IIA-CIA-Part2資料勉強 & IIA-CIA-Part2合格内容

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IIA IIA-CIA-Part2 Exam Syllabus Topics:

Section	Objectives
Communicating Results and Monitoring	- Issue tracking and follow-up procedures - Audit report preparation and communication
Engagement Planning	- Risk assessment for audit engagements - Engagement objectives and scope definition - Audit program design
Engagement Execution	- Audit evidence collection and evaluation - Sampling methods and data analysis - Control testing and documentation
Managing the Internal Audit Function	- Audit plan development and resource management - Internal audit role in governance, risk, and control - Quality assurance and improvement program (QAIP)

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IIA IIA-CIA-Part2合格内容、IIA-CIA-Part2ファンデーション

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IIA Internal Audit Engagement 認定 IIA-CIA-Part2 試験問題 (Q306-Q311):

質問 # 306
An internal auditor is conducting an assessment of the purchasing department. She has worked the full amount of hours budgeted for the engagement; however, the audit objectives are not yet complete. According to IIA guidance, which of the following are appropriate options available to the chief audit executive?
1.Allow the auditor to decide whether to extend the audit engagement.
2.Determine whether the work already completed is sufficient to conclude the engagement.
3.Provide the auditor feedback on areas of improvement for future engagements.
4.Provide the auditor with instructions and directions to complete the audit.

A. 1, 3, and 4
B. 1, 2, and 4
C. 2, 3, and 4
D. 1, 2, and 3

正解：C

質問 # 307
During an audit, an employee, who does not want to be identified, offers to provide information that would be damaging to the organization and may concern illegal activities. Which of the following actions by the auditor would not be consistent with the IIA Code of Ethics and Standards?

A. Promising to maintain the employee's anonymity and listening to the information.
B. Informing the employee that an attempt will be made to keep the source of the information confidential while looking into the matter further.
C. Informing the employee of other methods of communicating this type of information.
D. Suggesting that the employee consider talking to legal counsel.

正解：A

質問 # 308
According to IIA guidance, which of the following procedures would be least effective in managing the risk of payroll fraud?

A. Changes to payroll are validated by the personnel department before being processed.
B. Payroll time sheets are reviewed and approved by the timekeeper before processing.
C. The employee's name listed on organization's payroll is compared to the personnel records.
D. Employee access to the payroll database is deactivated immediately upon termination.

正解：B

質問 # 309
Two internal auditors are conducting an audit engagement concerning derivatives. The auditors meet with the organization's head of accounting. The head of accounting later complains to the chief audit executive (CAE) that it took hours for the auditors to understand basic derivatives concepts and how derivatives are typically recorded in bookkeeping. What should the CAE have considered more thoroughly?

A. The engagement objectives.
B. The details of the audit test plan.
C. The head of accounting's schedule availability.
D. The auditors' qualifications.

正解：D

解説：
Standard 2030 - Resource Management requires the CAE to ensure that audit engagements are staffed with competent and qualified auditors. In this case, the auditors lacked sufficient knowledge of derivatives, which wasted management's time and reduced audit effectiveness. Therefore, the CAE should have considered auditors' qualifications more thoroughly before assigning them.

質問 # 310
The internal audit manager has been delegated the task of preparing the annual internal audit plan for the forthcoming fiscal year All engagements should be appropriately categorized and presented to the chief audit executive for review Which of the following would most likely be classified as a consulting engagement?

A. Evaluating procurement department process effectiveness
B. Helping in the design of the risk management program
C. Reviewing environmental, social, and governance reporting compliance
D. Assessing financial reporting control adequacy

正解：B

解説：
A consulting engagement in internal auditing involves providing advisory and related client service activities, the nature and scope of which are agreed upon with the client. These are intended to add value and improve an organization's governance, risk management, and control processes. Helping in the design of the risk management program is a consulting activity because it involves advising management on how to establish or improve the processes for identifying, assessing, and managing risks. This is different from assurance engagements, which primarily focus on assessing existing processes.
Reference:
The Institute of Internal Auditors (IIA) Standard 2010: Planning
IIA Practice Advisory 2010-1: Linking the Audit Plan to Risk and Exposures

質問 # 311
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