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：
Internal and external benchmarking by the internal audit activity are examples of which of the following?
A. Inquiry
B. Analytical procedures
C. Confirmation
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 2：
A member of the internal audit team worked eight months ago in an area of the organization that she is now being tasked with auditing. Which of the following would most likely be impacted by her participation in the audit?
A. Integrity
B. Objectivity
C. Competency
正解：B
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質問 3：
In a standard process mapping document, a diamond shape typically represents which of the following?
A. Flow line.
B. Process or operation.
C. Decision.
正解：C
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質問 4：
Which of the following best describes the knowledge, skills, and abilities that internal auditors should possess with regard to fraud?
A. Expertise in detecting and investigating fraud.
B. Specialized skills for developing and implementing controls to prevent fraud.
C. Sufficient knowledge to evaluate the risk of fraud.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 5：
According to the IIA's Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?
A. The auditor is prudent in the use and protection of information acquired in the course of her work
B. The auditor does not accept anything that may impair or be presumed to impair her professional judgment
C. The auditor continually improves her proficiency and the effectiveness and quality of her services
正解：C
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質問 6：
An internal auditor discovers that a vendor had submitted invoices and was paid for services not rendered. Which of the following controls is most appropriate to address this type of issue?
A. The accounts payable clerk should compare the acknowledgment of goods and services to the invoice.
B. The supervisor should verify that the amount paid agrees with the contracted amount.
C. The supervisor should observe the input of invoices into the payment system.
正解：A
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質問 7：
What is the primary objective for testing controls?
A. To identify major patterns of errors or irregularities that might exist in final account balances.
B. To understand whether a control is in place.
C. To determine whether controls are operating effectively.
正解：C
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質問 8：
Which of the following is considered an organization-level control, as opposed to process-level or transaction- level?
A. Personnel policies requiring the employment of competent personnel, based on training and experience, to manage complex functions such as accounting and financial reporting.
B. Supervision of finance employees, including day-to-day oversight and periodic performance evaluations.
C. Segregated budgeting responsibilities of finance employees, including review and approval of financial reports.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 9：
According to IIA guidance, which one of the following hiring strategies is most appropriate to fill internal audit positions?
A. Assess each candidate's competency for an upcoming audit
B. Recruit candidates to fulfill the skills requirement of the internal audit activity
C. Hire the required number of internal auditors to accomplish the audit plan
正解：B
解説: (Pass4Test メンバーにのみ表示されます)