最新なIIA IIA-CIA-Part2問題集（360題）、真実試験の問題を全部にカバー！

質問 1：
While planning for an accounts payable audit an internal auditor performs an entity level controls analysis. Which of the following statements is true regarding me approach used by the auditor?
A. It enables the auditor to understand the framework of the activities and associated accounts payable subprocesses
B. It enables the auditor to categorize the population of transactions within the accounts payable process
C. it enables the auditor to understand the accounts payable process and its flow, including key steps and systems.
D. It enables the auditor to identify the inherent risks to the effective operation of accounts payable process controls.
正解：C

質問 2：
In which of the following situations would an internal auditor consider the need to outsource competencies and skills9
A. During an inventory count, the auditor ascertained that some goods were missing. The audit client argues that the auditor does not understand how inventory should be counted
B. During the inspection of a wind turbine. an internal auditor notices that some replaced parts took used According to purchase documents, the parts still have a long lifespan.
C. An audit team member is allocated to conduct an assurance engagement m the sales unit. However, the same auditor performed an assurance engagement in that area just one year prior
D. The auditor believes that the audit client's actions contradict the organization's code of conduct The audit client disagrees and says his actions are for the organization's benefit
正解：B

質問 3：
An engagement team is being assembled to audit of one of the organization's vendors Which of the following statements best applies to this scenario?
A. The engagement team should be composed of certified accountants who are proficient In financial statement analysis and local accounting principles
B. The engagement team should include internal auditors who have expertise in investigating vendor fraud
C. To preserve independence and objectivity, an auditor who worked for the vendor two years prior may not participate on the engagement team
D. The engagement team may include an auditor who lacks knowledge of the industry in which the vendor operates
正解：B

質問 4：
An audit identified a number of weaknesses in the configuration of a critical client/server system. Although some of the weaknesses were corrected prior to the issuance of the audit report, correction of the rest will require between 6 and 18 months for completion. Consequently, management has developed a detailed action plan, with anticipated completion dates, for addressing the weaknesses. What is the most appropriate course of action for the chief audit executive to take?
A. Assess the effectiveness of corrections by reviewing statistics related to unplanned system outages, and denials of service.
B. Assess the status of corrective action during a follow-up audit engagement after the action plan has been completed.
C. Evaluate the ability of the action plan to correct the weaknesses and monitor key dates and deliverables.
D. Reassign information systems auditors to assist in implementing management's action plan.
正解：C

質問 5：
Which of the following actions best describes an internal auditor's use of test data to determine whether an organization's new accounts payable system avoids processing questionable invoices for payment?
A. Adding invoices to the computer program to assess the reliability and effectiveness of the review process and whether controls work.
B. Using an automated system that assists internal auditors with automating the risk analysis of the computer program for invoicing
C. Creating an automated tool that monitors the computer program on a daily basis for potential issues that need corrective actions.
D. Embedding tools in the computer program to analyze the review processes of invoices for potential issues that may hamper payments
正解：A

質問 6：
An internal auditor is planning a consuming engagement and the objective is to identify opportunities to improve the efficiency of the organization's procurement process. The auditor is preparing to conduct a preliminary survey of the are a. Which of the following approaches would be most useful to obtain relevant information to support the engagement objective?
A. Perform a comprehensive review of the organization s existing policies and standard operating procedures.
B. Complete a transaction walkthrough fiat focuses on the design and operation of financial reporting controls
C. Conduct interviews with senior management to obtain their input and insights regarding operational controls.
D. Review the procurement process map w*h employees who carry out key activities to obtain their input and insights.
正解：D

質問 7：
In which of the following ways can the internal audit activity new engagement opportunities?
A. By defining activities by business processes.
B. By defining activities by the organization chart.
C. By looking external factors such as product complaints.
D. By looking at activities by businesses cost centers.
正解：C