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：
In a standard process mapping document, a diamond shape typically represents which of the following?
A. Flow line.
B. Process or operation.
C. Decision.
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 would be a common benefit of using generalized audit software?
A. It enables internal auditors to perform tests on data with the assistance of the organization's IT personnel.
B. It eliminates the need to obtain access privileges to relevant and reliable data.
C. It enables internal auditors to analyze very large quantities of data.
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 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 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：
Internal and external benchmarking by the internal audit activity are examples of which of the following?
A. Inquiry
B. Analytical procedures
C. Confirmation
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 6：
Which of the following best describes the difference between inherent risk and residual risk?
A. Inherent risk is the level of risk in the absence of any targeted actions or controls to alter its severity, residual risk is the risk remaining after implementing corrective actions.
B. Inherent risk is the level of risk the organization is willing to accept, residual risk is the level of risk deemed unacceptable by the organization.
C. Inherent risk is the level of risk before the risk assessment process, residual risk is the level of risk remaining after completing the risk assessment process.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 7：
During a procurement process consulting engagement, the internal auditors reviewed contracts for the hospital's supply of medicine. Which of the following would the internal auditors most likely recommend to improve the effectiveness of the procurement process?
A. Only qualified procurement professionals should manage the procurement process.
B. The procurement process should begin with clearly specified needs.
C. The procurement process must be comprehensively documented.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)