IIA IIA-CHAL-QISA 問題集

質問 1：
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 2：
A bank uses customer departmentalization to categorize its departments. Which of the following groups best exemplifies this method of categorization?
A. Community, institutional, and agricultural banking
B. Teller, manager, and IT specialist
C. South, southwest and east.
D. Mortgages, credit cards, and savings.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Which of the following actions would an internal auditor perform primarily during a consulting engagement of a debt collections process?
A. Performing a walk-through of the debt collections process to determine whether proper segregation of duties exists
B. Advising management on streamlining the recording of accounts receivable.
C. Comparing the policies and procedures to regulatory collections guidance.
D. Reviewing journal entries for accuracy and completeness.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Which of the following is a true statement regarding whistleblowing?
A. Whistleblowers should inform the organization about actual criminal circumstances, not assumed allegations.
B. Whistleblowing programs help employees deal with ethical questions and instill ethical values into everyday behavior
C. Whistleblowers are current or former employees who are disgruntled and looking to retaliate.
D. Whistleblowing is one of several possible ethical structures an organization can undertake to encourage ethical behavior.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Which of the following statements is true regarding partnership liquidation?
A. Partnership liquidation ends both the legal and economic life of an entity
B. Operations can continue after the liquidation, if all partners agree.
C. Partnership liquidation occurs when there is capital deficiency.
D. When a partnership Is liquidated, each partner pays creditors from cash received
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 6：
According to IIA guidance, which of the following would be the best first step to manage risk when a third party is overseeing the organization's network and data'?
A. Creating a comprehensive reporting system for vendors to demonstrate their ongoing due diligence in network operations.
B. Creating a standing cybersecurity committee to identify and manage risks related to data security.
C. Drafting a strong contract that requires regular vendor control reports and a right-to-audit clause
D. Applying administrative privileges to ensure right-to-access controls are appropriate
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 7：
When determining the level of staff and resources to be dedicated to an assurance engagement, which of the following would be the most relevant to the chief audit executive?
A. The overall adequacy of the internal audit activity's resources
B. The availability of guest auditors for the engagement
C. The number of internal auditors used for the previous review of the same area.
D. The available resources with the specific skill set required
正解：D
解説: (Topexam メンバーにのみ表示されます)