IIA-CIA-Part2시험대비공부자료기출문제공부하기

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최신 Certified Internal IIA-CIA-Part2 무료샘플문제 (Q343-Q348):

질문 # 343
Which of the following statements about including consulting engagements in the annual internal audit plan is true?

A. All requests for consulting engagements must be included in the annual internal audit plan
B. Assurance engagements must be included in the annual internal audit plan but there is no requirement to include consulting engagements
C. Consulting engagements do not need to be included m the annual internal audit plan unless requested by the board
D. The acceptance of proposed consulting engagements into the annual internal audit plan may depend on their ability to add value

정답：D

설명：
According to the International Standards for the Professional Practice of Internal Auditing (Standards) set by the Institute of Internal Auditors (IIA), internal audit functions are allowed flexibility in including consulting engagements in their annual plans. Standard 2010 - Planning states that "the chief audit executive must establish a risk-based plan to determine the priorities of the internal audit activity, consistent with the organization's goals." This risk-based plan should consider the potential value-add of consulting engagements. Consulting engagements that are expected to add significant value or align with strategic objectives are often included, but not all requests need to be automatically included unless they meet these criteria.
Reference:
Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2010 - Planning.

질문 # 344
Monetary-unit sampling is most useful when the internal auditor:

A. Expects to find several material errors in the sample.
B. Is concerned with overstatements.
C. Is testing the accounts payable balance.
D. Cannot cumulatively arrange the population items.

정답：B

설명：
Section: Volume A

질문 # 345
In which of following scenarios is the internal auditor performing benchmarking?

A. The auditor compares information he collected with simmer information from another source
B. The auditor compares information from one period with the same information from the poor period
C. The auditor compares new information to his general knowledge of the organization
D. The auditor compares expected outcomes with actual results

정답：A

설명：
Benchmarking in internal auditing involves comparing the performance or practices of the audited entity against a standard or best practice, which often involves using information from other organizations or sources as a reference. This process helps identify areas for improvement and set performance targets. Thus, comparing the collected information with similar information from another source is the correct definition of benchmarking.
The Institute of Internal Auditors (IIA) Practice Guide: Internal Audit and Organizational Performance IIA Standard 1220 - Due Professional Care

질문 # 346
A limitation of using ratio analysis in an audit engagement is that it:

A. Is an expensive method of testing.
B. Is useful only when comparisons can be made across other industries.
C. Requires computer software in order to develop meaningful interpretations of data.
D. Often uses financial information provided by management which has not been reviewed for reliability and validity.

정답：D

질문 # 347
An internal auditor was assigned to conduct an inventory control and stock room area engagement. During the audit, the auditor observed that there were some items that have a shelf life expiration date requirement based on a certificate of conformance received with the product. The certificates of conformance are kept on file in the inventory area office and the expiration date is verified at the time the item is taken from stock. The auditor reviewed the items in the stock room and also on the production floor for the expiration dates to see if there was any expired product. All items with a shelf life requirement were found to be within the expiration date requirement. Which of the following recommendations would be appropriate?

A. Add to the product label a "use by date" line, enter the expiration at the time of receipt, and perform periodic inventory checks.
B. Take no action, because all the items were within the expiration date requirement, and no corrective action is needed.
C. Determine the cost of inventory for the items that have a shelf life and apply a new policy regarding inventory levels to be maintained (i.e., minimums, maximums, reorder points etc.).
D. Permit production staff the access to files where the certificates of conformity are kept, so they can choose the items with the closest expiration date.

정답：A

질문 # 348
......

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