최신 IIA-CIA-Part2 무료덤프 - IIA Practice of Internal Auditing

문제1

Which of the following factors would the auditor in charge be least likely to consider when assigning tasks to audit team members for an engagement?

A. Whether outside resources will be needed, and their availability.

B. The availability of the auditors in relation to the availability of key client staff.

C. Whether the budgeted hours are sufficient to complete the audit within the current scope.

D. The amount of experience the auditors have conducting audits in the specific area of the organization.

정답: C

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문제2

According to HA guidance, which of the following statements regarding audit workpapers is true?

A. Both draft and final versions of workpapers should be saved at the end of the engagement

B. The internal auditor's workpapers are the primary reference for reported control deficiencies.

C. Audit reports should include the workpapers as a reference for the audit conclusions.

D. Ad-hoc communications with management of the area under review should be excluded from the workpapers.

정답: B

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문제3

Which of the following factors should be considered when determining the staff requirements for an audit engagement?
* The internal audit activity's time constraints.
* The nature and complexity of the area to be audited.
* The period of time since the area was last audited.
* The auditors' preference to audit the area.
* The results of a preliminary risk assessment of the activity under review.

A. 1, 2, 3, 4, and 5.

B. 1, 2, and 5 only.

C. 2, 3, and 5 only.

D. 1 and 4 only.

정답: B

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문제4

An internal auditor reviewed bank reconciliations prepared by management of the area under review. The auditor noted that the bank statements attached did not have the bank heading, logo, or address. Which of the following statements is true regarding this situation?

A. The evidence may not be sufficient.

B. The evidence may not be reliable.

C. The evidence is not relevant.

D. The information missing is not relevant to the audit.

정답: B

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문제5

Which of the following actives is an internal auditor most likely to perform when establishing the objectives of an assurance engagement?

A. Discuss the internal audit risk assessment including applicable risks and objectives with internal audit management

B. Identify when controls will be tested and the sampling method to be used based on control risk

C. Perform a walk-through of the process under review to determine whether control wore operating, effectively

D. Meet with operational management to team about any areas of concern and to agree on the engagement objectives

정답: D

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문제6

Which of the following statements is true regarding a drawback of using internal control questionnaires (ICQs)?

A. It is generally difficult for internal auditors lo compile appropriate ICQs for business activities that are governed by standardized operating procedures

B. It is generally difficult for internal auditors to process completed questionnaires, because ICQs frequently elicit detailed comments and long answers from management

C. When internal auditors need to cover many control procedures using ICQs is generally less efficient than conducting observations and inspections

D. ICQs are inadequate to provide effective assurance on how organizational processes are executed in practice.

정답: C

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문제7

Some lime after the final audit report was issued, the engagement supervisor teamed that several internal control deficiencies were not remedied, despite management's previous agreement to remedy them According to IIA guidance, which of the following is the most appropriate response'5

A. The engagement supervisor should rely on his negotiation skills and issue an ultimatum to management to remedy the control deficiencies

B. The engagement supervisor must notify the chief audit executive (CAE) that the deficiencies have not been rectified

C. Ensure that these deficiencies are captured in the documentation as high-priority areas to be reviewed during the next audit.

D. The engagement supervisor should rely on professional judgment as to whether the CAE should be informed, or the management action plan should be adjusted

정답: B

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문제8

According to IIA guidance, which of the following activities are typically primary objectives of engagement supervision?

A. Enable training and development of staff, identify engagement objectives, and assign responsibilities to individual auditors.

B. Identify engagement objectives, assign responsibilities to individual auditors, and approve the engagement program.

C. Approve the engagement program, enable training and development of staff, and identify engagement objectives.

D. Assign responsibilities to individual auditors, approve the engagement program, and enable training and development of staff.

정답: B

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문제9

An internal auditor is assessing the organization's risk management framework. Which of the following formulas should he use to calculate the residual risk?

A)

B)

C)

D)

A. Option D

B. Option C

C. Option B

D. Option A

정답: B

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문제10

Which of the following is most likely the subject of a periodic report from the chief audit executive to the board?

A. Oversight of the coordination between the internal audit activity and independent outside auditors.

B. A complete, accurate, and comprehensive account of engagement observations and recommendations.

C. The internal audit activity's purpose, authority, responsibility, and performance relative to plan.

D. Management's assertions regarding the system of internal controls.

정답: C

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문제11

What information would be most useful to an internal auditor who is attempting to identify specific processes to include in the scope of an assurance engagement?

A. Management's presentation to the board regarding recent area achievements.

B. Recent organizationwide recognition awards given to employees within the area.

C. The timing of the most recent audit of the area.

D. Recent area performance indicators against productivity metrics.

정답: D

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문제12

Which of the following is an effective approach for internal auditors to take to improve collaboration with audit clients during an engagement?
1. Obtain control concerns from the client before the audit begins so the internal auditor can tailor the scope accordingly.
2. Discuss the engagement plan with the client so the client can understand the reasoning behind the approach.
3. Review test criteria and procedures where the client expresses concerns about the type of tests to be conducted.
4. Provide all observations at the end of the audit to ensure the client is in agreement with the facts before publishing the report.

A. 1 and 4 only

B. 1 and 2 only

C. 3 and 4 only

D. 2 and 3 only

정답: D

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최신 IIA-CIA-Part2 무료덤프 - IIA Practice of Internal Auditing

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