IIA IIA-CIA-Part2 認定試験の出題範囲:

トピック 1
  • Evaluate the relevance, sufficiency, and reliability of potential sources of evidence
  • Develop checklists and risk-and-control questionnaires as part of a preliminary survey of the engagement area
トピック 2
  • Prepare workpapers and documentation of relevant information to support conclusions and engagement results
  • Determine the level of staff and resources needed for the engagement
トピック 3
  • Determine engagement procedures and prepare the engagement work program
  • Establishing a Risk-based Internal Audit Plan
トピック 4
  • Identify a risk management framework to assess risks and prioritize audit engagements based on the results of a risk assessment
  • Communicating and Reporting to Senior Management and the Board
トピック 5
  • Identify sources of potential engagements
  • Describe policies and procedures for the planning, organizing, directing
トピック 6
  • Interpret administrative activities
  • Use computerized audit tools and techniques
  • Recognize that the chief audit executive communicates the annual audit plan to senior management
トピック 7
  • Describe coordination of internal audit efforts with the external auditor, regulatory oversight bodies
  • Determine engagement objectives, evaluation criteria, and the scope of the engagement
トピック 8
  • Complete a detailed risk assessment of each audit area, including evaluating and prioritizing risk and control factors
  • Plan the engagement to assure identification of key risks and controls Proficient

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IIA Practice of Internal Auditing 認定 IIA-CIA-Part2 試験問題 (Q265-Q270):

質問 # 265
Due to the expanded role of internal audit in the organization, the chief audit executive (CAE) of a construction company decides to employ the services of an outsourced audit service provider to augment the internal audit staff. What does the CAE need to consider in determining whether the outsourced audit service provider possesses the necessary knowledge, skills and other competencies to perform an audit engagement?

  • A. The financial interest that the external service provider may have in the organization.
  • B. The extent of other ongoing services the external service provider may be performing for the organization.
  • C. Specific matters expected to be covered in the engagement communications.
  • D. The reputation of the external service provider.


質問 # 266
A chief audit executive (CAE) has decided to add an engagement to the current audit plan which will exceed available audit resources. Which of the following is the best course of action for the CAE to take?

  • A. Present the plan change to senior management and request additional resources before going to the board of directors.
  • B. Seek approval from senior management and the board of directors for the plan change and advise them of the issue of limited resources.
  • C. Immediately seek additional resources from senior management and the board of directors to meet the needs of the organization.
  • D. Add this change to the plan and request senior management to indicate which other engagement should be deleted to keep the overall plan within resource constraints.


質問 # 267
When performing a compliance audit of the organization's outsourced services, which of the following is considered the primary engagement objective?

  • A. Assessing the provider's adherence to contract and regulatory requirements.
  • B. Verifying that the organization does not have the appropriate knowledge and resources in-house.
  • C. Evaluating the efficiency, effectiveness, economy, and sufficiency of the services provided.
  • D. Ensuring the provider has adequate internal controls in order to protect the quality of their service.


質問 # 268
If management expects 100 percent compliance with a procedure, which of the following sampling approaches would be most appropriate?

  • A. Targeted sampling.
  • B. Attributes sampling.
  • C. Discovery sampling.
  • D. Variables sampling.


Section: Volume A

質問 # 269
Which of the following is a responsibility of the internal auditor once a fraud investigation has been concluded?

  • A. Implement controls to prevent future occurrences.
  • B. Ascertain the extent to which fraud has been perpetrated.
  • C. Determine if controls need to be implemented or strengthened to reduce future vulnerability.
  • D. Notify the appropriate regulatory authorities regarding the outcome of the investigation.


Section: Volume B

質問 # 270

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