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効率的なIIA-CIA-Part2資格講座 &合格スムーズIIA-CIA-Part2日本語版テキスト内容 |実際的なIIA-CIA-Part2合格率書籍

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IIA-CIA-Part2模擬試験を購入すると、当社のウェブサイトはプロの技術を使用してすべてのユーザーのプライバシーを暗号化し、ハッカーの盗用を防ぎます。私たちは、ビジネスがお客様のために十分に考慮された場合にのみ継続できると考えているため、当社の評判を損なうような行為は一切行いません。 IIA-CIA-Part2試験問題に完全な信頼を寄せていただければ幸いです。失望することはありません。

IIA IIA-CIA-Part2 認定試験の出題範囲：

トピック
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

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 3

Determine engagement procedures and prepare the engagement work program
Establishing a Risk-based Internal Audit Plan

トピック 4

Identify significant risk exposures and control and governance issues
Interpret the types of consulting engagements

トピック 5

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 6

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

トピック 7

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 8

Identify sources of potential engagements
Describe policies and procedures for the planning, organizing, directing

>> IIA-CIA-Part2資格講座 <<

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長年の訂正と修正を受けて、IIA-CIA-Part2試験問題はすでに完璧になっています。彼らは、エラーのない有望な練習資料です。当社はまた、顧客第一です。そのため、まずあなたの興味のある事実を考慮します。お客様のニーズに基づいたすべての先入観とこれらすべてが、満足のいく快適な購入サービスを提供するための当社の信念を説明しています。 IIA-CIA-Part2をシミュレートする実践がすべての責任を負い、予測可能な結果をもたらす可能性があり、私たちを確実に信じることを後悔することはありません。

IIA Practice of Internal Auditing 認定 IIA-CIA-Part2 試験問題 (Q390-Q395):

質問 # 390
In a payroll audit, a staff auditor suspects that signatures on some of the documents being sampled for examination are not authentic. What action should the auditor take before proceeding with the examination?

A. Suggest to the payroll manager that the suspicious documents should be sent to the organization's security department for forensic review.
B. Keep the suspicious documents in the workpaper file until the end of the engagement, and then discuss the suspicions with the payroll manager.
C. Review the suspicious documents with the chief audit executive and seek advice concerning further examination.
D. Discuss the suspicious documents with payroll staff to seek their views on the authenticity of the signatures.

正解：C

質問 # 391
Which of the following attribute sampling methods would be most appropriate to use to measure the total misstatement posted to an accounts payable ledger?

A. Discovery sampling
B. Classical variable sampling
C. Stop-or-go sampling
D. Probability to proportional size sampling

正解：B

質問 # 392
An internal audit activity is participating in the due diligence work for an acquisition that a company is considering. One engagement objective is to determine if the acquisition's accounts payable contain all outstanding liabilities. Which of the following audit procedures would not be relevant for this objective?

A. Select a sample of accounts payable from the accounts payable list and verify the supporting receiving reports, purchase orders, and invoices.
B. Examine supporting documentation of subsequent (after-period) cash disbursements and verify period of liability.
C. Trace receiving reports issued before the period end to the related vendor invoices and accounts payable list.
D. Send confirmations, including zero-balance accounts, to vendors with whom the company normally does business.

正解：A

解説：
Section: Volume A

質問 # 393
While reviewing warehouse inventory records, an internal auditor noticed that the warehouse has a surprisingly high number of products in storage. Over the past three years, the auditor had visited this particular warehouse numerous times for previous engagements and remembered that the warehouse was rather small. The auditor then decided to compare the square footage of the warehouse to the recorded number of products in storage. The auditor's action is an example of which of the following?

A. Performing a reasonableness test.
B. Operating with impaired objectivity.
C. Conducting a fraud investigation.
D. Conducting trend analysis.

正解：A

解説：
A reasonableness test involves comparing data against logical expectations or constraints to identify anomalies. In this case, the comparison of warehouse size to inventory levels represents a reasonableness test.
Conducting a fraud investigation (Option B) would require stronger evidence of wrongdoing. Trend analysis (Option C) examines patterns over time, which is not the auditor's approach here. Option D is irrelevant, as the auditor's actions do not impair objectivity.

質問 # 394
An organization has adopted an enterprise-wide risk management process and has appointed a chief risk officer (CRO) to manage the process. The board has requested that the audit committee have oversight over the risk management function. Which of the following statements is not true regarding this situation?

A. The audit committee, on behalf of the board, has overall responsibility for the risk management process in the organization.
B. The audit committee should get assurance on the adequacy and effectiveness of the risk management process from the CRO.
C. The chief audit executive has the mandate to conduct risk assessments and give assurance to the audit committee.
D. Senior management is accountable to the board for monitoring the system of internal controls.

正解：B

質問 # 395
......

IIAのIIA-CIA-Part2認定試験は現在で本当に人気がある試験ですね。まだこの試験の認定資格を取っていないあなたも試験を受ける予定があるのでしょうか。確かに、これは困難な試験です。しかし、難しいといっても、高い点数を取って楽に試験に合格できないというわけではないです。では、まだ試験に合格するショートカットがわからないあなたは、受験のテクニックを知りたいですか。今教えてあげますよ。JpexamのIIA-CIA-Part2問題集を利用することです。

IIA-CIA-Part2日本語版テキスト内容: https://www.jpexam.com/IIA-CIA-Part2_exam.html

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Bill Shaw Bill Shaw

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