IIA IIA-CHAL-QISA 問題集

質問 1：
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 2：
An internal auditor is performing testing to gather evidence regarding an organization's inventory account balance and is mindful of the possibility that the sample used might support the conclusion that the recorded account balance is not materially misstated when, in fact, it is The auditor's concern best describes which of the following risks?
A. Anticipated misstatement risk
B. Incorrect acceptance risk.
C. Incorrect rejection risk.
D. Tolerable misstatement risk
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 recognized competitive strategies focuses on gaining efficiencies?
A. Innovation
B. Focus
C. Cost leadership.
D. Differentiation
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 would most likely be found in an organization that uses a decentralized organizational structure?
A. There is a defined code for employee behavior
B. There is a higher reliance on organizational culture
C. There are clear expectations set for employees.
D. There are electronic monitoring techniques employed
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 5：
In which scenario might it be considered problematic for the chief audit executive (CAE) to provide assurance services over the payroll function?
A. The assurance review was initiated following issues identified during a consulting assignment requested by management.
B. A couple of years ago, the CAE performed accounting functions for the payroll department.
C. The CAE previously undertook a consulting assignment in that area to improve processes.
D. Prior to becoming the CAE, the CAE was the payroll manager.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 6：
Which of the following offers the best explanation of why the auditor in charge would assign a junior auditor to complete a complex part of the audit engagement?
A. The audit engagement has a tight deadline and the work must be completed timely.
B. The senior auditors are unavailable, as they are currently working on other portions of the engagement
C. The auditor in charge believes that the junior auditor should obtain a specific type of experience.
D. The auditor in charge is unable to identify audit staff with all of the required skills needed to complete the engagement
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 7：
Which requirement should the chief audit executive consider when communicating results of the quality assurance and improvement program to the board of a large organization?
A. The results of the external assessment should be discussed every seven years.
B. The qualifications and independence of the internal assessment team should be discussed
C. The internal assessment results should be discussed once every five years
D. The rating conclusions and the impact from results of the external assessment should be explained
正解：D
解説: (Topexam メンバーにのみ表示されます)