IIA-CIA-Part2試験問題、IIA-CIA-Part2無料問題

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IIA Internal Audit Engagement 認定 IIA-CIA-Part2 試験問題 (Q526-Q531):

質問 # 526
Which of the following internal control attributes should internal auditors consider testing during a review of the board of directors?

A. The presence of an independent critical mass
B. The organization's employee recruiting and retention policies
C. The articulated internal control objectives of the organization
D. The established philosophy and operating style of senior management

正解：A

解説：
When reviewing the board of directors, internal auditors should consider testing the presence of an independent critical mass. This refers to the existence of a sufficient number of independent directors who can provide unbiased judgment and oversight. Independence is a cornerstone of effective governance, ensuring that decisions are made in the best interest of the organization without undue influence from management.
This attribute is crucial for maintaining the integrity and objectivity of the board's decisions and actions.References: IIA's Practice Guide on Assessing Organizational Governance.

質問 # 527
In which of the following cases is it appropriate for an audit report to not contain management's response either within the report or as an attachment?

A. An internal audit report contains no observations.
B. There was insufficient time to obtain management's response during the draft reporting process.
C. Internal controls were found to be properly designed and operating effectively although operations are deemed inefficient.
D. Management's response to an audit report is generally not a requirement.

正解：A

質問 # 528
An internal auditor is planning an engagement at a financial institution. Toe engagement objective is to identify whether loans were granted in accordance with the organization's policies. When of the following approaches would provide the auditor with the best information?

A. Randomly select several months obtain ageing reports for these months and compare them with the poor year
B. Randomly select 30 cases of loans and validate them against applicable underwriting guidelines
C. Randomly select 30 employees to complete a survey regarding whether policies and standards are followed
D. Randomly select 30 cases of loans and verify whether they were repaid timely and in full

正解：B

解説：
To determine if loans were granted in accordance with the organization's policies, the most effective approach is to validate a sample of loans against the applicable underwriting guidelines. This method allows the auditor to directly assess compliance with the specific criteria set out in the organization's loan granting policies, providing clear evidence on whether the loans meet the required standards.
The Institute of Internal Auditors (IIA) Practice Guide: Auditing Credit Risk Management IIA Standard 2210 - Engagement Objectives

質問 # 529
A chief audit executive (CAE) following up on action plans from previously completed audits identifies that management has determined that certain action plans are no longer necessary If the CAE disagrees with management's decision, which of the following is the most appropriate next step for the CAE to take?

A. The CAE must discuss the matter with the board
B. The CAE must discuss the matter with senior management
C. The CAE must discuss the matter with key shareholders
D. The CAE must discuss the matter with legal counsel

正解：A

解説：
If the Chief Audit Executive (CAE) disagrees with management's decision to deem certain action plans no longer necessary, the CAE must discuss the matter with the board. The board has the ultimate responsibility for oversight of the internal audit function and for ensuring that management addresses audit recommendations appropriately. Escalating the issue to the board ensures that the CAE fulfills their duty to report significant issues and disagreements to those charged with governance.
:
The Institute of Internal Auditors (IIA) Standard 2600 - Communicating the Acceptance of Risks: "When the chief audit executive believes that senior management has accepted a level of residual risk that may be unacceptable to the organization, the chief audit executive must discuss the matter with senior management. If the decision regarding residual risk is not resolved, the chief audit executive must report the matter to the board for resolution."

質問 # 530
During an audit of a branch bank, an internal auditor learned that a series of system failures had resulted in a four-day delay in processing customers' scheduled payroll direct deposits. The first failure was that of a disk drive, followed by software and other minor failures. Which of the following controls should the auditor recommend to avoid similar delays in processing?

A. Process monitoring.
B. Redundancy checks.
C. Contingency planning.
D. Preventive maintenance.

正解：C

解説：
Section: Volume A

質問 # 531
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