IIA IIA-CHAL-QISA 問題集

質問 1：
A bakery chain has a statistical model that can be used to predict daily sales at individual stores based on a direct relationship to the cost of ingredients used and an inverse relationship to rainy days What conditions would an auditor look for as an Indicator of employee theft of food from a specific store?
A. Both total sales and cost of ingredients used are less than expected.
B. Both total sales and cost of ingredients used are greater than expected.
C. On a rainy day. total sales are greater than expected when compared to the cost of ingredients used
D. On a sunny day. total sales are less than expected when compared to the cost of ingredients used.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 2：
A multinational organization has multiple divisions that sell their products internally to other divisions When selling internally, which of the following transfer prices would lead to the best decisions for the organization?
A. Full cost plus a markup.
B. Market price of the product.
C. Variable cost plus a markup.
D. Full cost
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Which of the following is the most appropriate reason for a chief audit executive to conduct an external assessment more frequently than five years?
A. More frequent external assessments can serve as an equivalent substitute for internal assessments.
B. The parent organization's internal audit activity agreed to perform biennial reciprocal external assessments to provide greater assurance at a reduced cost.
C. A change in senior management or internal audit leadership may change expectations and commitment to conformance
D. Significant changes in the organization's accounting policies or procedures would warrant timely analysis and feedback.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Which of the following best demonstrates that the internal audit activity is using due professional care?
A. Internal auditors consider the use of technology-based audit and other data analysis techniques
B. The internal audit activity reports directly to the board on the engagements it performs.
C. Internal auditors undertake the necessary training to complete their audit work.
D. The completion of engagements is based on the assumption that fraudulent activities may exist.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Which of the following offers the best evidence that the internal audit activity has achieved organizational independence?
A. An independent third party has assessed the organization's system of internal controls to be adequate and effective.
B. The internal audit charter is drafted properly and approved by the appropriate parties.
C. The chief audit executive reports both functionally and administratively to the CEO
D. The mission statement and strategy of the internal audit activity demonstrates alignment to organizational objectives
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 6：
According to the IIA Code of Ethics, which of the following is required with regard to communicating results?
A. The internal auditor should reveal material facts that could potentially distort the reporting of activities under review
B. The internal auditor should disclose all material information obtained by the date of the final engagement communication.
C. The internal auditor should obtain all material information within the established time and budget parameters.
D. The internal auditor should present material information to appropriate personnel within the organization without revealing confidential matters that could be detrimental to the organization
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 7：
Which of the following statements is true regarding engagement planning?
A. The audit engagement objectives should be based on operational managements view of risk objectives
B. The planning phase of the engagement should be completed and approved before the fieldwork of the engagement begins.
C. The main purpose of the engagement work program is to determine the nature and timing of procedures required to gather audit evidence
D. The scope of the engagement should be planned according to the internal audit activity's budgetand then aligned to the risk universe.
正解：B
解説: (Topexam メンバーにのみ表示されます)