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IIA IIA-CIA-Part2日本語 Valid Braindumps - Internal Audit Engagement (IIA-CIA-Part2日本語版)

IIA-CIA-Part2日本語
  • Exam Code: IIA-CIA-Part2-JPN
  • Exam Name: Internal Audit Engagement (IIA-CIA-Part2日本語版)
  • Updated: Oct 19, 2026
  • Q & A: 793 Questions and Answers
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IIA IIA-CIA-Part2日本語 Exam Syllabus Topics:

TopicDetails
Topic 1
  • Describe coordination of internal audit efforts with the external auditor, regulatory oversight bodies
  • Determine engagement objectives, evaluation criteria, and the scope of the engagement
Topic 2
  • Interpret administrative activities
  • Use computerized audit tools and techniques
  • Recognize that the chief audit executive communicates the annual audit plan to senior management
Topic 3
  • 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
Topic 4
  • Determine engagement procedures and prepare the engagement work program
  • Establishing a Risk-based Internal Audit Plan
Topic 5
  • Prepare workpapers and documentation of relevant information to support conclusions and engagement results
  • Determine the level of staff and resources needed for the engagement

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx

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IIA Internal Audit Engagement (IIA-CIA-Part2日本語版) Sample Questions:

Question #1

大規模な製造組織の最高リスク責任者 (CRO) は、生産性を向上させ、欠陥を減らす機会を特定するために、プロセス マネージャーとスタッフ向けのワークショップを促進することを決定しました。CRO がワークショップ方式を選択した理由として最も可能性が高いのは次のうちどれですか?

  • A. ワークショップの参加者は、目的に向けてアイデアを提供しながら学習する機会があります。
  • B. 必要な情報を収集するために費やす時間とコストを最小限に抑えます。
  • C. ワークショップは広範なファシリテーション スキルを必要としないため、非監査者にとって理想的です。
  • D. 回答は秘密にすることができるため、参加者は率直に懸念を表明することができます。
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #2

パートナーシップの清算に関して正しいのは次のうちどれですか?

  • A. すべてのパートナーが同意すれば、清算後も事業を継続できます。
  • B. パートナーシップの清算により、法人の法的存続と経済的存続の両方が終了します。
  • C. パートナーシップが清算されると、各パートナーは受け取った現金から債権者に支払います。
  • D. 資本不足が発生した場合、パートナーシップの清算が発生します。
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #3

内部監査活動が適切な専門的注意を払っていることを最もよく示すのは次のどれですか。

  • A. 内部監査員は、監査業務を完了するために必要なトレーニングを受けます。
  • B. 内部監査部門は、実施した業務について取締役会に直接報告します。
  • C. 契約の締結は、不正行為が存在する可能性があるという前提に基づいています。
  • D. 内部監査員はテクノロジーベースの監査やその他のデータ分析技術の利用を検討している
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #4

ある組織が、自然災害に備えて危機管理計画を策定している。
組織の危機管理計画において、最も重要な要素は次のうちどれでしょうか?

  • A. リスク管理のために経営陣が実施すべき活動のリスト。
  • B. 内部監査人によるリスク管理に関する推奨事項のリスト。
  • C. 昨年実施された災害復旧訓練の評価結果一覧。
  • D. 組織がバックアップメディアを適切に復元できることを示す検証テストの結果一覧。
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #5

IIA ガイダンスによれば、次の目的のうち、非保証業務のために策定される可能性が最も高いのはどれですか?

  • A. 内部監査活動により、機器のダウンタイムリスクが社内ポリシーに従って管理されていることを確認します。
  • B. 内部監査活動では、データセンターのセキュリティ対策が合意された条件に準拠しているかどうかを確認します。
  • C. 内部監査活動では、データ ウェアハウスをサード パーティが管理するクラウド サーバーに移行する場合に発生する可能性のあるリスクについて経営陣に通知します。
  • D. 内部監査活動では、保守戦略の変更が生産設備の可用性に与える影響を評価します。
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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