最新なIIA IIA-IAP問題集（102題）、真実試験の問題を全部にカバー！

質問 1：
Management requested that the chief audit executive (CAE) include an audit of the organization's health and safety program in next year's annual audit plan. However, the internal audit activity has no expertise in this area. Which of the following would be the most appropriate actions for the CAE?
A. With management's agreement, amend the audit scope so that specialized expertise is not needed.
B. Accept the request, provided management has conducted a thorough risk assessment prior to the engagement to help guide the audit.
C. Work with an internal subject matter expert to complete the audit.
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 statements is true regarding root cause analysis?
A. Root cause analysis enables internal auditors to reveal multiple causes and recommend control enhancements for each cause identified.
B. Root cause analysis enables internal auditors to improve the effectiveness and efficiency of the organization's governance, risk management, and control processes.
C. Root cause analysis is a simple, straightforward tool that can be implemented by internal auditors who may not possess relevant subject matter expertise.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 3：
Which of the following best explains why internal auditors should identify risk scenarios during a risk assessment of the area being audited?
A. To evaluate the adequacy of management's risk management process in the area being audited.
B. To determine what would prevent the achievement of objectives in the area being audited.
C. To determine whether established controls are operating effectively to mitigate critical risks.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 4：
Which of the following statements is appropriate to include in a high-quality internal audit engagement communication?
A. The internal audit team conducted a review of the financial reporting process prior to year-end. The overall findings have been provided for management's consideration prior to the completion of the organization's annual external financial audit.
B. The internal audit team conducted an engagement under the assumption that significant control weaknesses were likely. The purpose of the review was to uncover those weaknesses.
C. The internal audit team noted numerous weaknesses in the organization's internal controls over financial reporting. The team recommends that management determine the root cause of the weaknesses.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 5：
According to IIA guidance, which of the following is the primary criterion that should determine the extent of supervision required for an audit engagement?
A. Whether the engagement involves possible violations of laws and governmental regulations.
B. The proficiency of the internal auditors and the complexity of the engagement.
C. The number of hours approved by the board for that engagement.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)