IIA IIA-CIA-Part2 問題集

質問 1：
According to HA guidance on IT, which of the following actions would be performed as part of the "Define IT Universe" stage of the IT audit plan development process?
A. Assess risk and rank subjects using business risk factors
B. Select audit subjects and bundle into distinct audit engagements
C. Identify significant applications that support the business operations
D. Identify how the organization structures its business operations
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 2：
Which of the following statements is true regarding internal auditors and other assurance providers?
A. Internal auditors should always reperform and validate audit work completed by external assurance providers
B. Assurance providers who report to management and/or are part of management cannot provide control serf-assessments services
C. hours Internal auditors can rely on the work of other assurance providers only rf the other assurance providers report directly to the board
D. Internal auditors may rely on the work of internal compliance teams to expand their coverage of the organization without increasing direct audit
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 3：
An internal auditor discovered that equipment used to monitor air quality was not maintained according to the established maintenance schedule. If the issue is not addressed, the equipment may not provide accurate information on pollutant levels, which could result in regulatory sanctions and reputational damage. The auditor discussed the issue with both the manager in charge and the CEO, who explained that they understand the risk, but it has become too expensive to maintain the equipment as scheduled. In this situation, what should the chief audit executive do?
A. Contact the regulatory agency and inform them of the risk exposure.
B. Discuss the matter with external auditors and request that they persuade management to address the issue.
C. Communicate to the board the current situation, including the risk exposure to the organization.
D. Add value to the organization by taking initiative and implementing corrective actions to mitigate the identified risks.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 4：
The human resources (HR) department was last reviewed three years ago and is due for an assurance engagement after undergoing recent process changes. Which of the following would the most effective option identify the HR department's risks and controls?
A. Review the previous internal audit report and locus on key audit observations and action plans
B. Discuss the department's present strategies 'and objectives with the head of the HR department
C. Review the organization's risk strategy and risk appetite framework
D. Meet with the chief operating officer 10 obtain Information about the MR department
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 is true about surveys?
A. A survey with closed-ended questions can produce quantifiable evidence
B. A survey's participants are likely to volunteer information that was not specifically requested
C. A survey, like inspections and confirmations are best used to test the operating effectiveness of controls
D. A survey with open-ended questions is weaker than a structured interview
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 are the most important objectives for helping to ensure the appropriate completion of an engagement?
1. Coordinate audit team members to ensure the efficient execution of all engagement procedures.
2. Confirm engagement workpapers properly support the observations, recommendations, and conclusions.
3. Provide structured learning opportunities for engagement auditors when possible.
4. Ensure engagement objectives are reviewed for satisfactory achievement and are documented properly.
A. 1, 3, and 4
B. 2, 3, and 4
C. 1, 2, and 4
D. 1, 2, and 3
正解：C
解説: (Topexam メンバーにのみ表示されます)