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質問 # 33
Which of the following best describes the guideline for preparing audit engagement workpapers?
- A. Workpapers should be understandable to another internal auditor who was not involved in the engagement.
- B. Workpapers should be understandable to the audit client and the board.
- C. Workpapers should be understandable to the auditor in charge and the chief audit executive
- D. Workpapers should be understandable to external auditors and regulatory agencies
正解：A
解説：
The guidelines for preparing audit engagement workpapers emphasize clarity, completeness, and accuracy to ensure that they can be easily understood and used by others within the auditing function.
* Option A: Workpapers should be understandable to the auditor in charge and the chief audit executive.
* While workpapers must indeed be clear to the auditor in charge and the chief audit executive, this guideline does not fully capture the broader requirement for understandability to other auditors.
* Option B: Workpapers should be understandable to the audit client and the board.
* Although transparency with the audit client and the board is important, workpapers are primarily internal documents used to support the audit process and conclusions.
* Option C: Workpapers should be understandable to another internal auditor who was not involved in the engagement.
* This is the most comprehensive requirement, ensuring that any internal auditor, even if not originally involved, can review the workpapers, understand the procedures performed, and the conclusions reached. This is crucial for maintaining continuity, quality control, and facilitating reviews or future audits.
* Option D: Workpapers should be understandable to external auditors and regulatory agencies.
* While external auditors and regulatory agencies may review workpapers, the primary audience is internal auditors, who need to ensure the workpapers are detailed and clear enough for effective internal use and review.
質問 # 34
Which of the following situations best applies to an organization that uses a project, rather than a process, to accomplish its business activities?
- A. A commercial construction company is hired to build a warehouse.
- B. A city department sets up a new firefighter training program.
- C. A clothing company designs, makes, and sells a new item.
- D. A manufacturing organization acquires component parts from a contracted vendor
正解：A
解説：
To determine which situation best applies to an organization that uses a project, rather than a process, to accomplish its business activities, it's important to understand the fundamental difference between a project and a process. A project is a temporary endeavor undertaken to create a unique product, service, or result. It has a defined beginning and end and is often constrained by time, budget, and resources. In contrast, a process is ongoing and repetitive, focusing on sustaining and improving existing operations.
* Option A: A clothing company designs, makes, and sells a new item.
* This scenario represents a combination of both project and process elements. The design and creation of a new item can be considered a project, but the ongoing making and selling of the item are part of a process. Hence, this does not exclusively apply to a project-based approach.
* Option B: A commercial construction company is hired to build a warehouse.
* This is a classic example of a project. The construction of a warehouse is a temporary endeavor with a specific goal, defined start and end dates, and constraints on time, cost, and resources. Once the warehouse is built, the project is complete.
* Option C: A city department sets up a new firefighter training program.
* Setting up a new training program could be seen as a project due to its temporary nature and specific goal. However, once the program is established, the training activities themselves will be ongoing, making this more aligned with a process.
* Option D: A manufacturing organization acquires component parts from a contracted vendor.
* This is part of the organization's regular procurement process and does not constitute a temporary, unique project.
質問 # 35
An internal auditor is asked to determine why the production line for a large manufacturing organization has been experiencing shutdowns due to unavailable parts The auditor learns that production data used for generating automatic purchases via electronic interchange is collected on personal computers connected by a local area network (LAN) Purchases are made from authorized vendors based on both the production plans for the next month and an authorized materials requirements plan (MRP) that identifies the parts needed per unit of production. The auditor suspects the shutdowns are occurring because purchasing requirements have not been updated for changes in production techniques. Which of the following audit procedures should be used to test the auditor's theory?
- A. Compare purchase orders generated from test data Input into the LAN with purchase orders generated from production data for the most recent period.
- B. Compare the parts needed based on current production estimates and the MRP for the revised production techniques with the purchase orders generated from the system for the same period
- C. Select a sample of production estimates and MRPs for several periods and trace them into the system to determine that input is accurate
- D. Develop a report of excess inventory and compare the inventory with current production volume.
正解：B
解説：
To test the theory that shutdowns are due to outdated purchasing requirements, the auditor should compare the parts needed according to the revised production techniques with the purchase orders generated. This comparison will reveal whether the system has been updated to reflect changes in production techniques, thereby identifying any discrepancies causing the unavailability of parts.
質問 # 36
Which of the following must be in existence as a precondition to developing an effective system of internal controls?
- A. An information and communication process
- B. A risk assessment process.
- C. A monitoring process
- D. A strategic objective-setting process.
正解：B
解説：
* Risk Assessment Process: A risk assessment process is essential for identifying, analyzing, and managing risks that could prevent the achievement of objectives. It is a critical component in developing an effective system of internal controls.
* Importance: Without a risk assessment, organizations cannot effectively design controls that address relevant risks.
* COSO Framework: The Committee of Sponsoring Organizations (COSO) Internal Control Framework outlines risk assessment as a fundamental part of internal control systems.
* Components: The framework includes risk assessment, control activities, information and communication, monitoring activities, and the control environment.
* Other Preconditions:
* Monitoring Process: Important for evaluating the effectiveness of internal controls but not the initial step.
* Strategic Objective-Setting Process: Critical for overall organizational success but does not directly develop internal controls.
* Information and Communication Process: Supports internal controls by ensuring relevant information is communicated but follows the identification of risks.
質問 # 37
A newly appointed chief audit executive (CAE) started analyzing the organization's policies in an attempt to customize them to address internal audit specifics. Which of the following organizationwide practices is most likely to be acceptable to the CAE?
- A. Hiring practices include requiring potential auditors to disclose any significant stock ownership in the organization.
- B. To enhance efficiency, Internal auditors should not be rotated regularly among engagements
- C. Standard training for each employee, including internal auditors, is 10 hours per year.
- D. Internal auditors' performance evaluation is primarily based on both client satisfaction surveys and cost savings identified from the audits
正解：D
解説：
The statistical model indicates that daily sales have a direct relationship with the cost of ingredients used and an inverse relationship with rainy days.
* Option A: On a rainy day, if total sales are greater than expected compared to the cost of ingredients used, it may indicate discrepancies that could be a sign of employee theft. For instance, if ingredients are used but not reflected in the sales, it suggests that items might be missing (stolen).
* Option B: On a sunny day, lower-than-expected sales compared to the cost of ingredients could indicate wastage but not necessarily theft.
* Option C and D: Both scenarios where total sales and the cost of ingredients are higher or lower than expected do not specifically point to theft without additional context.
質問 # 38
If the skills and competencies are not present within the internal audit activity to complete an ad-hoc assurance engagement, which of the following is an acceptable resolution?
- A. Complete the engagement as requested, with the best of the current staff's abilities.
- B. Change the scope of the testing to ensure that only available staff proficiencies are used
- C. Consider using employees from other departments in the organization on the audit team.
- D. Politely decline the engagement due to a lack of qualified staff available at the time.
正解：C
解説：
* Introduction:
* When the internal audit team lacks necessary skills for an ad-hoc assurance engagement, leveraging internal resources can be a practical solution.
* Resolving Skill Gaps:
* Using employees from other departments can provide the needed expertise while maintaining the engagement's integrity.
* Options Analysis:
* Option A: Declining the engagement may not be feasible and does not address the need.
* Option B: Completing the engagement without the required skills can compromise quality.
* Option C: Using employees from other departments brings in the necessary competencies and supports cross-functional collaboration.
* Option D: Changing the scope may limit the effectiveness of the engagement.
* Conclusion:
* The acceptable resolution is to consider using employees from other departments in the organization to bring in the required skills for the engagement.
質問 # 39
Operational management In the IT department has developed key performance indicator reports, which are reviewed in detail during monthly staff meetings. This activity is designed to prevent which of the following conditions?
- A. Communication failure
- B. Monitoring gap.
- C. Accountability reward failure
- D. Knowledge/skills gap.
正解：B
解説：
Key performance indicator (KPI) reports are essential tools for tracking and evaluating the performance of various processes and activities within an organization. By reviewing these reports in detail during monthly staff meetings, operational management in the IT department aims to identify any discrepancies or issues promptly. This continuous monitoring helps to prevent a "monitoring gap," which is the failure to adequately oversee and assess operations, potentially leading to undetected problems or inefficiencies
質問 # 40
Which of the following offers the best explanation of why the auditor in charge would assign a junior auditor to complete a complex part of the audit engagement?
- A. The auditor in charge believes that the junior auditor should obtain a specific type of experience.
- B. The auditor in charge is unable to identify audit staff with all of the required skills needed to complete the engagement
- C. The senior auditors are unavailable, as they are currently working on other portions of the engagement
- D. The audit engagement has a tight deadline and the work must be completed timely.
正解：A
解説：
Assigning a junior auditor to complete a complex part of an audit engagement can be a strategic decision aimed at providing the junior auditor with valuable experience. This exposure to complex tasks helps in their professional development, building their skills and knowledge for future responsibilities. Although tight deadlines or the unavailability of senior auditors might be factors, the primary reason is often to enhance the junior auditor's competence and career growth.
質問 # 41
Which of the following is essential for ensuring that the internal audit activity's findings and recommendations receive adequate consideration?
- A. Reporting results of audits with recommendations to management.
- B. Reporting quarterly to management that the audit plan is focused on higher exposures of risk.
- C. Providing formal follow-up procedures to ensure that management complies with an action plan or accepted risk of not taking action.
- D. Discussing audit findings with independent auditors.
正解：C
解説：
* Ensuring Compliance:To ensure that audit findings and recommendations are addressed, formal follow-up procedures are necessary.
* Follow-up Procedures:These procedures involve tracking the implementation of recommendations and verifying that management has taken appropriate action or has accepted the risks of not acting.
* Reporting to Management:Regular reporting on the status of follow-up actions helps maintain accountability and transparency.
* Standard Requirement:This aligns with the IIA's Standard 2500 - Monitoring Progress, which requires internal audit activities to establish and maintain a system to monitor the disposition of results communicated to management.
References:
* The IIA's International Standards for the Professional Practice of Internal Auditing, specifically Standard 2500 on Monitoring Progress.
質問 # 42
Which of the following is most likely to be considered a control weakness?
- A. Department managers initiate purchase requests that must be approved by the plant superintendent
- B. Vendor invoice payment requests are accompanied by a purchase order and receiving report.
- C. Buyers promptly update the official vendor listing as new supplier sources become known.
- D. Purchase orders are typed by the purchasing department using prenumbered forms
正解：C
解説：
A control weakness occurs when there is a deficiency in internal controls that could allow errors or fraud to occur. While the act of buyers promptly updating the vendor listing might seem efficient, it could bypass necessary oversight and approval processes. This could lead to unauthorized or inappropriate vendors being added, increasing the risk of fraud or favoritism. Effective internal control requires that such updates be reviewed and approved by an independent party to ensure accuracy and appropriateness.
質問 # 43
Which of the following would be the most effective fraud prevention control?
- A. Daily report that Identifies unsuccessful system log-in attempts
- B. New hire training to explain fraud and employee misconduct.
- C. installation of a video surveillance system in a warehouse prone to inventory loss
- D. Email alert sent to management for checks issued over S100.000.
正解：B
解説：
Training new hires on fraud and employee misconduct is a proactive measure that raises awareness and educates employees about the organization's policies and the consequences of fraudulent behavior.
Such training helps create a culture of integrity and compliance, making employees less likely to engage in or tolerate fraud.
Continuous education and reinforcement of ethical behavior are essential components of an effective fraud prevention strategy
質問 # 44
According to IIA guidance, which of the following is a limitation of a heat map?
- A. Impact cannot be represented on a heat map unless it is quantified in financial terms
- B. Qualitative factors cannot be incorporated into a heat map
- C. A heat map cannot be used unless a risk and control matrix has been developed.
- D. Impact and likelihood at times cannot be differentiated as to which is more important.
正解：D
解説：
* Introduction:
* Heat maps are tools used in risk management to visualize the impact and likelihood of risks.
* Limitations of Heat Maps:
* Despite their usefulness, heat maps have several limitations, including difficulties in prioritizing risks when impact and likelihood are closely matched.
* Options Analysis:
* Option A: Impact can be represented qualitatively as well, not just in financial terms.
* Option B: Differentiating the relative importance of impact versus likelihood can be challenging, leading to potential misinterpretation of risk priorities.
* Option C: Heat maps can be used without a risk and control matrix, although such a matrix enhances their effectiveness.
* Option D: Qualitative factors can be incorporated into heat maps, adding depth to the analysis.
* Conclusion:
* The limitation of a heat map is that at times, impact and likelihood cannot be differentiated as to which is more important, making it difficult to prioritize risks accurately.
質問 # 45
Which of the following best demonstrates internal auditors performing their work with proficiency?
- A. Internal auditors complete a program of continuing professional development.
- B. internal auditors meet with operational management at each phase of the audit process.
- C. Internal auditors adhere to The IIA's Code of Ethics.
- D. Internal auditors work collaboratively with their engagement team.
正解：A
解説：
Proficiency in internal auditing is not only about technical skills but also involves continuous education and staying updated with the latest practices and standards in the field.
Option D reflects the commitment to ongoing professional development, ensuring that internal auditors maintain and enhance their proficiency over time.
The Institute of Internal Auditors (IIA) emphasizes the importance of continuing professional development as a means to ensure auditors remain competent in their roles
質問 # 46
A bicycle manufacturer incurs a combination of fixed and variable costs with the production of each bicycle.
Which of the following statements is true regarding these costs?
- A. if the number of bicycles produced is increased by 15 percent, the variable cost per unit will increase proportionally
- B. if the number of bicycles produced is increased by 30 percent, the fixed cost per unit will decline.
- C. The total variable cost will vary proportionally and inversely with the number of bicycles produced during a production run.
- D. The fixed cost per unit will vary directly based on the number of bicycles produced during the production cycle.
正解：B
解説：
* Introduction:
* Understanding cost behavior is crucial in managing production and financial performance in manufacturing.
* Cost Characteristics:
* Fixed costs remain constant in total but vary per unit with changes in production volume.
* Variable costs vary directly with production volume but remain constant per unit.
* Options Analysis:
* Option A: Variable costs per unit remain constant regardless of production volume.
* Option B: Fixed costs per unit decrease as production volume increases, not directly.
* Option C: Total variable costs vary directly with production volume, not inversely.
* Option D: Fixed costs per unit will decline as the number of units produced increases due to the spreading of fixed costs over a larger number of units.
* Conclusion:
* When production increases by 30%, the fixed cost per unit will decline as the same total fixed cost is allocated over a greater number of units.
質問 # 47
When determining the level of staff and resources to be dedicated to an assurance engagement, which of the following would be the most relevant to the chief audit executive?
- A. The availability of guest auditors for the engagement
- B. The overall adequacy of the internal audit activity's resources
- C. The number of internal auditors used for the previous review of the same area.
- D. The available resources with the specific skill set required
正解：D
解説：
When determining the level of staff and resources to dedicate to an assurance engagement, the most critical factor for the chief audit executive (CAE) is ensuring that the available resources possess the specific skill sets required for the engagement. This ensures that the internal audit team can effectively address the unique challenges and risks associated with the audit.
* Skill Set Relevance: The CAE must match the skills and knowledge of the audit team to the specific requirements of the audit engagement. This includes technical expertise, industry knowledge, and any specialized skills needed for the audit.
* Resource Allocation: Effective allocation involves not just the number of auditors but ensuring they have the right competencies to perform the audit tasks proficiently.
* Impact on Audit Quality: Allocating resources with the appropriate skill set ensures the audit is thorough and of high quality, reducing the risk of overlooking critical issues.
References:
* "Managing Internal Audit Activities," which discusses the importance of aligning audit resources with the necessary skills for specific engagements .
質問 # 48
According to IIA guidance, which of the following statements about analytical procedures is true?
- A. Analytical procedures compare information against expectations
- B. Analytical procedures are computer-assisted audit techniques
- C. Analytical procedures provide internal auditors with explainable results.
- D. Analytical procedures begin after the engagements planning phase.
正解：A
解説：
Analytical Procedures: These procedures involve evaluating financial information by studying plausible relationships among both financial and non-financial data. They help auditors form expectations about account balances or other financial data and then compare actual results to these expectations.
* Purpose: To identify any unusual or unexpected results that might indicate potential misstatements.
IIA Guidance on Analytical Procedures:
* Comparison Against Expectations: This is the core aspect of analytical procedures. Auditors develop expectations based on their knowledge of the business, industry trends, historical data, and other relevant factors.
* Engagement Phases: Analytical procedures can be applied in various phases of an audit, not just after the planning phase.
Other Statements:
* Begin After Planning: Analytical procedures are often used during planning to understand the business and during substantive testing and review phases.
* Explainable Results: While they can provide insights, the primary purpose is not just to explain results but to identify discrepancies.
* Computer-Assisted Techniques: Analytical procedures can be performed manually or with the help of software, but they are not solely defined as computer-assisted techniques.
質問 # 49
Which of the following is a true statement regarding whistleblowing?
- A. Whistleblowers should inform the organization about actual criminal circumstances, not assumed allegations.
- B. Whistleblowing programs help employees deal with ethical questions and instill ethical values into everyday behavior
- C. Whistleblowers are current or former employees who are disgruntled and looking to retaliate.
- D. Whistleblowing is one of several possible ethical structures an organization can undertake to encourage ethical behavior.
正解：D
解説：
* Purpose of Whistleblowing:Whistleblowing is a mechanism that allows employees to report unethical or illegal activities within the organization. It is a vital part of an organization's ethical framework, providing a structured way for concerns to be raised and addressed.
質問 # 50
Following an IT systems audit, management agreed to implement a specific control in one of the IT systems.
After a period, the internal auditor followed up and learned that management had not implemented the agreed management action due to the decision to move to another IT system that has built-in controls, which may address this risks highlighted by the Internal audit Which of the following Is the most appropriate action to address the outstanding audit recommendation?
- A. The auditor accepts managements explanation that the previously identified issue is adequately addressed by the new IT system, as management understands the concern and is most knowledgeable about the new system, and closes the outstanding issue.
- B. The auditor advises management that replacing the IT system does not dismiss the prior obligation to implement the agreed action plan, and escalates the issue to senior management and the board.
- C. The auditor examines the system documentation of the new system to verify that the risk has been addressed in the new system, then reports to senior management the closure of the issue.
- D. The auditor requires management to provide details regarding the process for selecting the new IT system and whether other systems were evaluated, and closure of the issue would depend on the new information provided.
正解：C
解説：
Verification of Controls: The auditor should verify that the new IT system addresses the previously identified risks. This involves reviewing the system documentation and ensuring that the controls in the new system effectively mitigate the risks.
質問 # 51
Which of the following types of policies best helps promote objectivity in the internal audit activity's work?
- A. Policies that provide examples of Inappropriate business relationships
- B. Policies that match internal auditors' performance with feedback from management of the area under review
- C. Policies that keep internal auditors in areas where they have vast audit expertise.
- D. Policies that are distributed to all members of the internal audit activity and require a signed acknowledgment.
正解：A
解説：
Promoting objectivity in internal auditing involves ensuring that auditors avoid conflicts of interest and maintain independence in both fact and appearance. Policies that clearly define and give examples of inappropriate business relationships help auditors understand and avoid situations that could impair their objectivity.
質問 # 52
According to IIA guidance, which of the following statements regarding the internal audit charter is true?
- A. The chief audit executive must formally review the charter at least once a year
- B. The nature of consulting services typically is not included in the charter.
- C. The charter typically defines the internal audit activity's position within the organization.
- D. The nature of assurances provided to parties outside of the organization typically is not included in the charter.
正解：C
解説：
The internal audit charter outlines the internal audit activity's purpose, authority, and responsibility within the organization.
It defines the internal audit activity's position within the organization, including reporting lines, independence, and access to records, personnel, and physical properties relevant to the performance of engagements.
This clarity helps ensure that the internal audit activity can operate independently and effectively
質問 # 53
An organization does not have a formal risk management function. According to the Standards, which of the following are conditions where the internal audit activity may provide risk management consulting?
1.There is a clear strategy and timeline to migrate risk management responsibility back to management.
2.The internal audit activity has the final approval on any risk management decisions.
3.The internal audit activity gives objective assurance on all parts of the risk management framework for which it is responsible.
4.The nature of services provided to the organization is documented in the internal audit charter.
- A. 1 and 3 only.
- B. 2 and 3 only.
- C. 1 and 4 only.
- D. 2 and 4 only.
正解：C
解説：
Conditions for Risk Management Consulting by Internal Audit:
* Strategy and Timeline for Migration: The internal audit activity can provide risk management consulting if there is a clear strategy and timeline to transfer risk management responsibilities back to management. This ensures a temporary arrangement with a defined end goal.
* Documentation in Internal Audit Charter: The nature of services provided, including risk management consulting, must be documented in the internal audit charter. This formalizes the internal audit activity's role and ensures transparency and alignment with organizational governance.
IIA Standards:
* Standard 1130 - Impairment to Independence or Objectivity: When internal auditors perform risk management roles, it must not impair their objectivity. Clear documentation and a transition strategy mitigate potential conflicts of interest.
* Standard 2050 - Coordination and Reliance: Internal auditors must coordinate with other assurance providers, ensuring roles are clear and documented.
Inappropriate Conditions:
* Final Approval on Risk Management Decisions: The internal audit activity should not have final approval on risk management decisions, as this impairs independence and objectivity.
* Objective Assurance on Own Work: Providing objective assurance on parts of the risk management framework for which the internal audit activity is responsible creates a conflict of interest.
References:
* The conditions under which internal audit can provide risk management consulting must include a clear strategy for migrating responsibilities back to management and documentation in the internal audit
* charter to ensure transparency and avoid conflicts of interest.
質問 # 54
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