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質問 # 77
The management at a national consumer goods organization implements a fair work and pay practice as well as a policy to treat employees equitably and consistently. Which common characteristics of fraud will the practice and policy most likely reduce?
- A. Pressure or incentive.
- B. Rationalization.
- C. Opportunity.
- D. Commitment.
正解：A
質問 # 78
Which of the following best ensures the independence of the internal audit activity?
1. The CEO and audit committee review and endorse any changes to the approved audit plan on an annual basis.
2. The audit committee reviews the performance of the chief audit executive (CAE) periodically.
3. The internal audit charter requires the CAE to report functionally to the audit committee.
- A. 1 and 2 only
- B. 1, 2, and 3
- C. 3 only
- D. 2 and 3 only
正解：D
質問 # 79
According to IIA guidance, which of the following is the best example of a system application control?
- A. An input control over data integrity.
- B. A physical security control over a data center.
- C. A program change management control.
- D. A system development life cycle control.
正解：A
質問 # 80
According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization's social responsibility program is effective?
- A. Senior management.
- B. Board of directors.
- C. All employees.
- D. Internal audit activity.
正解：B
質問 # 81
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. Statistical sampling only
- B. Neither approach to testing the audit theory would be cost effective.
- C. A combination of both statistical and nonstatistical sampling.
- D. Nonstatistical sampling only
正解：D
質問 # 82
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. Foam fire extinguishers are operable to protect against electrical fires.
- C. Adequate signs are in place to assist in locating safety equipment.
- D. Servers are secured individually to their racks by locks.
正解：C
質問 # 83
According to IIA guidance, when preparing the charter for the internal audit activity, the chief audit executive (CAE), board, and senior management should agree on which of the following?
1. The standards to be used by the internal audit activity.
2. The internal audit activity's code of ethics.
3. The CAE's reporting line.
4. The internal audit activity's responsibilities.
- A. 3 and 4.
- B. 1,2, and 3.
- C. 1 and 2 only.
- D. 4 only.
正解：A
質問 # 84
During an internal audit, an organization's processing department is found to have incidences of both duplicate invoices and notices from customers that purchased goods were not received. The department under review insists that some of these reports are false and that others were isolated oversights due to understaffing.
Which of the following tests would best help the internal auditor detect fraudulent activity?
- A. Check inventory levels.
- B. Review raw material purchase quantities.
- C. Compare vendor summaries.
- D. Search for gaps in check numbers.
正解：A
質問 # 85
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 performing an audit on procedures that they were responsible for creating.
- C. An internal auditor disclosing details of an audit report to colleagues from a different organization.
- D. An internal auditor performing an audit on an operation that they managed less than a year ago.
正解：A
質問 # 86
Which of the following is an example of a transaction-level control?
- A. Reconciliations of primary accounts.
- B. Inventory counts.
- C. Human resource policies.
- D. Tone at the top.
正解：A
質問 # 87
Which of the following responsibilities would fall under the role of the chief audit executive, rather than internal audit staff or the audit manager?
- A. Manage and support a quality assurance and improvement program.
- B. Apply problem-solving techniques for routine situations.
- C. Maintain industry-specific knowledge appropriate to the audit engagements
- D. Set clear performance standards for internal auditors and the internal audit activity.
正解：D
質問 # 88
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. 1 and 3 only
- B. 4 only
- C. 1 and 4 only
- D. 2, 3, and 4 only
正解：A
質問 # 89
What is the additional advantage of facilitated workshops, in comparison with structured interviews, used when testing the effectiveness of entity-level controls?
- A. During facilitated workshops, people more openly say things to internal auditors than during private interviews.
- B. Facilitated workshops create a synergy of discussion that can bring multiple perspectives to the same issue.
- C. The testimonial evidence obtained during facilitated workshops is generally considered more reliable.
- D. Internal auditors do not need other sources of information, as the data gathered during facilitated workshops is sufficient.
正解：B
質問 # 90
An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?
- A. Apply antivirus and patch management software.
- B. Utilize secure socket layer encryption.
- C. Utilize dedicated and encrypted network connections.
- D. Install a software inventory management application.
正解：D
質問 # 91
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. 1 and 2.
- B. 2 and 4.
- C. 1 and 4.
- D. 2 and 3.
正解：A
質問 # 92
A chief audit executive (CAE) of an international charity reports functionally to the audit committee of the board of directors and administratively to the charity's chief financial officer (CFO).
Which of the following would impair the internal audit function's independence?
- A. The CFO administers the annual evaluation process for the internal auditors.
- B. The CFO determines the scope of internal audit work in the accounting department.
- C. The CFO provides feedback on the CAE's audit reports.
- D. The CFO manages the accounting of the budget for the internal audit function.
正解：B
質問 # 93
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. 3 and 4.
- B. 1 and 2.
- C. 1 and 4.
- D. 2 and 3.
正解：B
質問 # 94
Which of the following statements describes a control failure that is not directly attributable to a customer billing application?
1. End users have raised a number of concerns regarding data integrity.
2. An untested program change is transferred from the test environment to production.
3. Purchase history does not reconcile with accounts receivable for some customers.
4. End user security is inadvertently granted to an unauthorized individual by management.
- A. 2 and 4.
- B. 1 and 3.
- C. 1 and 4.
- D. 2 and 3.
正解：A
質問 # 95
In which of the following scenarios would a customer service hotline receive a high volume of complaints regarding payments not being applied to customers' accounts?
- A. An employee is tampering with customer checks.
- B. Invoices are not being mailed to customers.
- C. The customer service department is not forwarding complaints to the accounts receivable department.
- D. Employees are submitting fraudulent expense reports.
正解：A
質問 # 96
A medical insurance provider uses an electronic claims-submission process and suspects that a number of physicians have submitted claims for treatments that were not performed. Which of the following control procedures would be most effective to detect this type of fraud?
- A. Send confirmations to the physicians, requesting them to verify the exact nature of the claims submitted to the insurance provider.
- B. Require the physician to submit a signed statement attesting that the treatments had been performed.
- C. Use computer software to identify abnormal claims based on the insured's age and medical history.
- D. Develop an integrated test facility and submit false claims to verify that the system is detecting such claims on a consistent basis.
正解：C
質問 # 97
A credit card company detects potential errors in credit card numbers by checking whether all entered numbers contain the correct amount of digits. This is an example of which of the following IT controls?
- A. Check digits.
- B. Logic test.
- C. Balancing control activities.
- D. Data integrity tests.
正解：B
質問 # 98
Which of the following is most likely to function as a directive control?
- A. Cycle counts.
- B. Security dogs.
- C. Alert employees.
- D. Insurance claims.
正解：C
質問 # 99
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