IIA-ACCA無料問題集「IIA ACCA CIA Challenge」

質問 1

The following transactions and events occurred during the year:

- $300,000 of raw materials were purchased, of which $20,000 were returned because of defects
- $600,000 of direct labor costs were incurred.
- S750.000 of manufacturing overhead costs were incurred.
What is the organization's cost of goods sold for the year?

（A）$1.480.000

（B）$1 500 000

（C）$1650 000

（D）$1,610.000

正解：B 解答を投票する

質問 2

An organization with global headquarters in the United States has subsidiaries in eight other nations. If the organization operates with an ethnocentric attitude, which of the following statements is true?

（A）Standards used for evaluation and control are determined at local subsidiaries, not set by headquarters.

（B）People of local nationality are developed for the best positions within their own country

（C）Orders, commands and advice are sent to the subsidiaries from headquarters.

（D）There is a significant amount of collaboration between headquarters and subsidiaries.

正解：C 解答を投票する

質問 3

Which of the following is the primary engagement responsibility of an entry-level internal auditor?

（A）Leadership.

（B）Documentation.

（C）Reporting.

（D）Analysis.

正解：D 解答を投票する

質問 4

An organization accomplishes its goal to obtain a 40 percent share of the domestic market, but is unable to get the desired return on investment and output per hour of labor. Based on this information the organization is most likely focused on which of the following?

（A）Marketing and not capital investment.

（B）Capital investment and not marketing

（C）Effectiveness and not efficiency.

（D）Efficiency and not input economy.

正解：C 解答を投票する

質問 5

An internal auditor discovered that several unauthorized modifications were made to the production version of an organization's accounting application. Which of the following best describes this deficiency?

（A）Application controls weakness.

（B）Production controls weakness.

（C）Authorization controls weakness.

（D）Change controls weakness.

正解：D 解答を投票する

質問 6

For which of the following fraud engagement activities would it be most appropriate to involve a forensic auditor?

（A）Performing statistical analysis for data anomalies.

（B）Assessing contracts for relevant terms and conditions.

（C）Independently evaluating conflicts of interests.

（D）Preparing evidentiary documentation.

正解：D 解答を投票する

質問 7

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）Disclose the deficiency, and request that the investigation be reassigned to the first line of defense.

（B）Outsource the sensitive investigation to a third-party consultant with 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）Proceed with the investigation, as internal auditors are not required to have fraud expertise.

正解：B 解答を投票する

質問 8

Which of the following types of fraud includes embezzlement?

（A）Corruption.

（B）Bribery.

（C）Misappropriation of assets.

（D）Fraudulent statements.

正解：C 解答を投票する

質問 9

An internal auditor is performing analytical reviews as part of an audit of a supermarket's merchandising department. Because the economy has declined since midyear, the auditor can expect to encounter which of the following?

（A）Lower obsolete stock disposal.

（B）Higher operating margin.

（C）Higher inventory turnover.

（D）Lower sales volume.

正解：D 解答を投票する

質問 10

An organization has a complex systems infrastructure consisting of multiple internally developed, off the shelf, and purchased but significantly customized applications. Some of these applications share databases or process data that is used by another stand-alone application, and interfaces have been written to move data between these applications as needed through batch processing Which of the following situations presents the greatest risk exposure given this environment?

（A）Documentation of each system and its interactions, interfaces, and dependencies with other systems and databases is not gathered and maintained.

（B）Batch processing jobs include key financial data that is not posted to the accounting system until the next day. preventing real-time queries.

（C）The implementation of a major update for a key application is delayed until any potential interdependencies are identified and analyzed.

（D）The job scheduling tool frequently malfunctions, causing scheduled jobs not to run. An error message is sent to IT personnel when a job fails.

正解：A 解答を投票する

質問 11

An internal audit team is performing an audit of workplace accident claims.
Which of the following actions by the audit team best demonstrates due professional care?

（A）Reviewing claims to ensure all accidents actually occurred in the workplace.

（B）Having an occupational health officer on the engagement team.

（C）Placing reliance on medical reports from the injured worker's doctor.

（D）Determining that the claims have been classified properly.

正解：B 解答を投票する

質問 12

Which of the following activities is most likely to require a fraud specialist to supplement the knowledge and skills of the internal audit activity?

（A）Planning an engagement of the area in which fraud is suspected.

（B）Interrogating a suspected fraudster.

（C）Completing a process review to improve controls to prevent fraud.

（D）Employing audit tests to detect fraud.

正解：D 解答を投票する

質問 13

An internal auditor and engagement client are deadlocked over the auditor's differing opinion with management on the adequacy of access controls for a major system. Which of the following strategies would be the most helpful in resolving this dispute?

（A）Ask the chief audit executive to mediate.

（B）Conduct a joint brainstorming session with management.

（C）Disclose the client's differing opinion in the final report.

（D）Escalate the issue to senior management for a decision.

正解：B 解答を投票する

質問 14

Which of the following would best prevent unauthorized external changes to an organization's data?

（A）Antivirus software, data encryption, change logs.

（B）Firewall, data encryption, backup procedures.

（C）Antivirus software, firewall, backup procedures.

（D）Antivirus software, firewall, data encryption.

正解：D 解答を投票する

質問 15

According to IIA guidance, which of the following external groups is most likely to represent a liability risk, based on activities associated with the organization's corporate social responsibility program?

（A）Consumers.

（B）Investors.

（C）Activists.

（D）Suppliers.

正解：C 解答を投票する

IIA-ACCA 無料問題集「IIA ACCA CIA Challenge」

弊社を連絡する

関連リンク

トップ試験