最新なIIA IAA-IAP問題集（100題）、真実試験の問題を全部にカバー！

質問 1：
Which of the following is an example of a detective control?
A. Required authorizations.
B. Segregation of duties.
C. Reconciliations.
正解：C
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 purpose of a detailed engagement risk assessment?
A. To ensure that all risks identified during the engagement planning process are addressed during the audit.
B. To prioritize risks to the activity's objectives, according to the likelihood of occurrence.
C. To consider significant risks to the activity's objectives and the means by which the potential impact of risk is kept to an acceptable level.
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 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: (Pass4Test メンバーにのみ表示されます)

質問 4：
Which of the following is the most important initial action for a chief audit executive to perform when establishing a new internal audit activity?
A. Approve the internal audit budget.
B. Establish an internal audit charter.
C. Establish a code of ethics for the internal audit activity.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 5：
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. Develop a risk-based internal audit plan
C. Obtain approval of the internal audit activity's purpose, authority, and responsibility
正解：A
解説: (Pass4Test 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 reveal multiple causes and recommend control enhancements for each cause identified.
B. Root cause analysis enables internal auditors to improve the effectiveness and efficiency of the organization's governance, risk management, and control processes.
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：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 7：
Which of the following situations is most likely to require a compliance engagement from the internal audit activity?
A. An organization is preparing to launch an enhanced service for its online customer information system.
B. An organization must restate its financial statements due to an error in fixed asset valuation.
C. An organization is subject to newly imposed industry health and safety regulations.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 8：
Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?
A. Judgmental sampling.
B. Haphazard sampling.
C. Attribute sampling.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)