IIA-CIA-Part1 無料問題集「IIA Essentials of Internal Auditing」

（A）If it is a consulting engagement, decline the assignment and ask to be reassigned, because in a consulting engagement the auditor must not assess operations for areas in which they were previously responsible.

（B）If it is an assurance engagement, accept the assignment because direct knowledge of the existing accounts payable processes wifi provide depth and add more value.,

（C）If it is an assurance engagement, accept the assignment because the chief audit executive had knowledge of the internal auditor's previous role when this engagement was assigned.

（D）If it is a consulting engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value.

（A）The control IS ineffective but efficient.

（B）The control IS both Ineffective and Inefficient

（C）The control is both effective and efficient

（D）The control IS effective but inefficient

（A）The auditor's fieldwork was not properly supervised.

（B）The auditor misunderstood the audit objectives.

（C）The auditor lacked an understanding of the organization.

（D）The auditor lacked professional skepticism.

（A）If supported by assessment results, reporting provides assurance that internal auditors demonstrate conformance with the Code of Ethics

（B）Following the reporting the board must give the internal audit activity five years to correct any deviations

（C）A report, including the results of both internal and external assessments must be provided to the board annually

（D）Internal assessments must be reported to the board at least every five years

（A）Religious injunctions.

（B）Personal virtues.

（C）Utilitarian benefits.

（D）Distributive justice.

（A）The compensation structure of the qualified assessment team.

（B）The scope and frequency of both internal and external quality assessments.

（C）The number and qualifications of internal audit staff members assigned to perform internal assessments during the year.

（D）The list of audit engagements that will be assessed during the year.

（A）Internal auditors may not accept gifts from management of the area under review

（B）Internal auditors must observe the law and make required disclosures

（C）The chief audit executive reports directly to the board

（D）Internal auditors may not disclose personal data of the audit client

（A）Reconcile invoices and work acceptance sheets submitted by contractors

（B）Compare actual payments to contractors with budgeted values and analyze discrepancies

（C）Utilize unmanned drones to conduct regular flights and photo shoots over the areas where work is performed

（D）Require contractors to submit completed and signed work acceptance sheets

（A）Budget requirements for each engagement

（B）Expertise requirements for internal auditors

（C）Audit engagements to be completed in the next fiscal year

（D）Functional and administrative reporting lines for the chief audit executive

（A）Determining if the objectives of QAIP are current

（B）Planning and supervising engagements

（C）Identifying opportunities for improvement m internal audit's processes and procedures

（D）Evaluating the quality of supervision

（A）Posting cash receipts and cash payments to the general ledger.

（B）Distributing payroll checks and approving sales returns for credit.

（C）Posting bad debt write-offs and reconciling the accounts payable subsidiary ledger.

（D）Recording cash receipts and preparing bank reconciliations.

（A）Conducting the engagement on the presupposition that fraud exists.

（B）Advising management of the area under review on how to mitigate internal control risks.

（C）Following the policies as prescribed by the internal audit manual.

（D）Assessing the risk of noncompliance with laws and regulations

（A）Suggesting alternatives to decision makers.

（B）Achieving engagement objectives.

（C）Determining the scope of internal audit services

（D）Improving the integrity of information.

（A）Risk transfer.

（B）Risk avoidance.

（C）Risk reduction.

（D）Risk acceptance.