IIA-CIA-Part2学習関連題 & IIA-CIA-Part2テストトレーニング

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IIA IIA-CIA-Part2 Exam Syllabus Topics:

Section	Objectives
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)
Communicating Results and Monitoring	- Issue tracking and follow-up procedures - Audit report preparation and communication
Engagement Planning	- Engagement objectives and scope definition - Audit program design - Risk assessment for audit engagements
Engagement Execution	- Sampling methods and data analysis - Control testing and documentation - Audit evidence collection and evaluation

>> IIA-CIA-Part2学習関連題 <<

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IIA Internal Audit Engagement 認定 IIA-CIA-Part2 試験問題 (Q491-Q496):

質問 # 491
Which of the following statements is true regarding engagement planning?

A. For a consulting engagement, planning typically occurs after the engagement objectives and scope have already been determined
B. For an assurance engagement, once the scope is established and testing has begun, the scope cannot be modified.
C. The engagement objectives are the boundaries for the engagement, which outline what will be included in the review
D. The risk-based objectives of the engagement can be determined once the scope of the engagement has been formed

正解：A

解説：
For a consulting engagement, planning typically occurs after the engagement objectives and scope have already been determined. In consulting engagements, the objectives and scope are usually agreed upon with the client at the outset, and planning activities then focus on how to achieve these objectives within the defined scope.
References:
* IIA Standards: 2010 - Planning
* IIA Practice Guide: Consulting Services

質問 # 492
According to IIA guidance, which of the following statements is true regarding the authority of the chief audit executive (CAE) to release previous audit reports to outside parties?

A. The CAE can employ judgment and release prior audit results as they deem appropriate and necessary.
B. The CAE can only release prior information outside the organization when mandated by legal or statutory requirements.
C. The CAE can release prior internal audit reports with the approval of the board and senior management.
D. The CAE can release prior information provided it is as originally published and distributed within the organization.

正解：A

質問 # 493
Where should internal auditor focus their attention when identify and assessing key risks during the planning stage of an assurance engagement?

A. Residual risk.
B. Sampling risk.
C. Inherent risk
D. Audit risk.

正解：C

解説：
During the planning stage of an assurance engagement, internal auditors should focus their attention on identifying and assessing inherent risks. Inherent risk is the risk of a material misstatement or noncompliance due to error or fraud that could occur before any controls are applied. Understanding inherent risk is crucial as it helps auditors identify areas that may need more extensive testing and ensures that audit resources are appropriately allocated to the highest risk areas.
References:
* The Institute of Internal Auditors (IIA) Practice Guide: Assessing the Adequacy of Risk Management Using ISO 31000
* IIA Standard 2010 - Planning

質問 # 494
Monetary-unit sampling is most useful when the internal auditor:

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

正解：A

質問 # 495
What is a control implication for an organization that adopts a flat structure?

A. Mid-level employees are urged to innovate.
B. The organizational structure is dispersed vertically.
C. Available time for supervision is limited.
D. There are many hierarchical levels.

正解：C

解説：
Flat structures reduce hierarchical layers, increasing spans of control. With fewer supervisors overseeing more employees, the time and ability for supervision becomes limited, which is a control weakness.
* Option A refers to innovation, not control implications.
* Options C and D describe hierarchical or vertical structures, not flat ones.
Thus, the control implication of a flat structure is limited supervision availability (Option B).

質問 # 496
......

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