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質問 # 52
A chief audit executive (CAE) learns that the brother-in-law of a senior auditor who audits the procurement process was hired as the head of the procurement department six months prior. Which of the following is the most appropriate action for the CAE to take?
- A. The CAE should remind the senior auditor of his obligation to be objective and impartial.
- B. The CAE should not interfere because there is no evidence that a conflict of interest has occurred.
- C. The CAE should change the senior auditor's assignment and take corrective action for the auditor's failure to disclose the conflict of interest.
- D. The CAE should require the senior auditor to disclose the relationship in writing before continuing his responsibility for monitoring procurement.
正解：C
質問 # 53
Which of the following would be the most important consideration by the internal audit activity when selecting employees to perform an internal quality assessment?
- A. Their understanding of auditing standards.
- B. Previous experience working with the internal audit activity.
- C. Their reporting line within the organization.
- D. The nature of their regular duties and responsibilities.
正解：A
質問 # 54
When conducting an interview, an internal auditor is most likely to ask open-ended questions in order to:
- A. Obtain information based on the person's own perspective.
- B. Gather factual data on several different topics.
- C. Obtain specific answers and maximize efficiency.
- D. Determine agreement or disagreement with a stated viewpoint.
正解：A
質問 # 55
Which of the following best describes the details that must be included in the quality assurance and improvement program (QAIP) report to senior management and the board?
- A. The scope and cost of the QAIP. frequency of internal and external assessments, and conclusions of the assessor.
- B. The scope and frequency of internal and external assessments as well as the qualifications and independence of the assessor.
- C. The number and types of people involved in the assessment, costs, and duration of the QAIP
- D. The scope, findings, risks, recommendations, and agreed-upon improvement actions.
正解：D
質問 # 56
Which of the following does not need to be defined in the internal audit charter?
- A. The scope of internal audit activities.
- B. The internal audit activity's position within the organization.
- C. Management and the board of directors' agreement regarding the roles and responsibilities of the internal audit activity.
- D. The audit engagements to be performed during the upcoming year.
正解：D
質問 # 57
According to IIA guidance, which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?
- A. An internal auditor performed an assurance engagement for the effectiveness of accounts payable access controls, one of which he previously helped to design.
- B. An internal auditor assessed the effectiveness of controls over payroll software, which he had helped implement with a previous employer.
- C. An internal auditor participated in an audit of controls around absenteeism, despite providing some consultation on controls in this area earlier in the year.
- D. An internal auditor, previously employed in the quality assurance operations area, performed a consulting engagement for the operations manager.
正解：A
質問 # 58
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. 1 and 2.
- B. 1 and 3.
- C. 2 and 3.
- D. 2 and 4.
正解：C
質問 # 59
A manufacturing organization discovers that the waste water released has failed to meet permitted limits.
Which control function will be least effective in correcting the issue?
- A. Diluting pollutants by flushing sinks and floor drains daily with large volumes of clean water.
- B. Posting signs that tell employees which substances may be disposed of via sinks and floor drains within the facility.
- C. Performing a chemical analysis of the water, prior to discharge, for components specified in the permit.
- D. Establishing a preventive maintenance program for the pretreatment system.
正解：A
質問 # 60
According to The IIA's Code of Ethics, which of the following statements is true?
- A. When an internal auditor limits the scope of the audit engagement after learning that management is hiding relevant information, he demonstrates integrity.
- B. When an internal auditor releases required information to a regulator, resulting in a significant loss through fines and penalties for the organization, he fails to add value.
- C. When an internal auditor continues with an audit engagement, despite the audit client's claims that the work performed is unnecessary and redundant he fails to demonstrate competency.
- D. When an internal auditor disagrees with the treatment received by workers in the organization's foreign subsidiary and alters the audit program to highlight the issue, he fails to demonstrate objectivity.
正解：D
質問 # 61
Which of the following would not be considered part of preliminary survey of an engagement area?
- A. Interviews with individuals affected by the entity.
- B. Functional walk through test.
- C. Analytical reviews.
- D. Sampling scope.
正解：D
質問 # 62
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. 2, 3, and 4 only
- B. 1 and 4 only
- C. 4 only
- D. 1 and 3 only
正解：D
質問 # 63
According to IIA guidance, which of the following statements regarding the internal audit charter is true?
- A. Senior management should approve the charter before it is submitted to the board.
- B. The CEO periodically should assess whether the terms of the charter continue to be adequate.
- C. The charter should describe the purpose and authority of the internal audit activity, consistent with the Standards.
- D. The charter should define the consulting services that the internal audit activity is permitted to perform.
正解：A
質問 # 64
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 4.
- B. 2 and 3.
- C. 1 and 4.
- D. 1 and 2.
正解：D
質問 # 65
Which of the following controls could an internal auditor reasonably conclude is effective by observing the physical controls of a large server room?
- A. Swipe card access is required to gain access to the server room.
- B. Adequate signs are in place to assist in locating safety equipment.
- C. Servers are secured individually to their racks by locks.
- D. Foam fire extinguishers are operable to protect against electrical fires.
正解：B
質問 # 66
Which of the following techniques would best assist an internal auditor in evaluating the efficiency of a wholesale grocery distributor`s process to fill and package orders for shipping?
- A. A Bedford analysis of orders filled to average delivery times.
- B. A program evaluation and review technique chart.
- C. Decision trees rating actual performance against requirements.
- D. Queuing theory to assess potential bottlenecks in the process.
正解：D
質問 # 67
According to IIA guidance, which of the following is the best example of a system application control?
- A. A physical security control over a data center.
- B. A system development life cycle control.
- C. An input control over data integrity.
- D. A program change management control.
正解：C
質問 # 68
Which of the following actions does not violate the IIA Code of Ethics or Standards?
- A. An internal auditor disclosing confidential information in response to a lawsuit.
- B. An internal auditor disclosing details of an audit report to colleagues from a different organization.
- C. An internal auditor performing an audit on an operation that they managed less than a year ago.
- D. An internal auditor performing an audit on procedures that they were responsible for creating.
正解：A
質問 # 69
During the course of an audit, an internal auditor discovers that a valuable employee in the research department has been patenting new developments in the employee's name that are unrelated to the basic business of the organization.
The organization does not have a policy addressing this specific issue, but does have a general policy that all important new discoveries by employees are the property of the organization.
Division management views the employee's actions as extra incentive to retain the employee.
A decision to include the employee's action in the engagement final communication would be:
1. A violation of the IIA Code of Ethics.
2. A violation of the reporting requirements in the Standards.
3. Justified and necessary, according to the IIA Code of Ethics and Standards.
- A. 3 only
- B. 1 and 2 only
- C. 1 only
- D. 2 only
正解：A
質問 # 70
The security department uncovered what appears to be a complex fraud in the accounting department. The CEO has requested the internal audit activity to investigate the fraud. If the internal audit staff lacks the expertise to conduct the investigation, how should the chief audit executive proceed?
- A. Outsource the sensitive investigation to a third-party consultant with fraud expertise.
- B. Proceed with the investigation, as internal auditors are not required to have fraud expertise.
- C. Select a member of the accounting department who is not involved in the fraud to join the investigation team in a consulting capacity.
- D. Disclose the deficiency, and request that the investigation be reassigned to the first line of defense.
正解：A
質問 # 71
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 and 2 only
- B. 1, 3, and 4 only
- C. 3 and 4 only
- D. 2, 3, and 4 only
正解：D
質問 # 72
Which of the following is an activity that an internal auditor must not perform?
- A. Survey employees for their understanding of anti-money laundering practices.
- B. Establish and provide continuing assurance on an anti-money laundering program for new hires.
- C. Provide assurance for the effectiveness of anti-money laundering training.
- D. Assess the risk of being fined for ineffective anti-money laundering practices.
正解：B
質問 # 73
An internal auditor wants to sample data to test an audit theory in a cost-effective way. Which of the following sampling strategies should she use?
- A. Nonstatistical sampling only
- B. A combination of both statistical and nonstatistical sampling.
- C. Statistical sampling only
- D. Neither approach to testing the audit theory would be cost effective.
正解：A
質問 # 74
According to IIA guidance, which of the following statements is true?
- A. IT risks and related controls are operational and best identified using a bottom-up approach.
- 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. Risks in IT processes are best mitigated by individual controls.
正解：C
質問 # 75
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