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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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IIA IIA-CIA-Part2日本語 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Communicating Results and Monitoring | - Audit report preparation and communication - Issue tracking and follow-up procedures |
| Engagement Execution | - Audit evidence collection and evaluation - Sampling methods and data analysis - Control testing and documentation |
| Managing the Internal Audit Function | - Internal audit role in governance, risk, and control - Quality assurance and improvement program (QAIP) - Audit plan development and resource management |
| Engagement Planning | - Audit program design - Risk assessment for audit engagements - Engagement objectives and scope definition |
IIA Internal Audit Engagement (IIA-CIA-Part2日本語版) Sample Questions:
内部監査手順書に記載される可能性が最も高いのは次のうちどれですか?
- A. 各エンゲージメントに必要なリソースの説明。
- B. 経営陣が調査結果に異議を唱えた場合の適切な対応オプション。
- C. 検討対象エリアの戦略計画の概要。
- D. 経営陣からデータを収集する監査人の権限の範囲。
Correct Answer: D 🗳️
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最高監査責任者 (CAE) は、上級管理職の内部統制評価に関する詳細な内部報告書を受け取りました。次の CAE によるその後の行動のうち、経営者の主張に対して最大の保証を提供するのはどれですか?
- A. 記述および報告された制御プロセスおよびシステムが存在するかどうかを主張します。
- B. レポートの完全性と、特定された欠陥に対する経営陣の対応を評価します。
- C. レポートに記載されている内部統制の文化を上級管理職が適切にサポートおよび促進しているかどうかを評価します。
- D. 報告書に記載されている経営陣の運営スタイルと哲学が、内部統制の有効な機能を反映しているかどうかを判断します。
Correct Answer: B 🗳️
Explanation: Only visible for TestPassed members. You can sign-up / login (it's free).
次のうち、管理アクション プランに最低限含める必要があるのはどれですか?
- A. 内部監査人による行動計画の次回レビュー日
- B. アクションプランの所有者
- C. アクションプランの実施者
- D. アクションプランの詳細手順
Correct Answer: B 🗳️
Explanation: Only visible for TestPassed members. You can sign-up / login (it's free).
内部監査員が、ベンダーを審査するための組織のプロセスに重点を置いたレビューを実施しました。
内部監査員によるテストの結果、130社のベンダーのうち120社が組織の調達担当者と利益相反ポリシーに違反する取引関係にあることが判明しました。内部監査員はこれらの結果から、以下のどの結論を導き出せるでしょうか。
- A. 不適切な関係やえこひいきがあると、管理が有効に機能せず、重大な不正行為が発生します。
- B. 不適切な関係やえこひいきにより、ベンダーは目的を満たす適正な価格で商品やサービスを提供していません。
- C. 組織の利益相反ポリシーが明確でないか、組織全体に十分に伝達されていません。
- D. 組織は、ベンダーと従業員のビジネス関係の結果として、重大な詐欺や不正使用のリスクにさらされています。
Correct Answer: D 🗳️
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IT システム監査の後、経営陣は IT システムの 1 つに特定のコントロールを実装することに同意しました。しばらくして内部監査人がフォローアップしたところ、内部監査で指摘されたリスクに対処できるコントロールが組み込まれた別の IT システムに移行するという決定により、経営陣が合意した管理アクションを実装していなかったことがわかりました。未解決の監査推奨事項に対処するための最も適切なアクションは次のどれですか。
- A. 監査人は、経営陣に対して、新しい IT システムを選択するプロセスと他のシステムが評価されたかどうかに関する詳細を提供するよう要求し、問題の解決は提供される新しい情報に依存します。
- B. 経営陣は懸念事項を理解しており、新しいシステムについて最も詳しい知識を持っているため、監査人は、以前に特定された問題は新しい IT システムによって適切に対処されているという経営陣の説明を受け入れ、未解決の問題をクローズします。
- C. 監査人は、IT システムを置き換えても、合意された行動計画を実行するという以前の義務が免除されるわけではないことを経営陣にアドバイスし、問題を上級経営陣と取締役会にエスカレーションします。
- D. 監査人は、新しいシステムのシステム ドキュメントを検査して、新しいシステムでリスクが対処されていることを確認し、問題が解決されたことを上級管理職に報告します。
Correct Answer: D 🗳️
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