最新なIIA IIA-CIA-Part2問題集（500題）、真実試験の問題を全部にカバー！

質問 1：
Which of the following is an advantage of nonstatistical sampling over statistical sampling?
A. Nonstatistical sampling provides for the use of subjective judgment in determining the sample size.
B. Nonstatistical sampling provides an opportunity to select the minimum sample size required to satisfy the objectives of the audit tests.
C. Nonstatistical sampling permits the auditor to specify a level of reliability and the desired degree of precision.
D. Nonstatistical sampling provides more objective recommendations for management.
正解：A
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質問 2：
An internal auditor plans to conduct a walk-through to evaluate the control design of a process. Which of the following techniques is the auditor most likely to use?
A. Inquiry and observation.
B. Inquiry and reperformance.
C. Observation and inspection.
D. Inspection and reperformance.
正解：A
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質問 3：
Which of the following is the most important determinant of the objectives and scope of assurance engagements?
A. The most recent risk assessment conducted by management of the area to be reviewed.
B. The requests of operational and senior management throughout the organization.
C. The organizational chart, business objectives and policies and procedures of the area to be reviewed.
D. The preliminary risk assessment performed by internal auditors planning the engagement
正解：D
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質問 4：
Which of the following is an example of internal benchmarking?
A. Book value per common share ratio is lower than that of the prior year.
B. Sales are significantly higher than the industry's average for five years.
C. Staff turnover ratio is higher than the comparable organization in the same industry.
D. Utilities expense of the sales unit is higher than that of the customer service unit.
正解：D
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質問 5：
A corporate merger decision prompts the chief audit executive (CAE) lo propose interim changes to the existing annual audit plan to account for emerging risks Which of the following is the most appropriate action for the CAE to take regarding the changes made to the audit plan''
A. Present the revised audit plan directly to the CEO for approval
B. Present the revised audit plan directly to the board for approval.
C. Communicate with the CEO and present the revised audit plan to the board for approval.
D. Communicate with the chief financial officer and present the revised audit plan to the CEO tor approval
正解：C
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質問 6：
When setting the scope for the identification and assessment of key risks and controls in a process, which of the following would be the least appropriate approach?
A. Ensure the audit includes an assessment of manual and automated controls to determine whether business risks are effectively managed.
B. Develop the scope of the audit based on a bottom-up perspective to ensure that all business objectives are considered.
C. Develop the scope of the audit to include controls that are necessary to manage risk associated with a critical business objective.
D. Specify that the auditors need to assess only key controls, but may include an assessment of non-key controls if there is value to the business in providing such assurance.
正解：B
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質問 7：
According to IIA guidance, which of the following is a limitation of a heat map?
A. Impact and likelihood at times cannot be differentiated as to which is more important.
B. Qualitative factors cannot be incorporated into a heat map.
C. Impact cannot be represented on a heat map unless it is quantified in financial terms.
D. A heat map cannot be used unless a risk and control matrix has been developed.
正解：A
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