IIA-CIA-Part2 試験問題を無料オンラインアクセス

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

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

Which of the following statements is true regarding the final assurance engagement report issued to management?

• A.The audit report must present the information in the following order (1) audit scope, (2) engagement objectives, and (3) engagement results
• B.Communications must be relevant logical, and free from errors before they are disseminated.
• C.Audit findings may be communicated to management prior to issuance of the final approved audit report.
• D.Ratings are only used to assess the condition of an observation made by an internal auditor.

The portfolio management officer asks the internal audit function to perform an advisory review of the organization ' s agile change management processes. Which of the following describes how the scope is established for this type of review?

• A.The engagement supervisor previously performed a waterfall change management review and knows that the framework and policies in place need updating and proposes this as an area of focus.
• B.The engagement supervisor completes a series of walkthroughs with the portfolio management officer and thinks added assurance in management of the oversight function would add value.
• C.The portfolio management officer would like the internal audit function to manage the engagement with an external agile expert to provide agile best practices knowledge.
• D.The portfolio management officer knows there is a gap in knowledge and experience in this area and would like the review to focus on industry best practices.

When me internal audit activity does not have sufficient time to complete its usual root cause analysis which c4 the following is most appropriate?

• A.Internal auditors should finish the engagement without conducting the root cause analysis and draft the audit report, though the report would not be considered complete until the analysis is concluded
• B.The chief audit executive may recommend that management conduct further work to identify the root cause and address the issue
• C.Internal auditors should Instead perform a Pareto rule analysis
• D.internal auditors must adjust their future engagement schedule to ensure that the root cause analysis is always performed before the engagement is concluded

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.Invite nonauditors 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
• B.Use guest auditors from within the organization, and leverage their experience by assigning them to lead engagements m areas where they previously worked
• C.Recruit recent college graduates and employ them as audit interns with an aim to offer permanent employment
• D.Outsource some of the audits to the organization s external auditor who is already familiar with the organization