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IIA Internal Audit Engagement 認定 IIA-CIA-Part2 試験問題 (Q319-Q324):

質問 # 319
According to IIA guidance which of the following statements is true regarding the annual audit plan?

  • A. The annual audit plan should only be adjusted in response to problems with resourcing, scope, and data availability.
  • B. The CAE may make adjustments to the annual audit plan as needed without senior management or board approval.
  • C. In an immature risk management environment it is preferable for the CAE to rely solely on her judgment regarding risk identification and assessment to develop the audit plan.
  • D. The chief audit executive (CAE) may incorporate risk information, including risk appetite levels from management for the audit plan at her discretion.

正解：D

解説：
According to the Institute of Internal Auditors (IIA) guidance, the chief audit executive (CAE) should develop a risk-based audit plan that takes into account the organization's risk management framework, including its risk appetite levels. This aligns with Standard 2010 - Planning, which states that the CAE must establish a risk-based plan to determine the priorities of the internal audit activity, consistent with the organization's goals. Risk appetite levels from management are a critical component of understanding the organization's risk profile and should be incorporated into the audit plan. Thus, the CAE may incorporate risk information, including risk appetite levels from management, at her discretion.References: IIA's International Standards for the Professional Practice of Internal Auditing, Standard 2010 - Planning.


質問 # 320
An internal auditor is reviewing the accuracy of commission payments by recalculating 100% of the commissions and comparing them to the amount paid. According to IIA guidance, which of the following actions is most appropriate for identified variances?

  • A. Review the results and investigate the cause of all variances.
  • B. Report all variances to management and request an action plan to remediate them.
  • C. Document the results and report the overall percentage of variances.
  • D. Determine the significance of the variances and investigate causes as needed.

正解：D

解説：
Per Standard 2310 - Identifying Information, auditors must evaluate the significance of variances and determine whether further investigation is required. Not every small discrepancy requires full investigation or reporting; the auditor should apply professional judgment to assess materiality, risk, and root cause.
Option B is correct because it balances efficiency with sufficiency. Options A, C, and D either understate or overstate the auditor's responsibility.


質問 # 321
During an entity-level controls assessment, internal auditors deploy an internal control questionnaire to test the controls. Which of the following is a major drawback of this testing method?

  • A. Information obtained by this method can be repudiated.
  • B. It is an inefficient method of gathering evidence.
  • C. Information obtained by this method is difficult to quantify.
  • D. Limited information can be gathered with this method.

正解：A

解説：
An internal control questionnaire (ICQ) is a commonly used tool in the assessment of entity-level controls. It is a structured set of questions that auditors use to gather information about the controls in place within an organization. However, while this method can be efficient for gathering broad-based information, it has certain limitations, one of the most significant being that the information obtained can be repudiated.
Repudiation refers to the possibility that the information provided by respondents can be denied or questioned later. This is a key drawback because the responses in an ICQ are typically self-reported and may not be fully accurate or reliable. Respondents may either misunderstand the questions or provide answers that are overly optimistic, biased, or not fully truthful. This can compromise the reliability of the evidence gathered through this method.
IIA Reference:
According to IIA's International Professional Practices Framework (IPPF), particularly in the Implementation Guides that accompany the Standards, internal auditors are encouraged to use various techniques for gathering evidence to ensure the completeness, accuracy, and reliability of the information. The guide cautions that self-reported data, such as that obtained through questionnaires, should be corroborated with additional evidence.
IIA Standard 2310: Identifying Information states that internal auditors must identify sufficient, reliable, relevant, and useful information to achieve the engagement's objectives. The limitations of the ICQ, particularly the risk of repudiation, directly relate to the reliability of the information obtained.
Additionally, the IIA's Practice Guide on Evaluating Internal Controls suggests that while ICQs are useful in gaining an initial understanding of control environments, they should not be relied upon as the sole source of evidence. This emphasizes the need for corroborative evidence to address the risk of repudiation.
Given these considerations, the correct answer is A. Information obtained by this method can be repudiated because the self-reported nature of ICQs inherently carries the risk of repudiation, thus questioning the reliability of the control assessment finding


質問 # 322
According to HA guidance, which of the following is the Key planning step internal auditors should perform to establish appropriate engagement objectives prior to starting an audit engagement?

  • A. Assess process How and control documents used to meet regulatory requirements
  • B. Review meeting notes from discussions involving management of the area to be reviewed.
  • C. Evaluate management's risk assessment and the internal audit activity's risk assessment
  • D. Review the organizational structure, management roles and responsibilities and operating procedures

正解：B


質問 # 323
An engagement team is being assembled to audit of one of the organization's vendors Which of the following statements best applies to this scenario?

  • A. The engagement team should include internal auditors who have expertise in investigating vendor fraud
  • B. The engagement team may include an auditor who lacks knowledge of the industry in which the vendor operates
  • C. To preserve independence and objectivity, an auditor who worked for the vendor two years prior may not participate on the engagement team
  • D. The engagement team should be composed of certified accountants who are proficient In financial statement analysis and local accounting principles

正解：A


質問 # 324
......

IIA-CIA-Part2オンライン試験: https://www.goshiken.com/IIA/IIA-CIA-Part2-mondaishu.html

ちなみに、GoShiken IIA-CIA-Part2の一部をクラウドストレージからダウンロードできます：https://drive.google.com/open?id=1Npm1chloFXHGh9TFAv_Cbhrj1Yf5Lvll

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