced failure detection and back-up systems to improve data integrity is an example of which risk response?
- A. Risk reduction.
- B. Risk avoidance.
- C. Risk sharing.
- D. Risk acceptance.
正解: A
質問 277
Due to price risk from the foreign currency purchase of aviation fuel, an airliner has purchased forward contracts to hedge against fluctuations in the exchange rate. When recalculating the exchange losses from individual purchases of jet fuel, which of the following details does the internal auditor need to validate?
1. The hedge documentation designating the hedge.
2. The spot exchange rate on the transaction date.
3. The terms of the forward contract.
4. The amount of fuel purchased.
- A. 2 and 3
- B. 1 and 2
- C. 3 and 4
- D. 1 and 4
正解: A
質問 278
In terms of international business strategy, which of the following is true regarding a multi-domestic strategy?
- A. It uses the same products in all countries.
- B. It is an effective strategy when large differences exist between countries.
- C. It provides cost advantages, improves coordinated activities, and speeds product development.
- D. It centralizes control with little decision-making authority given to the local level.
正解: B
質問 279
An internal audit activity includes in its audit reports the assertion that its work is performed in conformance with the International Standards for the Professional Practice of Internal Auditing {Standards). A recent external quality assessment concluded that the internal audit activity had substantial deficiencies that impact its overall operations. According to IIA guidance, which of the following is the most appropriate action for issuing future audit reports?
- A. Refrain from indicating that the internal audit activity operates in conformance with the Standards until another external assessment confirms that the significant areas of nonconformance have been addressed.
- B. Update and reissue previous audit reports, removing the assertion that the internal audit activity operates in conformance with the Standards, and distribute them to all parties who received the original reports.
- C. Refrain from indicating that the internal audit activity operates in conformance with the Standards until the chief audit executive confirms that the internal audit activity has addressed all areas of nonconformance and the audit committee has been notified.
- D. Indicate that the internal audit activity operates in partial conformance with the Standards, as the internal audit activity has a quality assurance and improvement program in place to address deficiencies and has met the requirement for conducting an external assessment.
正解: A
質問 280
A chief audit executive (CAE) received a detailed internal report of senior management's internal control assessment. Which of the following subsequent actions by the CAE would provide the greatest assurance over management's assertions?
- A. Assert whether the described and reported control processes and systems exist.
- B. Assess whether senior management adequately supports and promotes the internal control culture described in the report.
- C. Determine whether management's operating style and the philosophy described in the report reflect the effective functioning of internal controls.
- D. Evaluate the completeness of the report and management's responses to identified deficiencies.
正解: D
質問 281
Which of the following is an example of a physical security control that should be in place at an organization's data center?
- A. Swipe cards are used to access the data center
- B. Backup servers in the data center are stored in an environmentally controlled location
- C. Firewalls and antivirus protection are in place to prevent unauthorized access to data.
- D. All users have a unique ID and password to access data
正解: A
質問 282
Providing knowledge, motivating organizational members, controlling and coordinating individual efforts, and expressing feelings and emotions are all functions of:
- A. Communication.
- B. Organizational structure.
- C. Performance.
- D. Motivation.
正解: A
質問 283
Which of the following is the first step an internal audit activity should undertake when executing a data analytics process'?
- A. Analyze possible and available sources of raw data
- B. Select data for cleaning and normalization procedures.
- C. Define the purpose and the anticipated value
- D. Conduct a risk assessment regarding the effectiveness of the data analytics process.
正解: A
質問 284
Which of the following is an effective approach for internal auditors to take to improve collaboration with audit clients during an engagement?
1. Obtain control concerns from the client before the audit begins so the internal auditor can tailor the scope accordingly.
2. Discuss the engagement plan with the client so the client can understand the reasoning behind the approach.
3. Review test criteria and procedures where the client expresses concerns about the type of tests to be conducted.
4. Provide all observations at the end of the audit to ensure the client is in agreement with the facts before publishing the report.
- A. 1 and 4 only
- B. 3 and 4 only
- C. 1 and 2 only
- D. 2 and 3 only
正解: C
質問 285
A chief audit executive is preparing interview questions for the upcoming recruitment of a senior internal auditor. According to IIA guidance, which of the following attributes shows a candidate's ability to probe further when reviewing incidents that have the appearance of misbehavior?
- A. Integrity.
- B. Curiosity.
- C. Flexibility.
- D. Initiative.
正解: B
質問 286
Which of the following recommendations made by the internal audit activity (IAA) is most likely to help prevent fraud?
- A. A review of customer service-level agreements found that orders to several customers are frequently delivered late. The IAA recommends that the organization extend the expected delivery time advertised on its website.
- B. A review of internal service-level agreement compliance in financial services found that requests for information frequently are fulfilled up to two weeks late. The IAA recommends that the financial services unit be eliminated for its ineffectiveness.
- C. A vacation policy compliance review found that employees frequently leave on vacation before their leave applications are signed by their manager. The IAA recommends that the manager attend to the leave applications in a more timely fashion.
- D. A review of password policy compliance found that employees frequently use the same password more than once during a year. The IAA recommends that the access control software reject any password used more than once during a 12-month period.
正解: D
質問 287
An internal auditor who is carrying out an engagement to review controls related to corporate tax reporting must possess which of the following competencies?
1. Proficiency in analyzing key IT risks and controls.
2. The ability to recognize significant deviations from good business practices.
3. Knowledge of key indicators of fraud in tax reporting.
4. The ability to recognize the existence of problems related to tax accounting.
- A. 2, 3, and 4 only.
- B. 3 and 4 only.
- C. 1 and 4 only.
- D. 1,2, 3, and 4.
正解: B
質問 288
Which of the following is a detective control strategy against fraud?
- A. Performing background checks on employees.
- B. Requiring employees to attend ethics training.
- C. Performing a surprise audit.
- D. Implementing a control self-assessment.
正解: C
質問 289
An internal auditor is conducting an assessment of the organization's fraud prevention program using the COSO enterprise risk management framework. According to this framework, which of the following activities would fall under the control environment component for preventing fraud?
1. The organization uses an automated authority approval matrix to control payments.
2. The organization has a whistleblower hotline that is available to employees.
3. Annually, every manager completes a comprehensive fraud assessment of his or her department.
4. Annually, the organization reviews and communicates the code of expected behavior.
- A. 2 and 3.
- B. 1 and 3.
- C. 1 and 2.
- D. 2 and 4.
正解: D
質問 290
Which of the following best explains why integrity is a necessary personal quality for internal auditors at all levels?
- A. Internal auditor integrity enables stakeholders to constantly question the work of the internal audit activity.
- B. Internal auditor integrity enables the internal auditor to avoid being challenged by any party in the organization.
- C. Internal auditor integrity enables the internal audit activity to be able to demonstrate independence.
- D. Internal auditor integrity enables users of internal auditors' work to make important business decisions.
正解: D
質問 291
Which of the following statements is in accordance with COBIT?
1. Pervasive controls are general while detailed controls are specific.
2. Application controls are a subset of pervasive controls.
3. Implementation of software is a type of pervasive control.
4. Disaster recovery planning is a type of detailed control.
- A. 1, 2, and 4 only
- B. 2 and 3 only
- C. 2, 3, and 4 only
- D. 1 and 4 only
正解: D
質問 292
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