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質問 # 65
Which of the following is the most significant disadvantage of using checklists to evaluate internal controls?
- A. They serve as a reminder of what controls should exist in a process.
- B. They require yes/no responses to specific questions, not open-ended responses.
- C. They do not capture all controls that may exist.
- D. They are useful in assessing risk.
正解：C
質問 # 66
According to IIA guidance, which of the following statements is false regarding continuing professional education for the internal audit activity (IAA)?
- A. Employers are responsible for ensuring that the continuing professional education needs of the IAA are met.
- B. Continuing professional education can be obtained through IAA involvement in research projects.
- C. Completion of self-study courses fulfills IAA continuing professional education requirements.
- D. Specialized education that meets unique organizational needs cannot qualify as IAA professional development.
正解：A
質問 # 67
An internal auditor needs to recommend a policy element to be included in an organization's code of ethics.
Which of the following recommendations would be most effective?
- A. Whistleblowing should be discouraged because it can cause distrust among employees.
- B. Ethical behavior should be incorporated into performance evaluations.
- C. Senior management should be granted specific exemptions to the code of ethics.
- D. Ethics should vary with local customs in the organization's foreign operations.
正解：B
質問 # 68
An assurance mapping exercise helps an organization do which of the following?
1. Provide assurance to stakeholders that risks are managed and reported, and regulatory and legal obligations are met.
2. Fulfill best practices in the industry.
3. Identify and address any gaps in the risk management process.
4. Identify fraud.
- A. 1 and 4.
- B. 2 and 3.
- C. 1 and 3.
- D. 3 and 4.
正解：C
質問 # 69
According to IIA guidance, which of the following statements is true regarding periodic internal assessments of the internal audit activity?
- A. Internal assessments are conducted to benchmark the internal audit activity's performance against industry best practices.
- B. Follow-up to ensure appropriate improvements are implemented is a recommended, but not mandatory, element of internal assessments.
- C. Internal assessments must be performed at least once every five years by a qualified assessor.
- D. 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.
正解：D
質問 # 70
Which of the following risk management activities is most appropriate for an internal auditor to undertake?
- A. Review the management of key risks.
- B. Impose risk management processes.
- C. Implement risk responses on management's behalf.
- D. Coordinate risk management activities.
正解：A
質問 # 71
Which of the following techniques would provide the most compelling evidence that a safety hazard exists within a manufacturing facility?
- A. Analysis of facility operating reports, focusing on instances when breakdowns occurred.
- B. Questioning of facility management, including the facility safety officer.
- C. Observation of the facility during operations.
- D. Review of records involving safety violations, filed by facility production employees.
正解：C
質問 # 72
A large trucking organization wants to reduce traffic accidents by improving its system of internal controls.
Which of the following controls is correctly classified?
1. Review of speeding violations to identify repetitive locations and drivers is an example of a preventive control.
2. Defensive driver training is an example of a directive control.
3. The installation of tracking devices in delivery vehicles is an example of a corrective control.
4. Providing a vehicle driver handbook is an example of a detective control.
- A. 1 and 2.
- B. 1 and 4.
- C. 2 and 3.
- D. 3 and 4.
正解：A
質問 # 73
A chief audit executive (CAE) is reviewing the internal audit activity's performance and is concerned that the average number of revisions to findings is steadily rising, making it increasingly difficult to trace the finding to the supporting evidence and workpapers. According to MA guidance, which of the following elements of the internal audit activity's quality assurance and improvement program would provide the CAE with the most helpful insight into the cause of this problem?
- A. The overall effectiveness of the internal audit activity's periodic self assessments.
- B. The scope and frequency of external assessments.
- C. The adequacy of the day-to-day supervision and review process.
- D. The type of audit productivity and performance statistics reported.
正解：C
質問 # 74
According to The IIA's Code of Ethics, which of the following is true?
- A. Confidentiality requires that auditors be prudent in the use and protection of client information.
- B. Confidentiality requires that auditors disclose all material facts known to them.
- C. Objectivity requires that auditors perform their work with honesty, diligence, and responsibility.
- D. Integrity requires that auditors perform internal audit services in accordance with the Standards.
正解：A
質問 # 75
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 auditor tested samples of transactions to test the cash function's process flows.
- B. The auditor discovered an instance of potential fraud and reported it immediately to management, but did not alert authorities outside the organization.
- C. After determining that the cash function internal controls were strong, the audit report assured senior management that fraud was not present.
- D. The audit report included a well-supported recommendation for a reduction in staff even though such a reduction might adversely impact morale.
正解：C
質問 # 76
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. 1 and 2 only
- B. 1 only
- C. 3 only
- D. 2 only
正解：C
質問 # 77
Which of the following options is the most cost-effective and efficient way for internal auditors to keep current with the latest developments in the internal audit profession?
- A. Participating in on-the-job training in various departments of the organization.
- B. Maintaining membership in The HA and similar professional organizations and subscribing to relevant email updates or news feeds.
- C. Pursuing as many professional certifications as possible.
- D. Attending annual professional conferences and seminars.
正解：B
質問 # 78
Which of the following is an example of a directive control?
- A. Segregation of duties.
- B. Exception reports.
- C. Incentive compensation plans.
- D. Automated reconciliations.
正解：C
質問 # 79
According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?
- A. Internal auditors shall be prudent in the use and protection of information acquired in the course of their duties.
- B. Internal auditors shall continually improve their proficiency and effectiveness and quality of their services.
- C. Internal auditors shall respect and contribute to legitimate and ethical objectives of the organization.
- D. Internal auditors shall not accept anything that may impair or be presumed to impair their professional judgment.
正解：D
質問 # 80
The internal audit supervisor is reviewing the workpapers prepared by the staff. According to the Standards, which of the following statements regarding workpaper supervision is not true?
- A. Review notes of questions that arise during the review process must be retained.
- B. Workpapers may be amended during the review process.
- C. Workpaper review allows for staff training and development.
- D. Dating and initialing each workpaper provides evidence of review.
正解：A
質問 # 81
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