IIA IIA-CIA-Part2 問題集

質問 1：
According to IIA guidance, which of the following is a limitation of a heat map?
A. Impact cannot be represented on a heat map unless it is quantified in financial terms.
B. Qualitative factors cannot be incorporated into a heat map.
C. Impact and likelihood at times cannot be differentiated as to which is more important.
D. A heat map cannot be used unless a risk and control matrix has been developed.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 2：
Which type of assurance engagement is conducted to determine whether a process or area is performing as intended, accomplishing its objectives, and doing so in an efficient and economical way?
A. Provider audit.
B. Compliance audit.
C. Financial audit.
D. Operational audit.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Which of the following recommendations made by the internal audit activity (IAA) is most likely to help prevent fraud?
A. A review of password policy compliance found that employees frequently use the same password more than once during a year. The IAA recommends that the access control software reject any password used more than once during a 12-month period.
B. A review of customer service-level agreements found that orders to several customers are frequently delivered late. The IAA recommends that the organization extend the expected delivery time advertised on its website.
C. A vacation policy compliance review found that employees frequently leave on vacation before their leave applications are signed by their manager. The IAA recommends that the manager attend to the leave applications in a more timely fashion.
D. A review of internal service-level agreement compliance in financial services found that requests for information frequently are fulfilled up to two weeks late. The IAA recommends that the financial services unit be eliminated for its ineffectiveness.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 4：
An internal auditor plans to conduct a walk-through to evaluate the control design of a process. Which of the following techniques is the auditor most likely to use?
A. Inquiry and observation.
B. Inquiry and reperformance.
C. Observation and inspection.
D. Inspection and reperformance.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 5：
An internal auditor is asked to determine why the production line for a large manufacturing organization has been experiencing shutdowns due to unavailable pacts The auditor learns that production data used for generating automatic purchases via electronic interchange is collected on personal computers connected by a local area network (LAN) Purchases are made from authorized vendors based on both the production plans for the next month and an authorized materials requirements plan (MRP) that identifies the parts needed per unit of production The auditor suspects the shutdowns are occurring because purchasing requirements have not been updated for changes in production techniques. Which of the following audit procedures should be used to test the auditor's theory?
A. Select a sample of production estimates and MRPs for several periods and trace them into the system to determine that input is accurate
B. Compare purchase orders generated from test data input into the LAN with purchase orders generated from production data for the most recent period
C. Develop a report of excess inventory and compare the inventory with current production volume
D. Compare the pans needed based on current production estimates and the MRP for the revised production techniques with the purchase orders generated from the system for the same period
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 6：
An internal auditor completed a test of 30 randomly selected accounts. For five of the accounts selected, the auditor was unable to find supporting documentation in the normal place of storage. Which of the following next steps would be most appropriate for the internal auditor to take?
A. Conclude that the test failed because at least 17 percent of the sample items were not supported.
B. Contact management to determine whether the supporting documentation can be located elsewhere.
C. Select five new accounts to replace the ones that were missing supporting documentation.
D. Expand the sample size to 60 to determine whether the error rate remains the same.
正解：B
解説: (Topexam メンバーにのみ表示されます)