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IIA-CIA-Part2試験は、内部監査の基本的な概念、原則、および実践の理解を試すために設計されています。試験は2.5時間以内に完了する必要がある100問の多肢選択問題で構成されています。試験はコンピュータベースで、世界中のPrometricテストセンターで実施されます。試験に合格すると、IIA-CIA-Part2認定を取得でき、内部監査の分野での知識と専門知識を証明できます。この認定は雇用主から高く評価され、グローバルに認知されているため、キャリアアップを目指す内部監査人にとって貴重な資産となります。
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質問 # 380
Which method of examining entity-level controls involves gathering information from work groups that represent different levels in an organization?
正解：A
解説：
Facilitated team workshops are the method of examining entity-level controls that involve gathering information from work groups that represent different levels in an organization. These workshops encourage interactive discussion and collaboration among participants from various departments and hierarchical levels, providing a comprehensive view of entity-level controls and promoting a better understanding of control processes and issues.
Reference:
IIA Standards: 2210 - Engagement Objectives
IIA Practice Guide: Assessing the Adequacy of Risk Management Processes
質問 # 381
A payroll clerk enters payroll transactions into the general ledger. The staff accountant reconciles the payroll ledgers. The payroll manager issues the manual payroll checks. The checks aremaintained in a locked cabinet. The chief financial officer secures the keys to the cabinet. The payroll clerk distributes the manual checks.
The payroll manager reconciles the bank statements monthly. Which of the following audit steps best addresses the risk of fraud in the payroll process?
正解：D
質問 # 382
When reviewing workpapers, engagement supervisors may ask for additional evidence or clarification via review notes. According to IIA guidance, which of the following statements is true regarding the engagement supervisor's review notes?
正解：C
解説：
Review notes are a tool used by engagement supervisors to ensure that audit workpapers and related documents are accurate, complete, and in line with auditing standards. According to the IIA's International Standards for the Professional Practice of Internal Auditing, these notes are part of the supervisory process, designed to improve the quality of the audit engagement.
* IIA Standard 2340 - Engagement Supervision:
* This standard emphasizes that audit engagements must be properly supervised to ensure that objectives are achieved, work is performed according to appropriate standards, and the results are supported by sufficient evidence. Review notes are part of this supervisory process.
* Clearing Review Notes:
* Once the concerns raised by the engagement supervisor are addressed, review notes serve their purpose and can be removed from the final documentation. This is standard practice, as the final workpapers should reflect only the resolved and agreed-upon findings and conclusions.
* Documentation and Record Retention:
* According to the IIA's standards, while it's essential to document that supervision took place, the specific review notes themselves do not need to be retained once the issues are resolved. The documentation should reflect the final outcome of the review process, ensuring that the audit work is thoroughly vetted.
* IIA Practice Advisory 2330.A1-1:
* This advisory highlights that workpapers should be complete, and clearing review notes helps in maintaining clarity and reducing unnecessary clutter in the final audit documentation.
* Option B: This option suggests that management must address the review notes, which is incorrect. The engagement supervisor's notes are meant for the audit team, not management.
* Option C: This option implies that the chief audit executive must sign the review notes, which is not a requirement by the IIA standards. The CAE ensures overall supervision but does not need to sign each review note.
* Option D: While review notes do demonstrate supervision, they do not need to be retained after the concerns have been addressed.
Detailed Explanation:Why Not Other Options?Conclusion: Option A is correct because it reflects the best practice of clearing review notes once they have fulfilled their purpose during the audit process, aligning with IIA guidelines.
質問 # 383
A code of business conduct provides:
正解：B
解説：
Section: Volume C
質問 # 384
Which of the following constitutes supervisory activity undertaken during the planning phase of an assurance engagement?
正解：B
解説：
During the planning phase of an assurance engagement, one of the key supervisory activities is approving the audit work programs. This step ensures that the planned procedures are appropriate for achieving the engagement objectives and that the audit scope is adequately covered. Supervisory activities like ensuring alignment with engagement objectives, reviewing draft reports, and ensuring workpapers support findings typically occur during the fieldwork or reporting phases. Approving the audit work programs at the planning stage helps to ensure that the engagement is well-directed and thorough.
:
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard
2200 - Engagement Planning
質問 # 385
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