最新なIIA IIA-CIA-Part2問題集（495題）、真実試験の問題を全部にカバー！

質問 1：
Which of the following statements is true regarding the audit objective for an assurance engagement?
A. The audit objective may be adjusted after the start of an engagement and it does not need to align with the assessed risks
B. The audit objective must consider the possibility of fraud and noncompliance
C. Operational management must determine the audit objective in cooperation with the internal auditor
D. The audit objective may or may not consider the possibility of fraud depending on the assessed likelihood and impact
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 2：
Management requested internal audit consulting services. During fieldwork significant control issues were identified by the internal audit team. Which of the following is an appropriate response from the chief audit executive?
A. Focus on the consulting engagement and schedule an assurance engagement next to address the control issues
B. End the consulting engagement and report the results to management as planned
C. Report the significant control issues to senior management and the board and recommend corrective action
D. Mutually agree with the engagement client on corrective actions
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 is the primary reason for internal auditors to conduct interim communications with management of the area under review?
A. To demonstrate internal auditor proficiency
B. To demonstrate good project oversight
C. To provide timely discussion of results
D. To follow up on previously requested information
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 actives is an internal auditor most likely to perform when establishing the objectives of an assurance engagement?
A. Discuss the internal audit risk assessment including applicable risks and objectives with internal audit management
B. Meet with operational management to team about any areas of concern and to agree on the engagement objectives
C. Identify when controls will be tested and the sampling method to be used based on control risk
D. Perform a walk-through of the process under review to determine whether control wore operating, effectively
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 5：
Upon concluding the engagement fieldwork an internal auditor discusses the audit findings with operational management There is a greater likelihood that the auditor will obtain a responsive action plan from management when both parties agree on which of the following attributes of the audit finding?
A. Effect
B. Condition
C. Criteria
D. Cause
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 6：
According to IIA guidance, which of the following factors should the auditor in charge consider when determining the resource requirements for an audit engagement?
A. The appropriateness and sufficiency of resources as well as the nature, complexity, and time constraints of the engagement.
B. The appropriateness and sufficiency of resources and the ability to coordinate with external auditors.
C. The number, proficiency, experience, and availability of audit staff as well as the ability to coordinate with external auditors.
D. The number, experience, and availability of audit staff as well as the nature, complexity, and time constraints of the engagement.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 7：
Which of the following would present the most critical external risk to an organization?
A. The organization launches a product into new global markets
B. Regulators announce broad legislative reforms applicable to the industry within which the organization operates
C. After minimal testing, the organization implements a new system to replace a legacy system
D. The organization experiences a merger, and the management team is reorganized and redistributed globally
正解：B
解説: (Pass4Test メンバーにのみ表示されます)