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質問 # 183
The scope of a business process review primarily involves:
- A. Appraising the environment and comparing against established criteria.
- B. Evaluating organizational and departmental structures, including assessments of transaction flows.
- C. Reviewing routine financial information and assessing the appropriateness of various accounting treatments.
- D. Assessing the organization's system of internal controls.
正解：B
解説：
Section: Volume B
質問 # 184
Which of the following situations justifies the release of an interim report to management and the board?
- The internal auditor is convinced that the audit observations require immediate attention. - The internal auditor would like to communicate a change in engagement scope for the activity under review. - The internal auditor notes that the engagement may extend over a longer time period. - The audit supervisor believes that issuing interim reports eases supervisory review and controls over working papers.
- A. 2, 3, and 4 only.
- B. 1, 2, and 3 only.
- C. 1 and 3 only.
- D. 2 and 3 only.
正解：B
質問 # 185
Persuasive evidence indicates that a member of senior management has been involved in insider trading that would be considered fraudulent. However, the evidence was encountered during an operational audit and is not considered relevant to the audit. Which of the following is the most appropriate action for the chief audit executive to take?
- A. Report the evidence to the chairperson of the audit committee and recommend an investigation.
- B. Report the evidence to external legal counsel for investigation. Report the legal counsel findings to management.
- C. Discontinue audit work associated with the insider trading since it is not relevant to the existing audit.
- D. Conduct sufficient audit work to conclude whether fraudulent activity has taken place, then report the findings to the chairperson of the audit committee and to government officials if appropriate action is not taken.
正解：A
解説：
Section: Volume C
Explanation/Reference:
質問 # 186
During an assurance engagement, an internal auditor discovered that a sales manager approved numerous sales contracts for values exceeding his authorization limit. The auditor reported the finding to the audit supervisor, noting that the sales manager had additional new contracts under negotiation. According to IIA guidance, which of the following would be the most appropriate next step?
- A. The audit supervisor should include the new contracts in the finding for the final audit report.
- B. The audit supervisor should communicate the finding to the supervisor of the sales manager through an interim report.
- C. The audit supervisor should remind the sales manager of his authority limit for the contracts under negotiation.
- D. The auditor should not reference the new contracts, because they are not yet signed and therefore cannot be included in the final report.
正解：B
解説：
Section: Volume E
質問 # 187
Which of the following would most likely include recommendations for process improvements?
* Due diligence engagement.
* Forensic investigation.
* Internal audit engagement.
* Consulting engagement.
- A. 1, 2, and 3 only
- B. 2, 3, and 4 only
- C. 1, 3, and 4 only
- D. 1, 2, and 4 only
正解：B
質問 # 188
Which of the following factors is least essential to a successful control self-assessment workshop?
- A. Facilitation training.
- B. Group dynamics.
- C. Voting technology.
- D. Prior planning.
正解：C
質問 # 189
A chief audit executive (CAE) of a major retailer has engaged an independent firm of information security specialists to perform specialized internal audit activities. The CAE can rely on the specialists' work only if it is:
- A. Carried out in accordance with the Standards.
- B. Carried out using standard review procedures for retailers.
- C. Performed in accordance with the terms of the contract.
- D. Performed under the supervision of the information technology department.
正解：A
質問 # 190
While performing fieldwork for an assurance engagement, a member of the internal audit team identified a key control that was not identified during the planning phase of the engagement Which of the following actions by the internal auditor would be most appropriate?
- A. Adjust the audit work program to account for the new control, but only with approval from the engagement supervisor
- B. Promptly adjust the audit work program to include tests that address the newly identified control and notify the other audit team members of the change
- C. Proceed with the current audit work program because the engagement scope has already been finalized but plan to address the newly identified control as part of the follow up engagement
- D. Discuss the control with management of the area under review and seek their approval prior to including the control in the current audit engagement
正解：A
質問 # 191
When conducting a performance appraisal of an internal auditor who has been a below-average performer, it is not appropriate to:
- A. Document the appraisal.
- B. Notify the internal auditor of the upcoming appraisal several days in advance.
- C. Use objective, impartial language.
- D. Use generalizations.
正解：D
質問 # 192
An internal auditor has just undertaken an organization-wide risk assessment. In identifying potential audit engagements, the internal auditor should consider least:
- A. Factoring in management requests.
- B. Focusing on the high risk areas as sources of potential engagements.
- C. Focusing in areas not audited last year.
- D. Focusing on those risks highlighted by the external auditor.
正解：C
質問 # 193
Which of the following is the primary purpose of financial statement audit engagements?
- A. To provide an analysis of business process controls in the accounting department, including tests of compliance with internal policies and procedures.
- B. To assess the efficiency and effectiveness of the accounting department.
- C. To evaluate organizational and departmental structures, including assessments of process flows related to financial matters.
- D. To provide a review of routine financial reports, including analyses of selected accounts for compliance with generally accepted accounting principles.
正解：D
質問 # 194
An internal auditor is asked to perform an assurance engagement in the organization's newly acquired subsidiary When developing the objectives tor the engagement which ot the following statements describes the most important items that the auditor needs to consider?
- A. The results of previous internal audits of the subsidiary the recommendations provided and whether the recommended actions have been implemented
- B. Previous performance of the subsidiary specifically its financial results over the last three years and the outcome of external audit reviews
- C. The qualifications and competencies of the subsidiary's management team and their understanding of risk and control
- D. Organizational strategy objectives, risks, control framework and the expectations of stakeholders regarding the audit
正解：C
質問 # 195
According to IIA guidance, which of the following is true when the internal audit activity is asked to investigate potential ethics violations in a foreign subsidiary?
- A. Cross-cultural differences should always be handled by the staff of the same cultural background.
- B. Local law enforcement should be involved as they are more familiar with the applicable local laws.
- C. Cultural impacts are less critical where the organization practices uniform polices around the globe.
- D. Communication of any internal ethics violations to external parties may occur with appropriate safeguards.
正解：D
質問 # 196
During the planning phase of an assurance engagement, an internal auditor seeks to gam an understanding of now when the area under review is accomplishing its objectives When of the Following information-gathering techniques is the auditor most likely to use?
- A. A walkthrough of the key processes of the area under review.
- B. A review of previous audit and follow- up results of the area under review
- C. An interview with the manager regarding the area's business plan.
- D. A review of the key performance indicators of me area under review.
正解：A
質問 # 197
According to IIA guidance, which of the following procedures would be least effective in managing the risk of payroll fraud?
- A. The employee's name listed on organization's payroll is compared to the personnel records.
- B. Changes to payroll are validated by the personnel department before being processed.
- C. Employee access to the payroll database is deactivated immediately upon termination.
- D. Payroll time sheets are reviewed and approved by the timekeeper before processing.
正解：D
質問 # 198
A manufacturing process could create hazardous waste at several production stages, from raw materials handling to finished goods storage. If the objective of a pollution prevention audit engagement is to identify opportunities for minimizing waste, in what order should the following opportunities be considered?
I.Recycling and reuse.
II.
Elimination at the source.
III.
Energy conservation.
IV.
Recovery as a usable product.
Treatment.
- A. III, IV, II, V, I.
- B. IV, II, I, III, V.
- C. V, II, IV, I, III.
- D. I, III, IV, II, V.
正解：B
質問 # 199
A performance audit engagement typically involves:
- A. Appraisal of the environment and comparison against established criteria.
- B. Review of financial statement information, including the appropriateness of various accounting treatments.
- C. Tests of compliance with policies, procedures, laws, and regulations.
- D. Evaluation of organizational and departmental structures, including assessments of process flows.
正解：A
質問 # 200
Which of the following situations is most critical for the chief audit executive to report to the board?
- A. The chief audit executive disagreed with the business unit manager's initial decision to accept a particular risk Management ultimately agreed to address the risk only after discussing the issue with senior management.
- B. A staff internal auditor had difficulties completing a portion of the audit because management of the area under review was unwilling to cooperate and provide information timely.
- C. The resignation of an internal audit manager during the year caused the chief audit executive to defer a number of audit engagements to the following year.
- D. The internal audit activity was restructured, which resulted in a significant change in responsibilities among audit managers and supervisors for some audits
正解：C
質問 # 201
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