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IIA-CIA-Part2認定資格試験、IIA-CIA-Part2資格認定試験

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IIA Internal Audit Engagement 認定 IIA-CIA-Part2 試験問題 (Q575-Q580):

質問 # 575
What is the best course of action for a chief audit executive if an internal auditor identifies in the early stage of an audit that some employees have inappropriate access to a key system?

A. Issue an interim audit report so that management can implement action plans
B. Obtain verbal assurance from management that the inappropriate access will be removed
C. Ask the auditor to create a ticket with the IT help desk requesting to revoke the inappropriate access
D. Contact the audit committee chair to discuss the finding

正解：A

解説：
If an internal auditor identifies that some employees have inappropriate access to a key system in the early stage of an audit, the best course of action is to issue an interim audit report so that management can implement action plans. This approach ensures that the identified issue is formally communicated to management promptly, allowing them to take immediate corrective action to mitigate the risk. It also documents the auditor's findings and recommendations, providing a clear audit trail and supporting accountability. Obtaining verbal assurance or creating a ticket might address the issue temporarily but lacks the formal documentation and follow-up mechanisms inherent in an interim audit report.
:
IIA Standard 2440: "Disseminating Results"
IIA Practice Advisory 2440-1: "Communicating Interim Engagement Results"

質問 # 576
Which of the following statements is true regarding internal controls?

A. During engagement planning, internal auditors should not discuss the identified key risks and controls with management of the area under review to prevent tipping off probable audit lasts
B. For assurance engagements internal auditors should plan to assess the effectiveness of all entity-level controls
C. Poorly designed or deficient entity-level controls can prevent well-designed process controls from working as intended.
D. Reviewing process maps and flowcharts is an appropriate method for the internal a auditor to identify all key risks and controls during engagement planning

正解：C

質問 # 577
The internal audit function is performing an assurance engagement on the organization's environmental, social, and governance (ESG) program. The engagement objective is to determine whether the ESG program's activities are meeting the program's established goals. The internal audit function has completed a risk and control assessment of the ESG program's activities. What is the appropriate next step?

A. Communicate the results of the assessment to senior management
B. Develop recommendations based on the results of the assessment
C. Conclude whether the ESG program's activities are meeting the established goals
D. Perform testing on the activities selected based on the assessment

正解：D

解説：
Comprehensive and Detailed Explanation:
An engagement proceeds in stages: planning # risk/control assessment # fieldwork (testing) # evaluation and reporting. After completing the risk and control assessment, the next logical step is to perform testing (D) of selected ESG activities. Testing provides evidence to support conclusions about program effectiveness.
* Option A (concluding) and Option C (developing recommendations) are premature without testing.
* Option B (communicating results) happens only after testing and reporting.
Thus, the most appropriate next step is Option D, aligning with IIA's systematic approach to engagement execution (Standard 2200).

質問 # 578
Which of the following would be an appropriate role of the internal audit function?

A. Evaluate the effectiveness of the organization's ethics-related activities.
B. Determine the consequences for ethics violations.
C. Establish the ethics policies for the organization.
D. Be responsible for the management of a whistle blowing hotline.

正解：A

質問 # 579
While developing a risk based audit plan, which of the following sources of information would provide the least value to the chief audit executive?

A. Risk assessments conducted by the board.
B. Key business strategies adopted by the organization in the strategic plan.
C. User acceptance testing of the organization's enterprise resource planning application.
D. Results from the organization's business process management program.

正解：C

質問 # 580
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