1107 お客様のコメント
質問 1：
As part of the annual training plan, the chief audit executive (CAE) has arranged for a local audit training institute to provide an in-house training session for the internal audit team. Which of the following best explains the primary purpose of this approach?
A. It helps the internal audit activity attain an appropriate organizational status to maintain independence.
B. It helps the internal auditors maintain a required level of proficiency.
C. It assists the CAE with assessing the results of the internal audit team's development efforts.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 2：
Which of the following best describes the knowledge, skills, and abilities that internal auditors should possess with regard to fraud?
A. Expertise in detecting and investigating fraud.
B. Specialized skills for developing and implementing controls to prevent fraud.
C. Sufficient knowledge to evaluate the risk of fraud.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 3：
Which of the following is an important consideration when providing quality audit communications?
A. Provide a fair and balanced assessment.
B. Demonstrate knowledge by using technical language.
C. Include as much detail as possible.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 4：
Which of the following is the most appropriate audit objective?
A. Analyze the turnover rates in mining and production subsidiaries.
B. Evaluate common practices of hiring via interviews with responsible personnel.
C. Assess compliance with human resources hiring and compensation policies.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 5：
Which of the following elements of the Fraud Triangle is directly under the organization's control?
A. Pressure
B. Rationalization
C. Opportunity
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 6：
Which of the following best explains why internal auditors should identify risk scenarios during a risk assessment of the area being audited?
A. To evaluate the adequacy of management's risk management process in the area being audited.
B. To determine what would prevent the achievement of objectives in the area being audited.
C. To determine whether established controls are operating effectively to mitigate critical risks.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 7：
In addition to the internal auditor, which of the following parties need to be present at an exit or closing conference?
A. Audit committee members
B. Management over areas covered by the engagement
C. The chief executive officer
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
As part of the annual training plan, the chief audit executive (CAE) has arranged for a local audit training institute to provide an in-house training session for the internal audit team. Which of the following best explains the primary purpose of this approach?
A. It helps the internal audit activity attain an appropriate organizational status to maintain independence.
B. It helps the internal auditors maintain a required level of proficiency.
C. It assists the CAE with assessing the results of the internal audit team's development efforts.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 2：
Which of the following best describes the knowledge, skills, and abilities that internal auditors should possess with regard to fraud?
A. Expertise in detecting and investigating fraud.
B. Specialized skills for developing and implementing controls to prevent fraud.
C. Sufficient knowledge to evaluate the risk of fraud.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 3：
Which of the following is an important consideration when providing quality audit communications?
A. Provide a fair and balanced assessment.
B. Demonstrate knowledge by using technical language.
C. Include as much detail as possible.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 4：
Which of the following is the most appropriate audit objective?
A. Analyze the turnover rates in mining and production subsidiaries.
B. Evaluate common practices of hiring via interviews with responsible personnel.
C. Assess compliance with human resources hiring and compensation policies.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 5：
Which of the following elements of the Fraud Triangle is directly under the organization's control?
A. Pressure
B. Rationalization
C. Opportunity
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 6：
Which of the following best explains why internal auditors should identify risk scenarios during a risk assessment of the area being audited?
A. To evaluate the adequacy of management's risk management process in the area being audited.
B. To determine what would prevent the achievement of objectives in the area being audited.
C. To determine whether established controls are operating effectively to mitigate critical risks.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 7：
In addition to the internal auditor, which of the following parties need to be present at an exit or closing conference?
A. Audit committee members
B. Management over areas covered by the engagement
C. The chief executive officer
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
Ai -
前回の試験では勉強不足でほぼ感になり落ちてしまいましたが、
このIAA-IAP問題集を勉強させてもらって、次回は受かりそうです。