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質問 # 162
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 modifies the product division to minimize errors.
- B. Management sells the product division to a competitor.
- C. Management allows the product division to remain unchanged.
- D. Management outsources the product division to a third party.
正解：A
質問 # 163
Which of the following is an example of a detective control?
- A. Automatic shut-off valve.
- B. Confirmation with suppliers and vendors.
- C. Safety instructions.
- D. Auto-correct software functionality.
正解：B
質問 # 164
Internal auditors must exercise due professional care by considering which of the following?
1. Cost of assurance in relation to potential benefits.
2. Adequacy and effectiveness of governance, risk management, and control processes.
3. Management's competency level in the area being evaluated.
4. Probability of significant errors, fraud, or noncompliance.
- A. 2, 3, and 4 only
- B. 1, 2, and 3 only
- C. 1, 2, and 4 only
- D. 1 and 2 only
正解：C
質問 # 165
While attending a conference, an internal auditor won an all-expense paid trip sponsored by a vendor of the internal auditor's organization.
Which of the following actions are most appropriate for the auditor to take?
- A. Give the prize to a friend or family member and review the organization's ethics policy.
- B. Consult with an immediate supervisor and notify the organization's audit committee.
- C. Consult with an immediate supervisor and review the organization's ethics policy.
- D. Give the prize to a friend or family member and notitfy the organization's audit committee.
正解：C
質問 # 166
Which of the following factors have the greatest influence on the independence of the internal audit activity?
- A. Quality assessments and cultural biases of the internal audit activity.
- B. Rotational assignments and familiarity of the internal audit activity.
- C. Organizational positioning and scope control of the internal audit activity.
- D. Employee incentives and self review of the internal audit activity.
正解：C
質問 # 167
The management at a national consumer goods organization implements a fair work and pay practice as well as a policy to treat employees equitably and consistently. Which common characteristics of fraud will the practice and policy most likely reduce?
- A. Opportunity.
- B. Pressure or incentive.
- C. Commitment.
- D. Rationalization.
正解：B
質問 # 168
Which of the following is the most common way that occupational fraud is detected?
- A. Internal audits.
- B. External audits.
- C. Whistleblower hotline.
- D. Key controls.
正解：C
質問 # 169
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. 2 and 3.
- B. 2 and 4.
- C. 1 and 2.
- D. 1 and 4.
正解：C
質問 # 170
Which two of the following are preventive controls in a check disbursement process?
1. Daily reconciliation of the bank account used for check disbursements and prompt follow-up of un-reconciled items.
2. Segregation of the following duties: establishing new vendors, approving checks, and reconciling the bank account.
3. An activity report detailing who accesses the check disbursement system and the nature of any action taken in the system.
4. Evidence of strong access controls ensuring that authorized individuals have access only to the functions related to their responsibilities.
- A. 2 and 3.
- B. 2 and 4.
- C. 1 and 3.
- D. 1 and 4.
正解：B
質問 # 171
Which of the following actions best demonstrates that an internal auditor is exercising due professional care?
- A. The auditor recommends improvements for all of the organization's procedures and practices.
- B. The auditor performs thorough reviews and provides absolute assurance of regulatory compliance.
- C. The auditor is alert to the possibility of fraud and activities where irregularities are most likely to occur.
- D. The auditor is cognizant of reducing travel expenses by combining a personal vacation with a business trip.
正解：C
質問 # 172
An internal auditor in a small broadcasting organization was assigned to review the revenue collection process.
The auditor discovered that some checks from three customers were never recorded in the organization's financial records. Which of the following documents would be the least useful for the auditor to verify the finding?
- A. Copies of deposit slips.
- B. Copies of sales invoices.
- C. Bank statements.
- D. Customer confirmation letters.
正解：A
質問 # 173
When conducting an interview, an internal auditor is most likely to ask open-ended questions in order to:
- A. Gather factual data on several different topics.
- B. Obtain specific answers and maximize efficiency.
- C. Obtain information based on the person's own perspective.
- D. Determine agreement or disagreement with a stated viewpoint.
正解：C
質問 # 174
Upon joining the internal audit activity, each new auditor receives a copy of the audit handbook. Which of the following handbook policies has the greatest risk of compromising audit objectivity?
- A. Internal auditors should undergo annual performance appraisals conducted by the chief audit executive, who reports administratively to the chief financial officer.
- B. Internal auditors should obtain 80 hours of continuing professional education every two years, 20 of which should be audit-related, and the remainder may be operations-related.
- C. Internal auditors should rotate to other areas of the organization for nonaudit assignments to gain an understanding of the organization's operations.
- D. Internal auditors should have direct and unrestricted access to personnel and information throughout the organization and the governing board.
正解：C
質問 # 175
Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?
- A. Internal audit delivery.
- B. Performance management.
- C. Governance, risk, and control.
- D. Business acumen.
正解：B
質問 # 176
An internal auditor for a large retail chain suspects that a store manager has been stealing money from cash sales by listing the sales as accounts receivable and then writing off the accounts as bad debts. Which of the following irregularities is the most likely cause of the auditor's suspicion?
- A. A much higher percentage of past-due accounts receivable than that of previous years.
- B. A much higher bad debt expense as a percentage of sales than that of other stores.
- C. A much higher percentage of past-due accounts receivable than that of other stores.
- D. A much higher bad debt expense as a percentage of sales than that of previous years.
正解：B
質問 # 177
Which of the following is an activity that an internal auditor must not perform?
- A. Assess the risk of being fined for ineffective anti-money laundering practices.
- B. Provide assurance for the effectiveness of anti-money laundering training.
- C. Survey employees for their understanding of anti-money laundering practices.
- D. Establish and provide continuing assurance on an anti-money laundering program for new hires.
正解：D
質問 # 178
An organization's chief audit executive (CAE) determines that the internal audit staff does not have the requisite skills to conduct an audit of the financial derivatives area. Which of the following would be the best course of action for the CAE to follow?
- A. Outsource the audit engagement to a qualified external auditing firm without burdening the audit committee with the decision.
- B. Notify the audit committee of the problem, and assign the most competent auditors on staff to perform the audit engagement.
- C. Employ the skills of a financial derivatives expert to consult on the project, and supplement the consulting with a local seminar on financial derivatives.
- D. Determine the requisite knowledge needed, and obtain the proper training for auditors, even if the training will significantly push back the project's timeframe as outlined by the audit committee.
正解：C
質問 # 179
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