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質問 1：
A chief audit executive (CAE) following up on action plans from previously completed audits identifies that management has determined that certain action plans are no longer necessary If the CAE disagrees with management ' s decision, which of the following is the most appropriate next step for the CAE to take?
A. The CAE must discuss the matter with legal counsel
B. The CAE must discuss the matter with senior management
C. The CAE must discuss the matter with the board
D. The CAE must discuss the matter with key shareholders
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 activities demonstrates an example of the chief audit executive performing residual risk assessment?
A. Reporting the status of every observation for every engagement in a detailed manner.
B. Soliciting management ' s feedback after completion of the audit engagement.
C. Cost-benefit analysis of management not implementing a recommendation to address an observation.
D. Inquiry of corrective action to be completed within a certain period
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 statements is false regarding roles and responsibilities pertaining to risk management and control?
A. Senior management is charged with overseeing the establishment risk management and control processes.
B. Operating managers are responsible for assessing risks and controls in their departments.
C. Internal auditors provide assurance about risk management and control process effectiveness.
D. The chief audit executive is responsible for overseeing the evaluation risk management and control processes.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 4：
The internal audit activity plans to assess the effectiveness of management ' s self-assessment activities regarding the risk management process. Which of the following procedures would be most appropriate to accomplish this objective?
A. Research and review relevant industry information concerning key risks.
B. Review corporate policies and board minutes for examples of risk discussions.
C. Conduct interviews with line and senior management on current practices.
D. Observe and test control and monitoring procedures and related reporting.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 5：
How should an internal auditor approach preparing a detailed risk assessment during engagement planning?
A. Work with external auditors to ensure that the risk assessment includes items reflected on the independent auditor ' s report.
B. Work with management of the function being reviewed, as management would be most familiar with the business objectives and related risks.
C. Complete the risk assessment independently to prevent conflicts of interest with the function being reviewed.
D. Consult with the compliance department, which typically has a more comprehensive view of the organization.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
A chief audit executive (CAE) following up on action plans from previously completed audits identifies that management has determined that certain action plans are no longer necessary If the CAE disagrees with management ' s decision, which of the following is the most appropriate next step for the CAE to take?
A. The CAE must discuss the matter with legal counsel
B. The CAE must discuss the matter with senior management
C. The CAE must discuss the matter with the board
D. The CAE must discuss the matter with key shareholders
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 activities demonstrates an example of the chief audit executive performing residual risk assessment?
A. Reporting the status of every observation for every engagement in a detailed manner.
B. Soliciting management ' s feedback after completion of the audit engagement.
C. Cost-benefit analysis of management not implementing a recommendation to address an observation.
D. Inquiry of corrective action to be completed within a certain period
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 statements is false regarding roles and responsibilities pertaining to risk management and control?
A. Senior management is charged with overseeing the establishment risk management and control processes.
B. Operating managers are responsible for assessing risks and controls in their departments.
C. Internal auditors provide assurance about risk management and control process effectiveness.
D. The chief audit executive is responsible for overseeing the evaluation risk management and control processes.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)
質問 4：
The internal audit activity plans to assess the effectiveness of management ' s self-assessment activities regarding the risk management process. Which of the following procedures would be most appropriate to accomplish this objective?
A. Research and review relevant industry information concerning key risks.
B. Review corporate policies and board minutes for examples of risk discussions.
C. Conduct interviews with line and senior management on current practices.
D. Observe and test control and monitoring procedures and related reporting.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 5：
How should an internal auditor approach preparing a detailed risk assessment during engagement planning?
A. Work with external auditors to ensure that the risk assessment includes items reflected on the independent auditor ' s report.
B. Work with management of the function being reviewed, as management would be most familiar with the business objectives and related risks.
C. Complete the risk assessment independently to prevent conflicts of interest with the function being reviewed.
D. Consult with the compliance department, which typically has a more comprehensive view of the organization.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)
永井** -
IIA-CIA-Part2内容は思った通り。
ボリューム的に足りないかな？と心配しましたが、そんなことはありませんでした。Pass4Testいいね