IIA-CIA-Part2 시험 - IIA실제시험문제와 답 - 508문항

Question No : 1

Ensure engagement objectives are reviewed for satisfactory achievement and are documented properly.

A.1, 2, and 3
B.1, 2, and 4
C.1, 3, and 4
D.2, 3, and 4

정답:

Question No : 2

While conducting a review of the logistics department the internal audit team identified a crucial control weakness. The chief audit executive (CAE) decided to prepare an audit memorandum for management of the logistics department followed by an informal meeting.
What is the most likely reason the CAE decided to prepare the audit memorandum?

A.To report up-to-date audit progress to management
B.To ensure that the internal audit team and the CAE are aligned with regard to the identified weakness
C.To allow management to address the identified weakness timely
D.To obtain management's agreement with regard to the identified weakness

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Question No : 3

The chief audit executive (CAE) determined that the internal audit activity lacks the resources needed to complete the internal audit plan.
Which of the following would be the most appropriate action tor the CAE to take?

A.Use guest auditors from within the organization, and leverage their experience by assigning them to lead engagements m areas where they previously worked
B.Outsource some of the audits to the organization s external auditor who is already familiar with the organization
C.Invite non auditors to join the internal audit activity for a two-year rotational position, and assign them to join audit teams that are reviewing areas where they have no previous management responsibility
D.Recruit recent college graduates and employ them as audit interns with an aim to offer permanent employment

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Question No : 4

After finalizing an assurance engagement concerning safety operations in the oil mining process, the audit team concluded that no key controls were compromised. However, some opportunities for improvement were noted.
Which of the following would be the most appropriate way for the chief audit executive (CAE) to report these results?

A.The CAE should send the final report to operational and senior management and the audit committee.
B.The CAE should send the final report to operational management only, as there is no need to communicate this information to higher levels.
C.The CAE should notify operational and senior management that the audit engagement was completed with no significant findings to report.
D.The CAE should send the final report to operational management and notify senior management and the audit committee that no significant findings were identified.

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Question No : 5

A chief audit executive (CAE) is determining which engagements to include on the annual audit plan. She would like to consider the organization's attitude toward risk and the degree of difficulty in achieving objectives.
Which of the following resources should the CAE consult?

A.The corporate risk register.
B.The strategic plan.
C.Internal and external audit reports.
D.The board's meeting records.

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Question No : 6

Which of the following attribute sampling methods would be most appropriate to use to measure the total misstatement posted to an accounts payable ledger?

A.Stop-or-go sampling
B.Probability to proportional size sampling
C.Classical variable sampling
D.Discovery sampling

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Question No : 7

Which of the following is one of the five attributes that internal auditors include when documenting a deficiency?

A.The criteria used to make the evaluation
B.The methodology used to analyze data
C.The proposed follow-up engagement work to be performed
D.The scope of work performed during the engagement

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Question No : 8

Acceding to MA guidance, when of the Mowing strategies would like provide the most assurance to the chief audit executive (CAE) that the internal audit activity's recommendations are being acted upon?

A.The CAF obtains a formal response from senior management regarding the corrective actions they plan to take w address the recommendations.
B.The CAE develops a tracking system to monitor the stains of engagement recommendations reported to management for action
C.The CAE communicates with impacted department managers to determine whether corrective actions have addressed engagement recommendations
D.The CAE works with the engagement supervisor to monitor the recommendations issued to management for corrective action

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Question No : 9

Which of the following is the most important determinant of the objectives and scope of assurance engagements?

A.The organizational chart, business objectives and policies and procedures of the area to be reviewed.
B.The most recent risk assessment conducted by management of the area to be reviewed.
C.The requests of operational and senior management throughout the organization.
D.The preliminary risk assessment performed by internal auditors planning the engagement

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Question No : 10

During an assurance engagement, an internal auditor noted that the time staff spent accessing customer information in large Excel spreadsheets could be reduced significantly through the use of macros. The auditor would like to train staff on how to use the macros.
Which of the following is the most appropriate course of action for the internal auditor to take?

A.The auditor must not perform the training, because any task to improve the business process could impact audit independence.
B.The auditor must create a new, separate consulting engagement with the business process owner prior to performing the improvement task.
C.The auditor should get permission to extend the current engagement, and with the process owner's approval, perform the improvement task.
D.The auditor may proceed with the improvement task without obtaining formal approval, because the task is voluntary and not time-intensive.

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Question No : 11

During a review of the treasury function an internal auditor identified a risk that all bank accounts may net to include in the daily reconciliation process.
Which of the following responses would be most effective to mitigate this risk?

A.The treasury supervisor establishes a threshold for amounts on bank statements to be reconciled against data in the system
B.The treasury analyst performs a daily reconciliation of al bank statements obtained via email against data in the system
C.The treasury analyst reviews a daily report automatically generated by the treasury system, which shows bank statements that have not been uploaded into the accounting system.
D.The treasury supervisor seeks an annual confirmation from the bank regarding the bank statements processed within a year

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Question No : 12

An internal auditor is conducting a financial audit.
Which of the following audit procedures is most appropriate when existing internal controls are weak?

A.Analytical procedures.
B.Detail testing.
C.Test of design.
D.Test of control.

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Question No : 13

Which of the following situations would justify the removal of a finding from the final audit report?

A.Management disagrees with the report findings and conclusions in their responses.
B.Management has already satisfactorily completed the recommended corrective action.
C.Management has provided additional information that contradicts the findings.
D.Management believes that the finding is insignificant and unfairly included in the report.

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Question No : 14

An organization s inventory is stored m multiple warehouses. During an inventory audit which of the following activities would most benefit from the use of computerized audit tools?

A.Verifying the existence of inventory items in each warehouse
B.Assigning the tolerable deviation rate to determine the sample size
C.Valuating the obsolete Inventory from all the warehouse locations
D.Confirming that the purchased items are recorded In the correct period

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Question No : 15

The cost of modifying the sales system to include a preventive control is less than
S100.000

A.1 only
B.3 only
C.1 and 3 only
D.1, 2, and3

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IIA IIA-CIA-Part2 시험