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質問 1：
Which of the following statements is true regarding partnership liquidation?
A. Partnership liquidation ends both the legal and economic life of an entity
B. Partnership liquidation occurs when there is capital deficiency.
C. Operations can continue after the liquidation, if all partners agree.
D. When a partnership Is liquidated, each partner pays creditors from cash received
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 2：
Management would like to self-assess the overall effectiveness of the controls in place for its 200-person manufacturing department Which of the following client-facilitated approaches is likely to be the most efficient way to accomplish this objective?
A. Interviews.
B. Surveys.
C. Observation.
D. Workshops.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 3：
While reviewing the workpapers and draft report from an audit engagement, the chief audit executive (CAE) found that an Important compensating control had not been considered adequately by the audit team when it reported a major control weakness Therefore, the CAE returned the documentation to the auditor in charge for correction Based on this Information, which of the following sections of the workpapers most likely would require changes?
1.Effect of the control weakness.
2.Cause of the control weakness
3.Conclusion on the control weakness.
4.Recommendation for the control weakness.
A. 1.2. and 4
B. 2, 3, and 4.
C. 1,3, and 4.
D. 1, 2, and 3.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 4：
An internal auditor believes that the internal audit activity's independence is impaired Which of the following actions should the internal auditor take first?
A. Discuss the impairment with the audit manager.
B. Report the impairment to senior management
C. Decide on the extent of impact of the impairment
D. Ascertain the best approach to disclose the impairment.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 5：
Which of the following statements is most accurate with respect to the required elements of the quality assurance and improvement program?
A. in order to comply with the Standards, the internal audit activity must obtain an objective assessment of its processes and function at least once a year
B. Internal assessments provide sufficient objectivity to provide evidence to the board that the internal audit activity understands the organization's control processes.
C. Quality assessments focus on the internal audit activity's structure, relationships withstakeholders, compliance with the Standards, and internal audit staff proficiency.
D. Internal auditors completing internal assessments must demonstrate certification to perform quality assessments
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 6：
An engagement supervisor obtains facilities maintenance reports from a contractor during an audit of third-party services. Which of the following is the source of authority for the engagement supervisor to make such contact outside the organization?
A. The IIA's Code of Ethics.
B. The authority of the CEO.
C. The provisions of the internal audit charter.
D. The policies and procedures of the internal audit activity.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 7：
Which of the following is true of matrix organizations?
A. it is best suited for firms with scattered locations or for multi-line, large-scale firms.
B. A combination of product and functional departments allows management to utilize personnel from various functions.
C. A unity-of-command concept requires employees to report technically, functionally, and administratively to the same manager.
D. Authority, responsibility, and accountability of the units involved may vary based on the projects life, or the organization's culture.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 8：
According to IIA guidance, which of the following corporate social responsibility (CSR) evaluation activities may be performed by the internal audit activity?
1.Consult on CSR program design and implementation
2.Serve as an advisor on CSR governance and risk management.
3.Review third parties for contractual compliance with CSR terms
4Identify and mitigate risks to help meet the CSR program objectives
A. 2. 3. and 4.
B. 1.2. and 4.
C. 1,2, and 3.
D. 1, 3, and 4.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
Which of the following statements is true regarding partnership liquidation?
A. Partnership liquidation ends both the legal and economic life of an entity
B. Partnership liquidation occurs when there is capital deficiency.
C. Operations can continue after the liquidation, if all partners agree.
D. When a partnership Is liquidated, each partner pays creditors from cash received
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 2：
Management would like to self-assess the overall effectiveness of the controls in place for its 200-person manufacturing department Which of the following client-facilitated approaches is likely to be the most efficient way to accomplish this objective?
A. Interviews.
B. Surveys.
C. Observation.
D. Workshops.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 3：
While reviewing the workpapers and draft report from an audit engagement, the chief audit executive (CAE) found that an Important compensating control had not been considered adequately by the audit team when it reported a major control weakness Therefore, the CAE returned the documentation to the auditor in charge for correction Based on this Information, which of the following sections of the workpapers most likely would require changes?
1.Effect of the control weakness.
2.Cause of the control weakness
3.Conclusion on the control weakness.
4.Recommendation for the control weakness.
A. 1.2. and 4
B. 2, 3, and 4.
C. 1,3, and 4.
D. 1, 2, and 3.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 4：
An internal auditor believes that the internal audit activity's independence is impaired Which of the following actions should the internal auditor take first?
A. Discuss the impairment with the audit manager.
B. Report the impairment to senior management
C. Decide on the extent of impact of the impairment
D. Ascertain the best approach to disclose the impairment.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 5：
Which of the following statements is most accurate with respect to the required elements of the quality assurance and improvement program?
A. in order to comply with the Standards, the internal audit activity must obtain an objective assessment of its processes and function at least once a year
B. Internal assessments provide sufficient objectivity to provide evidence to the board that the internal audit activity understands the organization's control processes.
C. Quality assessments focus on the internal audit activity's structure, relationships withstakeholders, compliance with the Standards, and internal audit staff proficiency.
D. Internal auditors completing internal assessments must demonstrate certification to perform quality assessments
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 6：
An engagement supervisor obtains facilities maintenance reports from a contractor during an audit of third-party services. Which of the following is the source of authority for the engagement supervisor to make such contact outside the organization?
A. The IIA's Code of Ethics.
B. The authority of the CEO.
C. The provisions of the internal audit charter.
D. The policies and procedures of the internal audit activity.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 7：
Which of the following is true of matrix organizations?
A. it is best suited for firms with scattered locations or for multi-line, large-scale firms.
B. A combination of product and functional departments allows management to utilize personnel from various functions.
C. A unity-of-command concept requires employees to report technically, functionally, and administratively to the same manager.
D. Authority, responsibility, and accountability of the units involved may vary based on the projects life, or the organization's culture.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
質問 8：
According to IIA guidance, which of the following corporate social responsibility (CSR) evaluation activities may be performed by the internal audit activity?
1.Consult on CSR program design and implementation
2.Serve as an advisor on CSR governance and risk management.
3.Review third parties for contractual compliance with CSR terms
4Identify and mitigate risks to help meet the CSR program objectives
A. 2. 3. and 4.
B. 1.2. and 4.
C. 1,2, and 3.
D. 1, 3, and 4.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
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