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IIA-CIA-Part2認定試験は専門知識と情報技術を検査する試験で、Fast2testが一日早くIIAのIIA-CIA-Part2認定試験「Internal Audit Engagement」に合格させるのサイトで試験の前に弊社が提供する訓練練習問題をテストして、短い時間であなたの収穫が大きいです。
IIA-CIA-Part2試験は、内部監査に関連する広範なトピックをカバーしており、ガバナンスとリスク管理、詐欺リスクとコントロール、内部統制と監査計画、情報技術とコミュニケーション、およびビジネスプロセスなどが含まれます。この試験は、内部監査の原則や実践を理解しているかどうか、およびこの知識を実践的な状況で適用できるかどうかをテストするために設計されています。
IIA-CIA-PART2試験は、100の複数選択の質問で構成されるコンピューターベースのテストです。候補者は、試験を完了するために2時間半の時間を持っています。この試験の合格スコアは800のうち600です。この試験は、英語、スペイン語、フランス語、ドイツ語、中国語を含む複数の言語で利用できます。
IIAのIIA-CIA-Part2認定試験は競争が激しい今のIT業界中でいよいよ人気があって、受験者が増え一方で難度が低くなくて結局専門知識と情報技術能力の要求が高い試験なので、普通の人がIIA認証試験に合格するのが必要な時間とエネルギーをかからなければなりません。
IIA-CIA-Part2認定試験は、100の多肢選択問題から構成されるコンピューターベースのテストです。受験者は2時間半で試験を完了する必要があり、750点中600点以上の合格点が必要です。試験は複数の言語で利用可能であり、世界中のPearson VUEテストセンターで受験することができます。試験に合格すると、内部監査の実践認定を受け取り、有効期間は3年間です。その後、再認証プロセスが必要になります。
質問 # 543
An organization is researching the development of a new product within its current portfolio and plans to offer the product in many countries. Which of the following levels of strategy deals with this endeavor?
正解：A
解説：
Option A is correct. Corporate-level strategy addresses the organization's broad strategic direction, including the scope of markets, products, geographic expansion, diversification, and allocation of resources across the enterprise. Developing a product for introduction across multiple countries affects the organization ' s overall portfolio and geographic market presence, making it a corporate-level strategic decision. Business-level strategy focuses more narrowly on how a particular business competes within its chosen market, such as through cost leadership or differentiation. Functional-level strategy translates higher-level strategy into plans for departments such as finance, marketing, or human resources. Operations-level strategy concerns the detailed execution of day-to-day activities. The CIA Part 2 syllabus requires auditors, during engagement planning, to recognize organizational strategy and strategic objectives and understand their relationship to risks and performance measures.
質問 # 544
The internal audit activity has adopted the balanced scorecard approach to assess its performance According to MA guidance which of the following is a key performance indicator relevant to the audit client?
正解：B
解説：
When using the balanced scorecard approach to assess the performance of the internal audit activity, a key performance indicator relevant to the audit client is the percentage of recommendations implemented by the corrective action date. This KPI measures the effectiveness and impact of the audit activity by tracking how well the audit recommendations are being acted upon within the agreed-upon timeframe. It reflects the responsiveness and commitment of the organization to address identified issues and improve its control environment, which is directly relevant to the interests and concerns of the audit clients.
References:
* The Institute of Internal Auditors (IIA) Practice Guide: "Measuring Internal Audit Performance"
* Kaplan, R.S. & Norton, D.P. (1996). "The Balanced Scorecard: Translating Strategy into Action"
質問 # 545
Which of the following statements is true regarding internal control questionnaires (ICQs)?
正解：A
解説：
* A. ICQs are most useful in more organic, decentralized organizations with specialized departmental or regional characteristics:ICQs are standard tools and can be used in a variety of organizational structures, not just decentralized ones.
* B. An ICQ can be used effectively either by sending it in advance for management of the area under review to complete or by testing each procedure and recording the results:Correct. ICQs are versatile tools that can be used for both self-assessment by management and as part of a detailed audit procedure.
* C. An ICQ is not an efficient tool, as it can only inquire about controls and it does not test them:
ICQs can test controls indirectly by revealing whether they are documented and applied properly.
* D. ICQs are also known as checklist audits and encourage management of the area under review to answer "no" or "yes" more accurately:ICQs are not limited to a checklist format and their value goes beyond simple yes/no answers.
CIA Exam Syllabus Reference:
Domain V: Performing Internal Audit Services - Tools for Assessing Internal Controls.
質問 # 546
Which of the following engagement supervision activities should be performed first?
正解：D
質問 # 547
A chief audit executive (CAE) a developing a work program for an upcoming engagement that will review an organization's small contracting services. When of the following would the CAT need to consider most when developing the work program?
正解：C
解説：
When developing the work program for an engagement reviewing an organization's small contracting services, the chief audit executive (CAE) should consider the organization's recent changes to how it processes payments. Changes in payment processing can significantly impact the control environment and may introduce new risks or control gaps. Understanding these changes will help the CAE design appropriate audit procedures to evaluate the effectiveness of the controls over the new processes.
:
The Institute of Internal Auditors (IIA) Practice Guide: Developing the Internal Audit Strategic Plan IIA Standard 2200 - Engagement Planning
質問 # 548
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