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質問 # 221
Which of the following situations presents the lowest risk of impairing an internal audit activity's independence?
- A. Senior management provides feedback on the scope of the internal audit plan.
- B. Senior management limits the internal audit activity's access to the board
- C. Senior management has control over the internal audit activity's budget
- D. Senior management has the authority to terminate the chief audit executive
正解：A
解説：
The situation that presents the lowest risk of impairing an internal audit activity's independence is when senior management provides feedback on the scope of the internal audit plan. This allows for collaborative planning while still maintaining the internal audit's independence in performing its duties, as the final audit scope decisions remain with the internal audit activity.References: IIA standards on independence, which discuss the need for internal audit to maintain control over audit scopes while considering input from senior management to ensure relevant and effective audit coverage.
質問 # 222
According to the International Professional Practices Framework, internal auditors should possess which of the following competencies?
I. Proficiency in applying internal auditing standards, procedures, and techniques.
II. Proficiency in accounting principles and techniques.
III. An understanding of management principles.
IV. An understanding of the fundamentals of economics, commercial law, taxation, finance, and quantitative methods.
- A. II only
- B. I and III only
- C. I only
- D. I, III, and IV only
正解：D
解説：
Section: Volume A
質問 # 223
The results of an internal control questionnaire revealed that all investment activity exceeding $10,
000 must be approved by the assistant treasurer. A sample of these transactions with a five-percent acceptable error rate found that 98 of the 100 items tested included the assistant treasurer's approval. Based on this data, the auditor should:
- A. Contact the corporate finance department to verify all of the investments held.
- B. Decide not to perform further testing of investment authorizations.
- C. Perform an analytical review of investment transactions in comparison with prior years to identify significant fluctuations.
- D. Confirm all investment activity with the firm's broker since errors in approval had occurred.
正解：B
質問 # 224
During an audit of a major contract, an internal auditor finds that actual hours and dollars billed are consistently at or near budgeted amounts. This condition is a red flag for which of the following procurement fraud schemes?
- A. Fictitious vendor.
- B. Bid rotation.
- C. Defective pricing.
- D. Cost mischarging.
正解：D
質問 # 225
During the planning stage of an assurance engagement, a payroll clerk informed the internal auditor that he is often asked to add new employees to the payroll without any formal new-hire documentation from human resources. The auditor is concerned that this increases the risk for fraud. To complete engagement planning, which of the following is the most appropriate next step for the auditor to take?
- A. Advise the chief audit executive of the clerk's assertion, despite the lack of supporting evidence.
- B. Ask the clerk to provide a list of any suspicious new employee names on the payroll.
- C. Increase the sample size to be tested, ensuring a thorough review of the payroll records.
- D. Investigate the matter further to understand precisely how many payroll records were affected.
正解：A
解説：
When a payroll clerk informs the auditor of potential issues like adding new employees to the payroll without proper documentation, it is essential to escalate this concern appropriately. The internal auditor should inform the chief audit executive (CAE) of the assertion, as it raises a significant red flag regarding potential fraud or control weaknesses. This step ensures that the CAE is aware of the situation and can decide on the necessary follow-up actions, such as further investigation or adjusting the audit scope to address the risk.
References:
* IIA Standard 1220: Due Professional Care
* IIA Standard 2120: Risk Management
質問 # 226
Which of the following is most likely to enhance an internal auditor's objectivity?
- A. An auditor is appropriately able to communicate results.
- B. An auditor avoids conflicts of interest.
- C. An auditor is unrestricted in determination of scope.
- D. An auditor performs his work free from interference.
正解：B
質問 # 227
An internal auditor is reviewing employee travel expenses from the previous six months for fraud. Which of the following tests would best detect instances where personal travel has been claimed?
- A. Verifying whether claims are properly supported by invoices or other documents.
- B. Confirming that all claims are within the limits of the organization's travel policy.
- C. Reconciling claims against business the requests that were approved by supervisors
- D. Verifying whether claims have been properly authorized for payment
正解：C
解説：
The most effective way to detect fraudulent claims for personal travel as business expenses is by reconciling claims against the business requests approved by supervisors. This method helps to verify that each claim corresponds directly to an approved and legitimate business activity, which is a critical checkpoint in detecting fraud in travel expenses.References: Institute of Internal Auditors (IIA) Standards and Guidelines.
質問 # 228
A major difference between enterprise risk management and traditional risk management lies in the narrow focus of traditional risk management on:
I. Property and liability risks.
II. Risks with insurance solutions.
III. Risks impacting organizational objectives.
- A. I, II, and III.
- B. I and III only
- C. II and III only
- D. I and II only
正解：D
質問 # 229
Which of the following factors should be considered when determining the appropriate combination of manual techniques and computer-assisted audit techniques (CAATs) to be used during an audit?
Acceptance of CAATs findings by entity management.
Computer knowledge and expertise of the auditor.
Time constraints.
Level of audit risk.
- A. 2 and 3 only
- B. 1 and 4
- C. 1,2,and 3
- D. 2,3,and 4
正解：D
質問 # 230
How should management obtain assurance that employees are complying with the organization's security policy?
- A. Rely on exception reports to identify errors.
- B. Regularly conduct independent reviews of employees' security practices.
- C. Routinely survey staff so that information related to security practices can be submitted anonymously.
- D. Enforce a policy that requires all employees to sign a statement that they will adhere to the organization's security policies.
正解：B
質問 # 231
According to The IIA's Code of Ethics, which of the following actions violates the principle of confidentiality?
- A. Agreeing to reword an observation to avoid the client complaining directly to the auditor's supervisor.
- B. Providing a friend with the marketing strategic plan, which she will use to prepare her university thesis.
- C. Accepting a consulting request in the IT department without possessing the requisite experience.
- D. Providing personal tax preparation services for a fee for several employees during the lunch hour.
正解：B
質問 # 232
A chief audit executive (CAE) is obtaining information required by a regulatory oversight body and discovers a situation that requires management to take immediate corrective action. What is the best course of action for the CAE to take?
- A. Check with legal counsel to determine whether the situation can be reported to management before all information has been submitted to the oversight body.
- B. Wait until all of the information has been gathered and reported to the oversight body before reporting the situation to management.
- C. Report the situation to management immediately.
- D. Schedule an engagement to explore the situation in depth, before reporting to either management or the oversight body.
正解：C
解説：
Section: Volume B
質問 # 233
An electrician visits a client to assess the scope of work. After the visit, the sales office compiles and sends the client a proposal based on the electrician's estimation and approved price list. The internal auditor notices that in the last six months, the number of cancelled proposals has increased substantially. Which of the following is a fraud risk scenario that the auditor should consider in this situation?
- A. Some electricians may be offering clients opportunities for reduced fees if they pay with cash.
- B. An unauthorized person may be modifying client data and cancelling the proposals.
- C. Sales representatives may be manipulating the proposals to include additional costs.
- D. There is a new competitor in the area who offers better prices.
正解：A
解説：
The scenario describes a substantial increase in cancelled proposals, which could indicate fraudulent activity.
One potential fraud risk scenario is that some electricians might be offering clients reduced fees if they pay with cash, leading to off-the-record transactions. This can result in the cancellation of official proposals and lost revenue for the company, as these transactions might not be recorded in the company's financial systems.
This type of fraud involves bypassing the formal processes and price lists, which impacts the integrity of the procurement and sales processes.
References:
* IIA Practice Guide: Fraud and Internal Audit
* COSO Fraud Risk Management Guide
質問 # 234
Which of the following should the internal audit activity establish to ensure auditors develop the appropriate skills for conducting audits?
- A. A quality assurance and improvement program to address audit risk areas
- B. An audit charter that includes the internal audit activity mission and vision
- C. A policy encouraging audit staff to earn certifications
- D. An internal audit plan that links engagements to strategic objectives
正解：C
解説：
To ensure that auditors develop the appropriate skills for conducting audits, the internal audit activity should encourage continuous professional development and may institute policies promoting certification attainment.
This approach directly supports the development of a proficient audit team equipped with the necessary skills and knowledge to conduct effective audits. Policies that encourage earning certifications such as Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), etc., directly contribute to this objective by setting professional development as a priority within the audit function.References: The IIA's Guidelines on Continuing Professional Development and Standards for the Professional Practice of Internal Auditing
質問 # 235
At what point in time can an organization conclude that the established organizational governance framework was correctly implemented?
- A. When the organization's goals and objectives are met.
- B. When the internal auditor evaluation shows its soundness.
- C. When the internal auditor conducts observations and fieldwork.
- D. When management completes the risk assessment.
正解：B
質問 # 236
Which the following activities should be performed by the internal audit activity to facilitate an effective relationship with the audit committee?
1. Periodically report about the accounting standards followed by the organization.
2. Provide assurance to the audit committee that its charter, activities, and processes are appropriate.
3. Ensure that the role and activities of the internal audit activity are clearly understood and responsive to the needs of the audit committee.
4. Maintain open and effective communications with the audit committee.
- A. 1, 3, and 4 only
- B. 3 and 4 only
- C. 2, 3, and 4 only
- D. 1 and 2 only
正解：C
質問 # 237
Which of the following best illustrates the application of due professional care during an audit of the procurement department?
- A. The internal auditor discovered an instance where management did not follow the standard bidding processes. The auditor assessed the validity of management's reasons for deviating from standard practice and the supporting documentation, and determined that the deviation was acceptable.
- B. The internal auditor selected a sample of purchase orders with amounts greater than S5.000, the threshold at which the organization requires a bidding process. The auditor obtained documentation of the bidding process for each purchase order in the sample.
- C. The internal auditor began checking purchase requisitions for proper authorizations. He stopped when he discovered an instance of noncompliance. and he concluded the controls were ineffective.
- D. The internal auditor analyzed bidding documents provided by management. Management indicated that the documents were purchase orders issued to a sole-source vendor Based on the analysis and management's declaration, the internal auditor determined that the procurement process was effective.
正解：B
解説：
Demonstrating due professional care involves thorough testing and evaluation of evidence. The internal auditor exhibited due professional care by selecting a sample of purchase orders above a specific threshold and obtaining documentation for each to verify compliance with the required bidding process. This methodical approach ensures that audit findings are based on sufficient, appropriate evidence and that conclusions about the effectiveness of controls are well-supported.References: International Standards for the Professional Practice of Internal Auditing, particularly those related to due professional care and evidence evaluation.
質問 # 238
During an audit engagement in an insurance company, an internal auditor discovered that senior management had purposely misclassified $200, 000 in assets on financial statements submitted to regulatory authorities in order to avoid significant statutory penalties. To remain in compliance with the IIA Code of Ethics, what would be the most appropriate action for the auditor to take?
- A. Discuss the matter with audit management and ensure that the audit committee is informed.
- B. Report the matter to regulatory authorities since senior management is implicated.
- C. Send an informative memo to the external auditors.
- D. Note the situation in the workpapers and inform the chief executive officer.
正解：A
解説：
Section: Volume C
質問 # 239
Risk assessments are valuable to the internal audit activity's planning process because they assist in:
- A. Identifying the audit universe or auditable activities that need to be reviewed.
- B. Educating management on the importance of keeping the internal audit activity informed of organizational changes.
- C. Eliminating all areas with low risk from the audit plan.
- D. Identifying risks that management and the internal auditors have overlooked.
正解：A
質問 # 240
Which of the following is the most common method of fraud detection?
- A. Analytical reviews of high-risk areas.
- B. Unannounced audits or reviews of programs or departments.
- C. Tips received from employees or citizens.
- D. Detective controls built into the daily processes.
正解：C
質問 # 241
Which of the following describes the most appropriate match between a potential temporary guest auditor candidate and an upcoming audit assignment?
- A. A communications officer who worked in the marketing department during the last six months to conduct a customer loyalty program audit
- B. An accounting manager who discovered and reported fraud committed by a payables clerk to conduct a performance audit of accounts payable
- C. A purchasing manager with two years of prior audit experience in public practice to lead a contracts management audit
- D. A manager of social responsibility who has a nursing background to participate m a health and safety audit for the corporate office and plant facilities
正解：D
解説：
The most appropriate match between a potential temporary guest auditor candidate and an upcoming audit assignment is a manager of social responsibility who has a nursing background to participate in a health and safety audit for the corporate office and plant facilities. This candidate's background in nursing and current role related to social responsibility aligns well with the focus of a health and safety audit, leveraging relevant experience and knowledge. References: Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)
質問 # 242
Which of the following scenarios demonstrates an impairment to internal audit independence?
- A. The internal auditor tarts to disclose a potential conflict of interest relationship with management of the area under review
- B. The internal auditor concludes that controls operate effectively, although he did not gather supporting evidence
- C. The internal auditor s denied access to partner information from management of me area under review
- D. The internal auditor was assigned to an assurance review of an area for which he previously had responsibilities
正解：D
解説：
An internal auditor assigned to review an area for which they previously had operational responsibilities demonstrates an impairment to internal audit independence. This scenario presents a self-review threat, where the auditor might be biased, consciously or unconsciously, in their evaluation of controls and operations due to their previous involvement. References: IIA Standard 1130: Impairment to Independence or Objectivity.
質問 # 243
Which of the following accurately describes the concept of inherent risk?
- A. Combination of internal and external risk factors in their pure state assuming no controls are in place
- B. Risk factors that cannot be mitigated because they are innate to a process
- C. Risk factors that exist when controls are in place and operating effectively
- D. Internal risk factors assuming no controls are in place
正解：A
質問 # 244
Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?
- A. The CAE completes an engagement working paper checklist.
- B. The CAE initials and dates every working paper after it has been reviewed.
- C. The CAE prepares a memorandum discussing the results of the working paper review.
- D. The CAE utilizes an external third party to make an objective recommendation after each working paper review.
正解：D
解説：
Section: Volume E
質問 # 245
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