IIA-CIA-Part2実際試験 & IIA-CIA-Part2試験参考書

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認定試験では、内部統制とリスク管理、ガバナンス、詐欺リスク、倫理、コンプライアンスなど、幅広いトピックをカバーしています。この試験は、内部監査の専門職に関する候補者の知識と、この知識を現実世界のシナリオに適用する能力をテストするように設計されています。

IIA-CIA-Part2認定試験は、内部監査の実践としても知られており、The Institute of Internal Auditors (IIA)が提供するグローバルに認知された認定試験です。この認定試験は、内部監査の分野での知識と専門知識を向上させたい内部監査担当者を対象に設計されています。試験は、リスク管理、ガバナンス、詐欺、倫理など、幅広いトピックをカバーしています。

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IIA-CIA-Part2試験参考書、IIA-CIA-Part2日本語版テキスト内容

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IIA Practice of Internal Auditing 認定 IIA-CIA-Part2 試験問題 (Q340-Q345):

質問 # 340
According to IIA guidance, which of the following steps should precede the development of audit engagement objectives?

A. Review of resources.
B. Identification of controls.
C. Risk assessment.
D. Scope establishment.

正解：C

解説：
According to IIA guidance, risk assessment is a critical step that precedes the development of audit engagement objectives. The risk assessment process helps internal auditors identify the key areas of risk within the organization, which then informs the setting of appropriate objectives for the audit engagement.
Detailed Explanation:
IIA Standard 2201 - Planning Considerations:
This standard requires internal auditors to consider risk when planning an engagement. The risk assessment process identifies the areas of highest risk, which allows the auditor to focus on the most critical issues during the engagement.
Role of Risk Assessment:
By assessing risks, the auditor can determine which processes or controls are most likely to affect the achievement of the organization's objectives. This understanding is essential for setting the audit engagement's objectives, ensuring that they are aligned with the areas of greatest concern.
IIA Practice Advisory 2210.A1-1:
The advisory suggests that auditors should use the results of the risk assessment to establish the scope, objectives, and priorities of the engagement. Without this risk assessment, the audit objectives may not fully address the most significant risks.
Why Not Other Options?
Option A (Identification of controls): This typically occurs after the objectives are set, as controls are evaluated based on the identified risks.
Option B (Scope establishment): The scope is determined after the objectives are set, which are based on the risk assessment.
Option D (Review of resources): This step is related to the allocation of resources after the objectives and scope are defined.

質問 # 341
During a fraud interview, it was discovered that unquestioned authority enabled a vice president to steal funds from the organization. Which of the following best describes this condition?

A. Pressure.
B. Scheme.
C. Opportunity.
D. Rationalization.

正解：C

解説：
In the context of the fraud triangle, the condition where a vice president's unquestioned authority enabled the theft of funds is best described as "opportunity." Opportunity refers to the circumstances that allow fraud to occur, including the ability to override controls or exploit a lack of oversight. This is one of the three elements of the fraud triangle, which also includes rationalization and pressure. Reference: IIA Practice Guide - Fraud and Internal Audit, COSO Fraud Risk Management Guide

質問 # 342
According to the Standards, which of the following would least likely be considered a red flag when evaluating the risk for fraud?

A. Health benefits are detected to be claimed for a deceased employee.
B. It is alleged that an employee is receiving vendor kickbacks.
C. Cash receipts appear to be lower than expected from an employee's cash drawer.
D. An employee did not approve an internal report detailing expenses for the month.

正解：D

質問 # 343
Which of the following evaluation criteria would be the most useful to help the chief audit executive determine whether an external service provider possesses the knowledge, skills, and other competencies needed to perform a review?

A. The relationship the service provider may have had with the organization or the activities being reviewed.
B. Compensation or other incentives that may be applicable to the service provider.
C. The financial interest the service provider may have in the organization.
D. The service provider's experience in the type of work being considered.

正解：D

解説：
When selecting an external service provider, the CAE must ensure that the provider possesses the necessary knowledge, skills, and competencies relevant to the specific type of work being reviewed. This is best demonstrated by the provider's experience in the relevant field (Option D). The other options, such as financial interest (Option A), prior relationships (Option B), and compensation (Option C), are considerations for assessing potential conflicts of interest or independence but are not primary criteria for evaluating technical competency.References:
* IIA Standard 1210: Proficiency.
* IIA Practice Guide on External Service Provider Arrangements.

質問 # 344
An internal auditor noticed that employees with responsibilities for cash collection had recently issued an unusually large number of credit memos, indicating that the original charges had been made to the wrong customer accounts. From a control standpoint, the auditor would be concerned with the possibility that:

A. Employees in this function are concealing a theft of cash collected from customers.
B. The organization is selling a large number of defective items.
C. Credit memos are not being submitted on a timely basis.
D. The credit department has not been properly screening customers and, as a result, a large portion of the accounts receivable may not be collectible.

正解：A

質問 # 345
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