IIA IIA-CIA-Part2試験問題（更新されたのは2025年）100%リアル問題解答 [Q354-Q374]

質問 354
The internal audit activity has become aware of public complaints regarding the sales practices of telephone marketing personnel in a large organization. The internal auditors decide to review a sample of all complaints within the last three months to ensure they are reflective of current marketing practices. Which of the following best describes this sampling technique?

質問 355
Which of the following types of sampling techniques should an internal auditor use when testing the effectiveness of internal controls?

質問 356
Which of the following are key characteristics of enterprise risk management?
1. It considers risk in the formulation of strategy.
2. It applies risk management in some units of an entity.
3. It takes a portfolio view of risks throughout the enterprise.
4. It restricts the organization’s ability to seize opportunities inherent in future events.

質問 357
After issuance of the engagement final communication for an audit of an organization’s accounts payable function, which of the following should be sent satisfaction surveys?
I. Manager of disbursements.
II. Controller.
III. Chief operating officer.
IV. Audit committee members.

質問 358
After issuance of the engagement final communication for an audit of an organization’s accounts payable function, which of the following should be sent satisfaction surveys?
1. Manager of disbursements.
2. Controller.
3. Chief operating officer.
4. Audit committee members.

質問 359
Questions used to interrogate individuals suspected of fraud should:

質問 360
An examination of the accounts payable function evidenced multiple findings with respect to segregation of duties. After management’s response and action plan are received and documented in the final report, which of the following is most appropriate?

質問 361
According to MA guidance, which of the following factors should an internal auditor consider when assessing the likelihood of fraud risk1?

質問 362
According to MA guidance, which of the following factors should an internal auditor consider when assessing the likelihood of fraud risk1?

質問 363
Which of the following data collection strategies systematically tests the effects of various factors on an outcome?

質問 364
What is the purpose of an internal control questionnaire?

質問 365
A chief audit executive has noticed that staff auditors are presenting more oral reports to supplement written reports. The best reason for the increased use of oral reports is that they:

質問 366
According to IIA guidance, which of the following are acceptable strategies for an internal audit activity (IAA) to establish or build relationships?

質問 367
An internal auditor compares real-time gasoline production data to corresponding final gasoline production reports and finds minor but consistent daily discrepancies. If the auditor is concerned about theft, which of the following next steps is most consistent with IIA guidance?

質問 368
Risk assessments can vary in format, but generally include:
1. A description of identified risks.
2. Tests of audit controls.
3. A system of rating risks.
4. Sample size identification.

質問 369
Which of the following would not be a typical activity for the chief audit executive to perform following an audit engagement?

質問 370
An audit identified a number of weaknesses in the configuration of a critical client/server system. Although some of the weaknesses were corrected prior to the issuance of the audit report, correction of the rest will require between six and 18 months for completion. Consequently, management has developed a detailed action plan, with anticipated completion dates, for addressing the weaknesses. Which of the following is the most appropriate course of action for the chief audit executive to take?

質問 371
Which of the following tasks would be considered unusual for planning a control self-assessment workshop?

質問 372
An organization has a mature control environment but limited internal audit resources Given this scenario, on which of the following should the internal auditors focus their testing?

質問 373
Due to the expanded role of internal audit in the organization, the chief audit executive (CAE) of a construction company decides to employ the services of an outsourced audit service provider to augment the internal audit staff. What does the CAE need to consider in determining whether the outsourced audit service provider possesses the necessary knowledge, skills and other competencies to perform an audit engagement?

質問 374
An internal auditor and engagement client are deadlocked over the auditor’s differing opinion with management on the adequacy of access controls for a major system. Which of the following strategies would be the most helpful in resolving this dispute?