IIA IIA-IAP 問題集

質問 1：
Which of the following elements are typically included in an engagement work program?
A. Opinions and final engagement communications
B. Fieldwork, analytical testing, and resources
C. Planning, objectives, and preliminary risk assessments
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 2：
The engagement supervisor is coordinating an audit of investments and needs to select an audit team member to determine the test attributes. Which of the following team members is most appropriate for the engagement supervisor to select?
A. An auditor who transferred from the investment department six months prior and has expert knowledge of investments.
B. An auditor with strong leadership skills who has experience leading projects for the IT audit department.
C. An auditor who has investment audit experience from a previous organization, but who has never performed investment audits at the current organization.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 3：
During a review of the payroll department, a payroll associate informs the internal auditor, in confidence, that a co-worker is under a great deal of personal stress and has made several uncharacteristic mistakes over the past few weeks. The payroll associate asks the auditor to be sympathetic to the co-worker when drafting the audit findings. If the auditor adjusts the audit findings in consideration of this request, which of the following IIA Code of Ethics principles would be violated?
A. Objectivity and Confidentiality.
B. Integrity and Confidentiality.
C. Integrity and Objectivity.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 4：
Which of the following actions could the chief audit executive take to most directly support the requirement that internal auditors maintain proficiency?
A. Provide training and mentoring opportunities
B. Obtain approval of the internal audit activity's purpose, authority, and responsibility
C. Develop a risk-based internal audit plan
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Which of the following activities would compromise the independence of the internal audit activity and therefore should not be performed by an internal auditor?
A. Championing the establishment of organization-wide risk management.
B. Coordinating risk management activities.
C. Setting the organization's risk appetite.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 6：
Which of the following statements is true regarding root cause analysis?
A. Root cause analysis enables internal auditors to improve the effectiveness and efficiency of the organization's governance, risk management, and control processes.
B. Root cause analysis enables internal auditors to reveal multiple causes and recommend control enhancements for each cause identified.
C. Root cause analysis is a simple, straightforward tool that can be implemented by internal auditors who may not possess relevant subject matter expertise.
正解：B
解説: (Topexam メンバーにのみ表示されます)