IIA IIA-CIA-Part2 問題集

質問 1：
When constructing a staffing schedule for the internal audit activity (IAA), which of the following criteria are most important for the chief audit executive to consider for the effective use of audit resources?
1. The competency and qualifications of the audit staff for specific assignments.
2. The effectiveness of IAA staff performance measures.
3. The number of training hours received by staff auditors compared to the budget.
4. The geographical dispersion of audit staff across the organization.
A. 1 and 4
B. 2 and 4
C. 2 and 3
D. 1 and 3
正解：A

質問 2：
A healthcare organization's chief audit executive (CAE) noted that the organization's IT team relies heavily on a vendor. Therefore an IT vendor assessment review was added to the annual audit plan. During the review, the audit team discovered that the vendor had not been performing proper monitoring to ensure that the subcontractors it hired comply with the organization requirements. The organization's chief information officer (ClO) does not agree with the audit team's recommendation for the IT team to monitor the compliance level of vendor subcontractors. How should the audit team proceed to resolve this situation?
A. Provide an example of the attestation form that vendors must use. Then, recommend that the IT team require vendors to submit the attestation form on a regular basis.
B. Write a risk acceptance memo for the CIO to sign acknowledging the observation and indicating a willingness to accept the risk.
C. Escalate the issue to the CAE to assess whether the ClO's reasoning is acceptable.
D. Escalate the issue to the audit committee, as the CIO is unwilling to implement the recommended action plan.
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 is a true statement regarding the use of flowcharts as an audit tool?
A. Flowcharts are preferred to narratives, as they can provide much greater detail on the design and operation of a process.
B. Flowcharts describe process steps but cannot provide the level of detail needed to adequately assess the design of the process.
C. Flowcharts are best applied to linear process flows but cannot address all risks related to the process.
D. Flowcharts are typically not well suited to support information provided by a risk and control matrix.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 4：
The internal audit activity has requested that new vendor information be summarized once per week in a single report, and that all invoices each week for these vendors be automatically flagged in the invoice processing system. Which of the following computerized audit techniques is the internal audit activity most likely applying?
A. Using machine learning.
B. Facilitating electronic workpapers.
C. Employing generalized audit software.
D. Enabling continuous auditing.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 5：
An internal audit activity has to confirm the validity of the activities reported by a grantee that received a charitable contribution from the organization. Which of the following methods would best help meet this objective?
A. Interviewing employees of the corporate affairs department, which is responsible for charitable activities.
B. Verifying that the grantee's final report is in line with what was depicted in the initial budget request.
C. Reconciling general ledger accounts used by management of the area under review for reflecting expenses on charitable contributions.
D. Visiting the grantee to assess whether the execution of the project was in line with the defined grant scope.
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 is an inherent risk of issuing an opinion on the overall effectiveness of internal control?
A. The audit risk and associated legal implications increase
B. The results of the individual engagements do not support a positive assurance opinion on the effectiveness of internal control
C. The reliance on other assurance providers increases
D. The results of individual engagements do not support a satisfactory opinion on the effectiveness of internal control.
正解：A
解説: (Topexam メンバーにのみ表示されます)