NO.1 At the conclusion of an audit of an organization's treasury department, a report was issued to
the treasurer, chief financial officer, president, and board. Because of the sensitivity of some findings,
a follow-up review was performed. The auditor should provide the report of follow-up findings to
I. Treasurer.
II. Chief financial officer.
III. President.
IV. Board.
A. I, II, III, and IV.
B. III and IV only
C. I and II only
D. I, II, and III only
Answer: A

IIA-CIA-Part2復習内容   IIA-CIA-Part2モード   

NO.2 Which of the following is the primary purpose of financial statement audit engagements?
A. To provide a review of routine financial reports, including analyses of selected accounts for
compliance with generally accepted accounting principles.
B. To evaluate organizational and departmental structures, including assessments of process flows
related to financial matters.
C. To assess the efficiency and effectiveness of the accounting department.
D. To provide an analysis of business process controls in the accounting department, including tests
of compliance with internal policies and procedures.
Answer: A

IIA-CIA-Part2勉強の資料   IIA-CIA-Part2返金   

NO.3 During an audit of a retail organization, an internal auditor found a scheme in which the
warehouse director and the purchasing agent diverted approximately $500,000 of goods to their own
warehouse, then sold the goods to third parties. The fraud was not found earlier since the warehouse
director updated the perpetual inventory records and then forwarded receiving reports to the
accounts payable department for processing. Which of the following procedures would have most
likely led to the discovery of the missing materials and the fraud?
A. Select a random sample of receiving reports and trace to the recording in the perpetual inventory
records. Note differences and investigate by type of product.
B. Select a random sample of sales invoices and trace to the perpetual inventory records to see if
inventory was on hand. Investigate any differences.
C. Select a random sample of purchase orders and trace to receiving reports and to the records in the
accounts payable department.
D. Take an annual physical inventory, reconciling amounts with the perpetual inventory records. Note
the pattern of differences and investigate.
Answer: D

NO.4 According to IIA guidance,when performing a compliance audit of data security standards for a
large e-commerce retailer, which of the following would represent the least likely area of risk
A. Physical security risks.
B. Change or configuration risks.
C. Operational risks.
D. Access risks.
Answer: A

IIA-CIA-Part2赤本   IIA-CIA-Part2日本語対策問題集   

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試験科目:Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
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試験科目:Certified Internal Auditor - Part 3, Business Analysis and Information Technology
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