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質問 # 341
The chief audit executive (CAE) wants to ensure that there are sufficient resources
available to fulfill the responsibilities of the internal audit activity in the coming year. Which statement describes the most logical sequence of events for the CAE to undertake in order to achieve this objective?
- A. Confirm audit plan; confirm budget; review existing resources; identify outstanding resource requirements.
- B. Review results of prior year audit plan; adjust current plan accordingly; hire required resources; confirm budget.
- C. Review prior year audit plan; review existing resources; confirm new audit plan; confirm budget.
- D. Confirm budget; review existing resources; obtain any new resources required; confirm new audit plan.
正解：A
質問 # 342
Which of the following would best serve to deter unethical behavior and encourage internal auditors to be objective in their work?
- A. Ongoing monitoring and periodic internal quality assessments
- B. A requirement that internal auditors undergo objectivity training periodically
- C. A review of the final audit report by the audit committee
- D. Periodic communications reminding internal auditors of Standards requirements
正解：A
解説：
Ongoing monitoring and periodic internal quality assessments best serve to deter unethical behavior and encourage objectivity among internal auditors. These quality assessments ensure that audit activities conform to professional standards and that auditors uphold principles such as objectivity. This approach provides a structured and systematic review of audit processes and practices, which reinforces the importance of adherence to ethical standards and professional conduct.
IIA guidance on ethics and objectivity, and Standard 1300: Quality Assurance and Improvement Program.
質問 # 343
A multinational organization has asked the internal audit activity to assist in setting up the organization's risk management system. The chief audit executive (CAE) agrees to take on the engagement as a consultant.
Which of the following tasks is appropriate for the CAE to undertake?
- A. Set risk indicators and mitigation plans for management to implement
- B. Establish the degree of risk appetite for management to accept.
- C. Determine the number of significant risks for management to report to the board.
- D. Coordinate and facilitate risk workshops for management to attend.
正解：D
解説：
The chief audit executive (CAE) taking on a consultative role can appropriately coordinate and facilitate risk workshops for management. This task aligns with the advisory function of internal audit, where they support and facilitate the risk management process without directly setting the risk appetite or determining risk mitigation strategies, thereby maintaining their advisory and facilitative role without assuming management responsibilities.
International Standards for the Professional Practice of Internal Auditing; guidance on internal audit's role in consulting.
質問 # 344
Which of the following procedures would provide the best evidence of the effectiveness of a credit-granting function?
- A. Ask the credit manager about the effectiveness of the function.
- B. Observe the process.
- C. Review the trend in receivables write-offs.
- D. Check for evidence of credit approval on a sample of customer orders.
正解：C
質問 # 345
During an assurance engagement, an internal auditor reviews a tender inviting vendors to submit bids to supply financial services software to the organization. She suspects that the tender was tailored for the bidder who eventually won the contract. What should the auditor do next?
- A. Review payments made for the financial services software.
- B. Submit an anonymous tip to the whistleblower hotline.
- C. Analyze technical terms and conditions of the tender.
- D. Confront a procurement specialist with the suspicion.
正解：C
質問 # 346
An organization is facing a financial downturn and needs to impose major budget reductions to all departments. According to MA guidance, which of the following actions is most appropriate for the board to take to evaluate the potential impact on the internal audit activity?
- A. Ask the chief audit executive to determine whether budgetary limitations impede the ability of the internal audit activity to execute its responsibilities.
- B. Ask management to determine which internal audit engagements are lower risk and could be considered for removal from the annual audit plan.
- C. Ask appropriate stakeholders for their opinion on the potential impacts of reducing the scope of the internal audit plan.
- D. Ask The human resources department to determine how the annual compensation and salary of the audit staff could be adjusted to achieve savings.
正解：A
質問 # 347
A chief audit executive (CAE) identifies that the internal audit activity lacks a necessary skill to perform a management request for a consulting engagement. According to IIA guidance, which of the following is the most appropriate action the CAE should take regarding the request?
- A. Supervise the assigned internal auditors throughout the engagement.
- B. Decline the engagement request.
- C. Assign the engagement to a more senior internal auditor.
- D. Allow the internal auditors to acquire the needed skills while performing the engagement.
正解：B
解説：
When an internal audit activity lacks the necessary skills to perform a requested consulting engagement, the most appropriate action according to IIA guidance is for the Chief Audit Executive (CAE) to decline the engagement request. This decision ensures the integrity and quality of the audit service, adhering to the standard of only undertaking work where the internal audit staff possesses or has the ability to obtain the necessary knowledge and skills.References: The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing.
質問 # 348
An organization that outsources much of its internal audit work to an external service
provider is planning for an external quality assessment. Which of the following options would accomplish this task and be in conformance with the Standards?
- A. External industry associate that performed a similar review for a supplier of the organization.
- B. A team under the direction of the organization's chief audit executive with validation by a former manager of the internal audit activity.
- C. A team from an independent entity that previously employed the chief audit executive of the organization.
- D. The same external service provider because of its competency and experience with the organization.
正解：A
質問 # 349
COBIT is primarily designed to:
- A. Satisfy information technology regulatory requirements.
- B. Provide guidance to govern information technology activities.
- C. Assist technology professionals in interpreting technological specifications.
- D. Define auditing standards for information technology auditors.
正解：B
解説：
Section: Volume D
質問 # 350
A major corporation is considering significant organizational changes. Which of the following groups would not be responsible for implementing these changes?
- A. Employees.
- B. Outside consultants.
- C. Common stockholders.
- D. Senior management.
正解：C
質問 # 351
In the COSO internal control framework, which of the following components serves as the foundation for the other components?
- A. Monitoring
- B. Control activities.
- C. Control environment.
- D. Risk assessment.
正解：C
解説：
In the COSO internal control framework, the Control Environment component serves as the foundation for the other components. It sets the tone of an organization, influencing the control consciousness of its people. It is the basis for all other components of internal control, providing discipline and structure. The control environment includes the integrity, ethical values, and competence of the entity's people; management's philosophy and operating style; the way management assigns authority and responsibility, and organizes and develops its people; and the attention and direction provided by the board of directors.References: COSO Framework on Internal Control.
質問 # 352
Which of the following internal auditor attributes are affected by a conflict of interest?
- A. Authority and proficiency.
- B. Independence and objectivity.
- C. Independence and authority.
- D. Objectivity and due professional care.
正解：B
解説：
Section: Volume C
質問 # 353
A small not-for-profit organization with limited resources is unable to adequately maintain appropriate segregation of duties. Considering the organization's resource constraints, which type of controls would best mitigate segregation of duty risks?
- A. Compensating controls.
- B. Detective controls.
- C. Application controls.
- D. Preventive controls.
正解：A
解説：
Section: Volume D
質問 # 354
Which of the following is the fundamental purpose of implementing a continuing professional development program within the internal audit activity?
- A. To ensure that auditors obtain internal audit certification.
- B. To ensure that auditors consistently obtain high performance appraisal scores.
- C. To ensure that auditors achieve their long-term career goals.
- D. To ensure that auditors collectively enhance competencies required to perform effectively.
正解：D
質問 # 355
Which of the following activities best ensures that internal auditors grow professionally in alignment with current industry trends to meet the expectations of primary stakeholders?
- A. Obtaining subscriptions to professional journals in their area of interest.
- B. Developing professional succession plans.
- C. Deploying self-assessments against a competency benchmark.
- D. Acquiring memberships in professional organizations.
正解：D
解説：
Memberships in professional organizations play a crucial role in the professional development of internal auditors. These organizations often provide access to a wealth of resources including training, certification opportunities, latest industry news, networking events, and seminars that align with current industry trends.
These resources are tailored specifically to help auditors meet the evolving demands and expectations of their primary stakeholders.References: Institute of Internal Auditors (IIA) - Guidelines on Continuing Professional Education and Development
質問 # 356
Which of the following written documents typically offers the best evidence that internal auditors exercise due professional care in conformance with the Standards?
- A. Workpaper.
- B. Audit report.
- C. Internal audit charter.
- D. Code of ethics.
正解：A
解説：
Workpapers typically offer the best evidence that internal auditors exercise due professional care in conformance with the Standards. Workpapers document the planning, execution, and results of audit engagements, providing detailed evidence of the auditor's work and adherence to professional standards.
The IIA's standards on documentation and due professional care, which emphasize the importance of maintaining detailed workpapers.
質問 # 357
Which of the following steps would not be included in a program of selecting and developing human resources for an internal audit department?
- A. Developing specific job descriptions for audit staff, audit managers, and other auditing positions.
- B. Establishing in-house training programs and requiring continuing education for audit staff.
- C. Scheduling periodic meetings with individual auditors, during which the chief audit executive provides counsel regarding each auditor's performance and professional career development.
- D. Establishing an internal review team to assess the auditors' and audit department's compliance with standards, level of audit effectiveness, and compliance with departmental policy.
正解：D
質問 # 358
When issuing his department's performance report, a sales director in an insurance company knowingly fails to correct the reserves for unearned income that resulted from cancellations of policy subscriptions. This could be considered which of the following types of fraud?
- A. Skimming
- B. Asset misappropriation
- C. Information misrepresentation
- D. Disbursement fraud
正解：B
質問 # 359
During an audit engagement, a junior staff internal auditor begins to suspect a fraud may have occurred involving a friend of the engagement supervisor. He reports his concerns to the engagement supervisor, who disagrees with his suspicions and directs him to continue with the engagement as planned. Given the circumstance, what is the most appropriate action for the junior auditor to take?
- A. Continue with the engagement as planned, per the more senior auditor.
- B. Report the suspected fraud to law enforcement officials and seek financial restitution.
- C. Escalate the concern to the chief audit executive.
- D. Document in the workpapers and expand testing.
正解：C
解説：
In cases where a junior auditor suspects fraud involving an engagement supervisor's associate and the supervisor dismisses these concerns, the most appropriate and ethical action is to escalate the issue to a higher authority within the audit function, such as the chief audit executive (CAE). This ensures that the concern is objectively evaluated and that the auditor adheres to professional standards of independence and objectivity.References: Institute of Internal Auditors (IIA) - Code of Ethics and International Standards for the Professional Practice of Internal Auditing
質問 # 360
The director of purchasing, a certified internal auditor (CIA), signs a contract to procure a large order from a supplier whose products provide the best price, quality, and performance. A few days after signing the contract, the supplier presents the CIA with $1, 000 as a gift. Which statement regarding acceptance of the money is correct?
- A. Accepting the money would be prohibited only if it were non-customary.
- B. Because the contract was signed before the money was offered, accepting the money would not violate the IIA Code of Ethics.
- C. Accepting the money would violate the IIA Code of Ethics.
- D. Because the CIA is not acting as an internal auditor, accepting the money would be governed only by the organization's code of conduct.
正解：C
解説：
Section: Volume E
質問 # 361
An organization allows the same individual to physically access inventory and purchase new assets when supplies are depleted. Which of the following would best help the organization manage the risk of fraud?
- A. Accounting personnel should conduct a periodic inventory count and reconcile all inventory movements.
- B. Management should establish a policy requiring new inventory asset purchases to be made on serialized order forms with copies retained.
- C. Internal auditors should review the frequency and volume of purchased assets to detect trends in the inventory levels.
- D. Accounting personnel should regularly perform a reconciliation between invoices and purchase orders.
正解：B
質問 # 362
An internal auditor is testing whether employee job descriptions reflect business objectives. The internal auditor is evaluating which type of risk?
- A. Communication.
- B. Knowledge.
- C. Accountability.
- D. Reward.
正解：C
質問 # 363
Which of the following is correct regarding the implementation of a quality assurance and improvement program for the internal audit function?
- A. A quality assurance and improvement program is applicable depending on the size and complexity of the audit function.
- B. An internal audit function that is fully complying with internal assessment of quality can confidently claim it is performing in conformity with the International Professional Practices Framework.
- C. The chief audit executive can establish a formal quality assurance and improvement program that is led by an audit manager.
- D. The board has the primary responsibility for implementation of a robust quality assurance and improvement program for internal audit.
正解：C
質問 # 364
An internal auditor is reviewing a new automated human resources system. The system contains a table of pay rates which are matched to the employee job classifications. The best control to ensure that the table is updated correctly for only valid pay changes would be to:
- A. Require that all pay changes be signed by the employee to verify that the change goes to a bona fide employee.
- B. Limit access to the data table to management and line supervisors who have the authority to determine pay rates.
- C. Require a supervisor in the department, who does not have the ability to change the table, to compare the changes to a signed management authorization.
- D. Ensure that adequate edit and reasonableness checks are built into the automated system.
正解：C
質問 # 365
Which of the following internal control weaknesses would an internal auditor most likely detect while reviewing a flowchart that depicts the purchasing function of an organization?
- A. The organization is not taking advantage of quantity discounts available from its suppliers.
- B. Payments for goods received have not been authorized at the appropriate level.
- C. Payments to suppliers are made before goods are received.
- D. Purchasing policies have not been updated.
正解：C
質問 # 366
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