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質問 1：
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 2：
Which of the following is an example of a properly supervised engagement?
A. The senior internal auditor requires each auditor to review and initial colleagues' workpapers for completeness and format
B. Auditors are asked to keep a daily record of their activity for review by the auditor in charge following the engagement.
C. A new internal auditor is accompanied by an experienced auditor during a highly sensitive fraud investigation.
D. The auditor in charge provides reasonable assurance that engagement objectives were met
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 3：
Which of the following steps should an internal auditor complete when conducting a review of an electronic data interchange application provided by a third-party service?
Ensure encryption keys meet ISO standards.
Determine whether an independent review of the service provider ' s operation has been conducted.
Verify that the service provider's contracts include necessary clauses.
Verify that only public-switched data networks are used by the service provider.
A. 1 and 3.
B. 2 and 4.
C. 2 and 3.
D. 1 and 4.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 4：
The following is a list of major findings in the executive summary report for an audit of the contract management process
- Noncompliance with contract provisions requiring vendors to obtain insurance policies with indemnity value of not less than $1 million
- Compliance with contract obligations and deliverables is not monitored
- No contract agreement with five vendors providing core services
Which of the following is an appropriate conclusion that can be drawn from these findings?
A. These are weaknesses resulting from a lack of a documented contracting policy
B. Substandard service delivery by vendors may not be detected
C. The internal controls guiding contract management are not operating effectively
D. Management should expedite actions to rectify the observations identified
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 5：
A code of business conduct should include which of the following to increase its deterrent effect?
1. Appropriate descriptions of penalties for misconduct.
2. A notification that code of conduct violations may lead to criminal prosecution.
3. A description of violations that injure the interests of the employer.
4. A list of employees covered by the code of conduct.
A. 1 and 3
B. 2 and 4
C. 3 and 4
D. 1 and 2
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
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 2：
Which of the following is an example of a properly supervised engagement?
A. The senior internal auditor requires each auditor to review and initial colleagues' workpapers for completeness and format
B. Auditors are asked to keep a daily record of their activity for review by the auditor in charge following the engagement.
C. A new internal auditor is accompanied by an experienced auditor during a highly sensitive fraud investigation.
D. The auditor in charge provides reasonable assurance that engagement objectives were met
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
質問 3：
Which of the following steps should an internal auditor complete when conducting a review of an electronic data interchange application provided by a third-party service?
Ensure encryption keys meet ISO standards.
Determine whether an independent review of the service provider ' s operation has been conducted.
Verify that the service provider's contracts include necessary clauses.
Verify that only public-switched data networks are used by the service provider.
A. 1 and 3.
B. 2 and 4.
C. 2 and 3.
D. 1 and 4.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 4：
The following is a list of major findings in the executive summary report for an audit of the contract management process
- Noncompliance with contract provisions requiring vendors to obtain insurance policies with indemnity value of not less than $1 million
- Compliance with contract obligations and deliverables is not monitored
- No contract agreement with five vendors providing core services
Which of the following is an appropriate conclusion that can be drawn from these findings?
A. These are weaknesses resulting from a lack of a documented contracting policy
B. Substandard service delivery by vendors may not be detected
C. The internal controls guiding contract management are not operating effectively
D. Management should expedite actions to rectify the observations identified
正解：C
解説: (Pass4Test メンバーにのみ表示されます)
質問 5：
A code of business conduct should include which of the following to increase its deterrent effect?
1. Appropriate descriptions of penalties for misconduct.
2. A notification that code of conduct violations may lead to criminal prosecution.
3. A description of violations that injure the interests of the employer.
4. A list of employees covered by the code of conduct.
A. 1 and 3
B. 2 and 4
C. 3 and 4
D. 1 and 2
正解：D
解説: (Pass4Test メンバーにのみ表示されます)
近藤** -
IIA-CIA-Part2参考書のすごさがわかりました。問題はほとんどそのまま出ました。
模擬試験やってる感覚でテスト受けてきました。あとちょっとで満点でした。楽勝でした。
ありがとうございました。