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質問 # 123
Reviewing prior audit reports and supporting workpapers before an engagement starts enables an internal auditor to do which of the following?
1. To understand better the activity and processes that will be audited.
2. To identify the audit procedures that will be used during the engagement.
3. To ensure that matters of greatest vulnerability will be addressed.
4. To use the information obtained as evidence in the current engagement.
- A. 4 only
- B. 1 and 3 only
- C. 1 and 4 only
- D. 2, 3, and 4 only
正解：B
質問 # 124
Management has asked the chief audit executive (CAE) to provide assurance on the organization's automated control system related to financial data. The current audit staff does not have the expertise needed to conduct this type of engagement. Which of the following would be the best response by the CAE?
- A. Do not accept the assignment because the internal audit activity lacks the competency to perform the engagement with due professional care.
- B. Accept the assignment if the engagement is included in the current audit plan, but inform senior management that the current audit staff does not have the knowledge and skills required.
- C. Accept the assignment and use control self-assessment to complete the project.
- D. Accept the assignment and use an external provider with the necessary knowledge and skills to perform the engagement.
正解：D
質問 # 125
According to the International Professional Practices Framework, which of the following are allowable activities for an internal auditor?
1. Advocating the establishment of a risk management function.
2. Identifying and evaluating significant risk exposures during audit engagements.
3. Developing a risk response for the organization if there is no chief risk officer.
4. Benchmarking risk management activities with other organizations.
5. Documenting risk mitigation strategies and techniques.
- A. 4 and 5 only.
- B. 1.2, and 3 only.
- C. 2. 3. 4. and 5 only.
- D. 1.2. 4. and 5 only.
正解：D
質問 # 126
An internal auditor is reviewing the accounts receivable when she discovers account balances more than three years old. The auditor was previously supervising the area during this time, and she subsequently advises the chief audit executive (CAE) of a potential conflict.
Which of the following is the most appropriate course of action for the CAE to take?
- A. Withdraw the audit team and outsource the financial audit of the division.
- B. Continue with the present auditor, as more than one year has passed.
- C. Work with the division's management to resolve the situation.
- D. Replace the auditor with another audit staff member.
正解：D
質問 # 127
An internal audit team is performing an audit of workplace accident claims.
Which of the following actions by the audit team best demonstrates due professional care?
- A. Having an occupational health officer on the engagement team.
- B. Determining that the claims have been classified properly.
- C. Reviewing claims to ensure all accidents actually occurred in the workplace.
- D. Placing reliance on medical reports from the injured worker's doctor.
正解：A
質問 # 128
According to IIA guidance, which of the following are considerations of due professional care when an internal auditor conducts a formal consulting engagement?
1. The complexity of the work required.
2. The needs and expectations of the client.
3. The potential value of the engagement compared to the effort.
4. Information regarding assumptions and procedures to be employed.
- A. 2 and 3 only
- B. 1, 2, and 3 only
- C. 1 and 4 only
- D. 1, 2, 3, and 4
正解：B
質問 # 129
Which of the following professional development approaches would offer internal auditors the most opportunities to broaden their engagement experiences?
- A. Send internal auditors to external trainings in advanced internal audit topics.
- B. Assign more experienced internal auditors to mentor the less experienced auditors.
- C. Appraise internal auditors' performance and competencies at least annually and issue constructive feedback.
- D. Rotate internal auditors among different engagement assignments.
正解：D
質問 # 130
Which of the following controls is not appropriate for sales in a manufacturing organization?
- A. Customers' orders are recorded promptly.
- B. Goods returned are inspected for damage by the receiving department for proper disposition.
- C. Goods shipped are matched with valid customer orders.
- D. Sales department approval is required for credit sales transactions.
正解：D
質問 # 131
According to the COSO enterprise risk management framework, which of the following best describes the activity that helps ensure risk responses are carried out effectively?
- A. Control activities.
- B. Event identification.
- C. Objective setting.
- D. Information and communication.
正解：A
質問 # 132
A government agency maintains a system of internal control, according to the COSO model, and has made a change to its employee performance reviews and rewards program. This change relates to which of the following components of COSO's internal control framework?
- A. Monitoring activities.
- B. Control environment.
- C. Control activities.
- D. Information and communication.
正解：B
質問 # 133
Which of the following enhances the independence of the internal audit activity?
- A. The CAE administratively reports to the board.
- B. The audit committee approves the CAE's annual salary increase.
- C. The chief executive officer approves the internal audit charter.
- D. The chief audit executive (CAE) approves the annual internal audit plan.
正解：B
質問 # 134
According to IIA guidance, which of the following statements is true?
- A. Risks in IT processes are best mitigated by individual controls.
- B. The overall focus of the framework is on significant controls in all critical IT applications.
- C. Control process risks are found at multiple layers of the IT environment.
- D. IT risks and related controls are operational and best identified using a bottom-up approach.
正解：C
質問 # 135
Which of the following conditions is the most likely indicator of fraud?
- A. Departmental reports are consistently issued in an untimely manner.
- B. Commissions are paid based on verified increases to sales.
- C. Lower earnings occur during the industry's down cycle.
- D. A manager regularly assumes subordinates' duties.
正解：D
質問 # 136
Which of the following are core responsibilities to be included in the internal audit charter?
1. Review reliability and integrity of financial and operating information and the means used to identify, measure, classify, and report such information.
2. Determine the adequacy and effectiveness of the organization's systems of internal accounting and operating controls.
3. Participate in the planning and performance of audits of potential acquisitions with the organization's outside accountants and other members of the corporate staff.
4. Report to those members of management who should be informed of results of audit examinations, the audit opinions formed, and the recommendations made.
- A. 1 and 4.
- B. 2 and 3.
- C. 1 and 2.
- D. 2 and 4.
正解：C
質問 # 137
Which of the following statements best explains why internal auditors map processes?
1. To obtain audit evidence to support auditor's observations.
2. To determine scope and objectives of the audit.
3. To facilitate the identification of ownership and responsibility for key risks.
4. To identify potential efficiency improvements.
- A. 1 and 2.
- B. 3 and 4.
- C. 1 and 3.
- D. 2 and 4.
正解：B
質問 # 138
Which of the following audit procedures would provide the most relevant information to identify discrepancies between budgeted versus actual raw material consumption in a production facility?
- A. Inquiry.
- B. Observation.
- C. Document verification.
- D. Analytical review.
正解：D
質問 # 139
The chief audit executive (CAE) of a small internal audit activity (IAA) performs all high-risk engagements on the annual audit plan to make use of his knowledge and experience and to maximize the efficient use of audit resources. Which of the following statements is most relevant regarding this practice?
- A. The CAE's work may be reviewed by any other experienced staff member within the IAA.
- B. The CAE should avoid performing engagements to ensure he is able to review all audit work objectively.
- C. The CAE may self-review his work, provided he discloses this practice in the final report.
- D. The CAE's work should be reviewed by an individual with the appropriate background and knowledge.
正解：D
質問 # 140
According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?
- A. To achieve and maintain sustainable development.
- B. To fulfill regulatory and compliance requirements.
- C. To facilitate the conduct of risk assessment.
- D. To enable Triple Bottom Line reporting capability.
正解：A
質問 # 141
Which of the following best demonstrates the authority of the internal audit activity?
- A. Suggesting alternatives to decision makers.
- B. Determining the scope of internal audit services.
- C. Achieving engagement objectives.
- D. Improving the integrity of information.
正解：B
質問 # 142
During an internal audit, an organization's processing department is found to have incidences of both duplicate invoices and notices from customers that purchased goods were not received. The department under review insists that some of these reports are false and that others were isolated oversights due to understaffing.
Which of the following tests would best help the internal auditor detect fraudulent activity?
- A. Check inventory levels.
- B. Review raw material purchase quantities.
- C. Search for gaps in check numbers.
- D. Compare vendor summaries.
正解：A
質問 # 143
An internal audit activity (IAA) provided assurance services for an activity it was responsible for during the preceding year.
As a result, which IIA Code of Ethics principle is presumed to be impaired?
- A. Flexibility.
- B. Competence.
- C. Independence.
- D. Objectivity.
正解：D
質問 # 144
Non-statistical sampling does not require which of the following?
- A. A smaller sample size than if selected using statistical sampling.
- B. Projecting the results to the population.
- C. The sample to be representative of the population.
- D. The sample to be selected haphazardly.
正解：A
質問 # 145
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