IIA-CIA-Part2 試験問題を無料オンラインアクセス

Which of the followings statements describes a best practice regarding assurance engagement communication activities?

• A.During the " communicate " phase of an assurance engagement, it is best to define the methods and timing of engagement communications.
• B.A detailed escalation process should be developed during the planning stage of an assurance engagement.
• C.All assurance engagement observations should be included in the main section of the engagement communication.
• D.All assurance engagement observations should be communicated to the audit committee.

If the skills and competencies are not present within the internal audit activity to complete an ad-hoc assurance engagement, which of the following is an acceptable resolution?

• A.Change the scope of the testing to ensure that only available staff proficiencies are used
• B.Politely decline the engagement due to a lack of qualified staff available at the time.
• C.Complete the engagement as requested, with the best of the current staff's abilities.
• D.Consider using employees from other departments in the organization on the audit team.

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

• A.ICQs are inadequate to provide effective assurance on how organizational processes are executed in practice.
• B.It is generally difficult for internal auditors lo compile appropriate ICQs for business activities that are governed by standardized operating procedures
• C.It is generally difficult for internal auditors to process completed questionnaires, because ICQs frequently elicit detailed comments and long answers from management
• D.When internal auditors need to cover many control procedures using ICQs is generally less efficient than conducting observations and inspections

Internal audit staff lacks the expertise to perform a fraud investigation engagement stemming from a whistleblowing incident. Which of the following is the most appropriate option for the chief audit executive?

• A.Assign an experienced auditor to the engagement for a development opportunity.
• B.Appoint an independent fraud investigation specialist to work with the selected internal auditors.
• C.Organize in-house fraud investigation training sessions for selected internal auditors.
• D.Hire a new internal auditor who possesses fraud investigation experience.

What is the primary purpose of issuing a preliminary communication to management of the area under review?

• A.To improve the internal audit key performance indicators
• B.To build good relations with management
• C.To formally report medium- and high-risk observations in writing
• D.To help management develop more responsive and timely action plans