IIA IIA-CIA-Part1 問題集

質問 1：
A subsidiary of the organization was preparing for an initial public offering (IPO). Af the request of the audit committee, the chief audit executive (CAE) and all senior audit staff were actively involved in the process by helping collect and validate financial data, conducting assessments, and participating in meetings with IPO advisors. Six months later, it became obvious that the IPO had to be canceled. Newly appointed audit committee members requested an assurance engagement that v/ould assess the IPO preparation process.
Which of the following would be the best course of action for the chief audit executive (CAE) to take?
A. The engagement should be undertaken by audit assistants and other junior staff members who were not involved in the IPO process.
B. The decision to involve auditors in the IPO was made by former audit committee members; therefore, the CAE is not responsible and can proceed with the new assignment.
C. The CAE should disclose objectivity limitations to the audit committee and suggest alternatives, such as outsourcing the engagement.
D. The CAE should reject the assignment, as such engagements are beyond the scope of auditors who are usually not familiar with root cause analysis methodology.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 2：
An internal auditor assessed the controls within his organization's payroll process and suspects that erroneous payments may have been made to a fraudulent bank account. What is the best course of action for the auditor to take?
A. Speak to the payroll manager so he may investigate the auditor's observations.
B. Stop the audit and report the findings to senior management immediately.
C. Continue to investigate the payments to confirm the accuracy of the observations, and determine whether further fraudulent payments have been made.
D. Escalate the concern to the engagement supervisor.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 3：
The chief audit executive (CAE) has decided to outsource an audit of the organization's cloud governance in the annual audit plan. Why would the CAE outsource this audit?
A. Lack of audit planning.
B. Lack of internal audit staff proficiency.
C. Lack of internal assessments.
D. Lack of due professional care.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 4：
A manufacturer of power tools is experiencing regular fluctuations in the price of electrical power which is having a serious impact on the bottom line. Which of the following would be the most effective risk strategy to reduce the impact of these fluctuations?
A. Analyze the amount of power used to produce each power tool.
B. Use a forward contract for bulk power purchases
C. Use an average cost for power to smooth the bottom line.
D. Review the current process to identify opportunities to reduce power usage.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Which of the following should the internal audit activity establish to ensure auditors develop the appropriate skills for conducting audits?
A. An internal audit plan that links engagements to strategic objectives
B. A policy encouraging audit staff to earn certifications
C. A quality assurance and improvement program to address audit risk areas
D. An audit charter that includes the internal audit activity mission and vision
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 6：
The chief audit executive (CAE) planned an in-person group training to help internal auditors perform onsite inspections of an automobile manufacturing facility. The training would have allowed the auditors to better understand the production of the organization's automobiles. However, a global health crisis has impacted the training by prohibiting in-person contact at the facility. Which of the following could the CAE use to provide auditors with a better understanding of the organization s production process?
A. Self-study courses on the industry's production practices
B. Industry publications that discuss production methods
C. A general web-based training on auditing manufacturing processes.
D. A virtual meeting with management that explains the production of automobiles
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 must be in existence as a precondition to developing an effective system of internal controls?
A. A monitoring process,
B. A strategic objective-setting process.
C. A risk assessment process.
D. An information and communication process.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 8：
An organization's board recommends revising the internal audit charter by adding requirements regarding the hiring and compensation of the chief audit executive as well as information on approving the internal audit budget. Which of the following is the board most likely defining in the charter?
A. Functional and administrative responsibilities of internal audit activity.
B. Authority and objectivity of internal audit activity.
C. Independence and objectivity of internal audit activity.
D. Assurance and improvement of internal audit activity.
正解：A
解説: (Topexam メンバーにのみ表示されます)