IIA IIA-CIA-Part2 問題集

質問 1：
Senior management wants assurance that third-party contractors are following procedures as agreed with the organization. Which type of audit would be most appropriate to achieve this objective?
A. A compliance audit.
B. A due diligence audit.
C. A financial audit.
D. An external audit.
正解：A

質問 2：
Which of the following is an advantage of utilizing an external fraud specialist in a suspected fraud investigation?
A. Increased ability to scrutinize the organization's key business processes.
B. Increased access to the organization's employees.
C. Increased ability to preserve evidence and the chain of command.
D. Increased access to the organization's software and proprietary data.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 3：
An internal auditor conducted interviews with several employees, documented the interviews analyzed the summaries, and drew a number of conclusions. What sort of audit evidence has the internal auditor primarily obtained?
A. Documentary evidence
B. Physical evidence
C. Analytical evidence
D. Testimonial evidence
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Which method provides the most direct evidence of the effectiveness of the quality control process?
A. Physically inspecting a sample of completed processing cycles for detective products prior to shipment.
B. Reviewing quality department survey results, which show 96% of employees believe all defective products are removed prior To shipping.
C. Observing employees while they raped products for defects
D. Reviewing a quality report provided by management mat snows 13 products were identified and removed during me most recent processing cycle
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 5：
What is the best course of action for a chief audit executive if an internal auditor identifies in the early stage of an audit that some employees have inappropriate access to a key system?
A. Issue an interim audit report so that management can implement action plans
B. Ask the auditor to create a ticket with the IT help desk requesting to revoke the inappropriate access
C. Contact the audit committee chair to discuss the finding
D. Obtain verbal assurance from management that the inappropriate access will be removed
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 6：
Which of the following statements concerning workpapers is the most accurate?
A. Copies of operational managements records should not be included, but referenced so that they can be located
B. The extent of what is included in workpapers is a matter of professional judgment
C. The organization and the format of workpapers is the same for all engagements
D. Workpapers should be complete so that every conceivable question that can be raised should be answered
正解：B
解説: (Topexam メンバーにのみ表示されます)