IIA IIA-CHAL-QISA 問題集

質問 1：
Which of the following activities demonstrates an example of the chief audit executive performing residual risk assessment?
A. Soliciting management's feedback after completion of the audit engagement.
B. Reporting the status of every observation for every engagement in a detailed manner.
C. Cost-benefit analysis of management not implementing a recommendation to address an observation.
D. Inquiry of corrective action to be completed within a certain period
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 2：
The internal audit activity is responsible for which of the following actions related to an organization's internal controls9
A. Enabling opportunities affecting achievement of organizational objectives.
B. Analyzing and advising regarding costs versus benefits of control activities.
C. Mitigating risks affecting achievement of organizational objectives.
D. Attesting to fairness of financial statements
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 3：
According to IIA guidance, which of the following actions by the chief audit executive would best ensure that internal auditors demonstrate due professional care?
A. Ensuring the internal audit activity is not found fallible during audit engagements.
B. Undertaking all engagements that management requests of the internal audit activity.
C. Developing policies and procedures for the internal audit activity
D. Ensuring the internal audit activity reports functionally to the board of directors
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 4：
A company makes a product at a cost of $26 per unit, of which $10 is fixed cost. The product is usually sold for $30 per unit; however, the company has been approached by a new customer who would like to purchase
3,500 units for $18 each Further, the company would Incur additional cost to deliver the units to this customer If the company has the excess manufacturing capacity and all other factors are constant, what is the additional cost that the company would Incur in order to makea profit of $1.50 per unit for this order?
A. $1.50
B. $2 50
C. $0.50
D. $3.50
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 5：
In an assurance engagement focused on the adequacy of organizationwide risk management practices, which of the following best describes a primary area of interest for the engagement?
A. The effectiveness of process-level and transaction-level controls.
B. The alignment of management decisions with the level of risk the organization is willing to accept.
C. Conflicts of interest within the organizational structure of the senior management.
D. The actions of upper management in response to the internal audit acth/lty's reporting
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 6：
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 7：
A manager has allowed a subordinate employee to have greater control and responsibility over the tasks that he performs This is an example of which of the following?
A. Job enrichment
B. Job rotation.
C. Job enlargement
D. Horizontal loading of the job.
正解：A
解説: (Topexam メンバーにのみ表示されます)