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質問 # 37
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 # 38
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 prepares a memorandum discussing the results of the working paper review.
- B. The CAE utilizes an external third party to make an objective recommendation after each working paper review.
- C. The CAE initials and dates every working paper after it has been reviewed.
- D. The CAE completes an engagement working paper checklist.
正解：B
質問 # 39
Which of the following actions indicates a lack of due professional care by an internal auditor performing an audit of a store's cash function?
- A. The audit report included a well-supported recommendation for a reduction in staff even though such a reduction might adversely impact morale.
- B. After determining that the cash function internal controls were strong, the audit report assured senior management that fraud was not present.
- C. The auditor discovered an instance of potential fraud and reported it immediately to management, but did not alert authorities outside the organization.
- D. The auditor tested samples of transactions to test the cash function's process flows.
正解：B
質問 # 40
According to IIA guidance, which of the following statements describes one of the similarities between assurance and consulting services?
- A. Both assurance and consulting services generally involve the internal auditor, the area under review, senior management, and the board.
- B. Internal auditors must not provide assurance or consulting services for an activity for which they had responsibility within the previous year.
- C. When planning assurance and consulting engagements, internal auditors must consider the strategies and objectives of the activity being reviewed.
- D. Internal auditors determine the engagement objectives, scope, and work program for both assurance and consulting services.
正解：C
質問 # 41
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. Work with the division's management to resolve the situation.
- C. Replace the auditor with another audit staff member.
- D. Continue with the present auditor, as more than one year has passed.
正解：C
質問 # 42
Sometimes, internal audit staff may partner with operating managers to rank risks. Which of the following outcomes may be the most beneficial aspects of this strategy?
1. Reappraising risks levels.
2. Providing accurate information to management.
3. Marketing the internal audit activity.
4. Planning safeguards for assets in high-risk areas.
- A. 1 and 3.
- B. 1 and 2.
- C. 3 and 4.
- D. 2 and 3.
正解：A
質問 # 43
Which of the following scenarios would represent the greatest threat to the authority of the internal audit activity (IAA)?
- A. Responsibility for risk management processes were removed from the IAA and placed under a newly created chief risk officer.
- B. A change was implemented requiring the IAA to report administratively to the organization's chief legal counsel rather than the board.
- C. An internal auditor was informed by the chief financial officer that client survey results would be unfavorable unless the auditor changed a finding in the report.
- D. The IAA was denied access to expenditure and budget requirement reports because the reports were considered to be financial administrative matters.
正解：D
質問 # 44
According to IIA guidance, which of the following statements is true regarding periodic internal assessments of the internal audit activity?
- A. Internal assessments must be performed at least once every five years by a qualified assessor.
- B. Internal assessments are conducted to benchmark the internal audit activity's performance against industry best practices.
- C. An internal auditor may perform a peer review of a colleague's workpapers, as long as the auditor wasn't involved in the audit under review.
- D. Follow-up to ensure appropriate improvements are implemented is a recommended, but not mandatory, element of internal assessments.
正解：C
質問 # 45
An internal auditor completed an audit of a bank's loan department and found all significant risks to be managed adequately through effective internal controls. Which of the following would be an appropriate conclusion to report to management?
- A. The residual risk is lower than or equal to the risk appetite.
- B. The residual risk is higher than or equal to the risk appetite.
- C. The inherent risk is lower than or equal to the risk tolerance.
- D. The inherent risk is higher than or equal to the risk tolerance.
正解：A
質問 # 46
While performing an accounts payable engagement, a senior auditor wants to conduct several tests of controls for travel expenses. Which of the following actions are most appropriate for the senior auditor to undertake?
1. Ensure all tests use a random sampling technique.
2. Consider a judgmental approach for the sample size.
3. Assess testing errors through root cause analysis.
4. Ensure that the entire data set is tested.
- A. 2 and 3.
- B. 1 and 2.
- C. 1 and 3.
- D. 2 and 4.
正解：A
質問 # 47
Which of the following activities is most likely to require a fraud specialist to supplement the knowledge and skills of the internal audit activity?
- A. Planning an engagement of the area in which fraud is suspected.
- B. Completing a process review to improve controls to prevent fraud.
- C. Employing audit tests to detect fraud.
- D. Interrogating a suspected fraudster.
正解：C
質問 # 48
According to COSO, which of the following describes a principle related to the control environment?
- A. The organization performs evaluations to ascertain whether internal control components are present and functioning.
- B. The organization identifies and assesses changes that could significantly impact the system of internal control.
- C. The organization establishes appropriate authorities and responsibilities in the pursuit of objectives.
- D. The organization selects and develops control activities that contribute to the mitigation of risks.
正解：C
質問 # 49
Which of the following enhances the independence of the internal audit activity?
- A. The chief executive officer approves the internal audit charter.
- B. The CAE administratively reports to the board.
- C. The audit committee approves the CAE's annual salary increase.
- D. The chief audit executive (CAE) approves the annual internal audit plan.
正解：C
質問 # 50
An internal auditor is evaluating techniques management uses to mitigate risks within a particular product division. Which of the following is an example of risk reduction?
- A. Management allows the product division to remain unchanged.
- B. Management modifies the product division to minimize errors.
- C. Management sells the product division to a competitor.
- D. Management outsources the product division to a third party.
正解：B
質問 # 51
Which of the following are components of the ISO 31000 risk management process?
1. Setting the context.
2. Risk treatment.
3. Risk avoidance.
4. Communication.
- A. 1,2, and 4.
- B. 3 and 4.
- C. 1 and 2 only.
- D. 2 and 3.
正解：C
質問 # 52
An internal auditor uses a predefined macro provided in a popular spreadsheet application to verify the present value of the organization's investments. Which of the following is the most appropriate course of action regarding the auditor's use of this functionality?
- A. The auditor should review the programming of the macro before its use to ensure that it is appropriate for the required calculations.
- B. The auditor should accept the calculations generated by the function, as any further work or documentation would be inefficient.
- C. The auditor should tabulate the results in the spreadsheet to ensure the macro has generated the correct results for all calculations.
- D. The auditor should perform a manual recalculation of several results to validate and document the results.
正解：D
質問 # 53
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