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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Engagement Supervision and Communication | 10% | - Supervise engagement activities and review workpapers - Coordinate with stakeholders and resolve issues - Formulate recommendations and action plans - Develop and communicate engagement observations and conclusions - Monitor and follow up on engagement outcomes |
| Topic 2: Engagement Planning | 50% | - Determine engagement objectives and scope - Develop engagement work program - Establish engagement criteria and resource requirements - Identify and assess risks relevant to the engagement - Consider fraud risks and applicable laws/regulations |
| Topic 3: Information Gathering, Analysis and Evaluation | 40% | - Use technology and audit tools effectively - Gather and verify relevant information and evidence - Assess compliance with policies, standards, and requirements - Apply analytical procedures and data analysis techniques - Evaluate controls, risks, and process effectiveness |
>> IIA-CIA-Part2シュミレーション問題集 <<
誰もが成功を望んでいますが、誰もが勉強に忍耐する強い心を持っているわけではありません。現在IIAのステータスに満足できない場合は、IIA-CIA-Part2の実際の試験が役立ちます。 IIA-CIA-Part2試験問題は、常に最高99％の合格率を誇っています。教材を使用すると、試験準備の時間を節約できます。 IIA-CIA-Part2テストエンジンを選択すると、簡単に認定を取得できます。選択して、IIA-CIA-Part2学習教材を購入し、今すぐ学習を開始してください！知識、Internal Audit Engagement実績と幸福があなたを待っています！
質問 # 463
As a result of a recent discovery of false information on employment applications, an internal auditor has reviewed hiring procedures. Which of the following represents a weakness in the control system?
I. Applicants are not required to have their signed applications legally authenticated.
II. Applicants' educational information is not validated with the educational institution before employment is offered.
III. Information related to applicants' long-term work history is not validated before employment is offered.
正解：B
解説：
Section: Volume B
質問 # 464
The head of customer service asked the chief audit executive (CAE) whether eternal auditors could assist her staff with conducting a risk self-assessment in the customer service department. The CAE promised to meet with customer service managers analyze relevant business processes, and come up with a proposal. Who is most likely to be the final approver of the engagement objectives and scope?
正解：B
解説：
The chief audit executive (CAE) is responsible for the approval of the engagement objectives and scope in internal auditing. While senior management, the head of customer service, and the board of directors may provide input and have interests in the audit engagement, it is ultimately the CAE who has the final authority to approve the objectives and scope. This ensures that the internal audit activity remains independent and that the engagement aligns with the overall audit plan and organizational priorities.
:
The Institute of Internal Auditors (IIA) Standard 2010 - Planning
IIA Standard 2200 - Engagement Planning
質問 # 465
Which of the following sampling techniques is typically used when an internal auditor wants to test a large sample for fraud?
正解：A
解説：
Discovery sampling is typically used when an internal auditor wants to test a large sample for fraud. This technique is particularly effective for identifying instances of fraud or other irregularities in a population.
Discovery sampling is designed to detect at least one occurrence of an attribute, such as fraud, within the sampled population if it exists. It is particularly useful when the occurrence rate of the fraud is expected to be low.
:
IIA Practice Guide: Sampling in Internal Auditing
IIA Standards: 2320 - Analysis and Evaluation
質問 # 466
Insurance companies often receive electronic hospitalization claims directly from hospitals. Which of the following control procedures would be most effective in detecting fraud in such an environment?
正解：C
質問 # 467
To effectively communicate the acceptance of risk in an organization a chief audit executive must first consider which of the following?
正解：D
解説：
To effectively communicate the acceptance of risk in an organization, a chief audit executive (CAE) must first consider the organization's view on risk tolerance. Understanding the organization's risk tolerance is crucial because it defines the level of risk the organization is willing to accept in pursuit of its objectives. This perspective guides how risks are communicated and managed across the organization.
IIA Standards: 2120 - Risk Management
IIA Practice Guide: Assessing Organizational Governance in the Public Sector
質問 # 468
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