IIA-CIA-Part2 試験問題と解答 - 模擬練習 - 練習問題・模擬試験

Question No : 1
Internal benchmarking

A.1.2 and 3
B.1.2. and 4.
C.1.3. and 4.
D.2. 3. and 4.

正解:

Question No : 2
According to the Standards, which of the following is least important in determining the adequacy of an annual audit plan?

A.Sufficiency.
B.Appropriateness.
C.Effective deployment.
D.Cost effectiveness.

正解:

Question No : 3
An internal auditor is testing the success of the IT support department in meeting the service levels guaranteed to small, medium and large customers. The customer's size classification is based on its annual expenditures with the organization and the nature and extent of services it receives.
Which of the following sampling techniques would be the most suitable to select customers for this test?

A.Interval sampling
B.Cluster sampling
C.Stop-and-go sampling
D.Stratified sampling

正解:

Question No : 4
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:

Question No : 5
A corporate merger decision prompts the chief audit executive (CAE) lo propose interim changes to the existing annual audit plan to account for emerging risks.
Which of the following is the most appropriate action for the CAE to take regarding the changes made to the audit plan''

A.Present the revised audit plan directly to the board for approval.
B.Communicate with the chief financial officer and present the revised audit plan to the CEO tor approval
C.Present the revised audit plan directly to the CEO for approval
D.Communicate with the CEO and present the revised audit plan to the board for approval.

正解:

Question No : 6
The chief audit executive (CAE) should determine whether the internal audit activity has confirmed the status of all of management's corrective actions Doing so would help the CAE assess which of the following?

A.Disclosure risk.
B.Residual risk
C.Compliance risk
D.Inherent risk

正解:

Question No : 7
Which of the following statements is true regarding the final assurance engagement report issued to management?

A.Ratings are only used to assess the condition of an observation made by an internal auditor.
B.Audit findings may be communicated to management prior to issuance of the final approved audit report.
C.Communications must be relevant logical, and free from errors before they are disseminated.
D.The audit report must present the information in the following order (1) audit scope, (2) engagement objectives, and (3) engagement results

正解:

Question No : 8
During follow-up, the chief audit executive (CAE) is having a discussion with management about the internal audit team's recommendations related to a significant issue Management accepted the issue but took no remedial action.
What is the next step for the CAE?

A.The CAE should reassess and validate the risk tolerance policy
B.The CAE should escalate the issue to senior management .
C.The CAE should reiterate the internal audit team's recommendations to management .
D.The CAE should grant management more time to implement the recommendation and check the status of the issue during the next scheduled follow-up.

正解:

Question No : 9
According to IIA guidance, when of the Mowing statements is true regarding an engagement supervisor's use of review notes?

A.The engagement supervisor's review notes should be retained m the final documental or even after they are addressed.
B.The engagement supervisor's review notes cannot be used as evidence of engagement supervision
C.The engagement supervisor's review notes could be cleared from all final documentation after they are addressed
D.The engagement supervisor's review notes must be maintained in a checklist separate from tie final documentation

正解:

Question No : 10
Which of the following actives is an internal auditor most likely to perform when establishing the objectives of an assurance engagement?

A.Discuss the internal audit risk assessment including applicable risks and objectives with internal audit management
B.Perform a walk-through of the process under review to determine whether control wore operating, effectively
C.Identify when controls will be tested and the sampling method to be used based on control risk
D.Meet with operational management to team about any areas of concern and to agree on the engagement objectives

正解:

Question No : 11
Ensure engagement objectives are reviewed for satisfactory achievement and are documented properly.

A.1, 2, and 3
B.1, 2, and 4
C.1, 3, and 4
D.2, 3, and 4

正解:

Question No : 12
While conducting a review of the logistics department the internal audit team identified a crucial control weakness. The chief audit executive (CAE) decided to prepare an audit memorandum for management of the logistics department followed by an informal meeting.
What is the most likely reason the CAE decided to prepare the audit memorandum?

A.To report up-to-date audit progress to management
B.To ensure that the internal audit team and the CAE are aligned with regard to the identified weakness
C.To allow management to address the identified weakness timely
D.To obtain management's agreement with regard to the identified weakness

正解:

Question No : 13
The chief audit executive (CAE) determined that the internal audit activity lacks the resources needed to complete the internal audit plan.
Which of the following would be the most appropriate action tor the CAE to take?

A.Use guest auditors from within the organization, and leverage their experience by assigning them to lead engagements m areas where they previously worked
B.Outsource some of the audits to the organization s external auditor who is already familiar with the organization
C.Invite non auditors to join the internal audit activity for a two-year rotational position, and assign them to join audit teams that are reviewing areas where they have no previous management responsibility
D.Recruit recent college graduates and employ them as audit interns with an aim to offer permanent employment

正解:

Question No : 14
After finalizing an assurance engagement concerning safety operations in the oil mining process, the audit team concluded that no key controls were compromised. However, some opportunities for improvement were noted.
Which of the following would be the most appropriate way for the chief audit executive (CAE) to report these results?

A.The CAE should send the final report to operational and senior management and the audit committee.
B.The CAE should send the final report to operational management only, as there is no need to communicate this information to higher levels.
C.The CAE should notify operational and senior management that the audit engagement was completed with no significant findings to report.
D.The CAE should send the final report to operational management and notify senior management and the audit committee that no significant findings were identified.

正解:

Question No : 15
A chief audit executive (CAE) is determining which engagements to include on the annual audit plan. She would like to consider the organization's attitude toward risk and the degree of difficulty in achieving objectives.
Which of the following resources should the CAE consult?

A.The corporate risk register.
B.The strategic plan.
C.Internal and external audit reports.
D.The board's meeting records.

正解:

IIA-CIA-Part2 問題練習