QIA問題集、IQN実際の試験問題

質問 1

Your assurance firm is auditor of Happy Goods. The audit manager has just become engaged to the managing director's daughter, who he met through a mutual friend. The managing director owns 51% of the shares in Happy Goods. Which of the threat is not there in this case?

A. Familiarity threat

B. Self-interest threat

C. Advocacy threat

D. Intimidation threat

正解: C

質問 2

A company with 14,344 customers determines that the mean and median accounts receivable balances for the year are $15,412 and $10,382, respectively.
From this information, the auditor can conclude that the distribution of the accounts receivable balances is continuous and

A. Symmetrically skewed.

B. Negatively skewed.

C. Evenly distributed between the mean and median.

D. Positively skewed.

正解: D

質問 3

Which of the following control procedures would provide the greatest assurance that all donations to a non-profitorganizationare immediately deposited to theorganization'saccount?

A. Use a lockbox to receive all donations.

B. Require that all donations be made by cheque.

C. Perform periodic internal audits of theorganization'scash receipts by tracing deposits to the original posting in the cash receipts records.

D. Require issuance of a confirmation receipt to all donors, with the receipt issued by the person who opens and deposits the cash receipts.

正解: A

質問 4

Anorganizationuses a service bureau to process its hourly payroll transactions. The internal auditor is concerned that the hourly payroll for the year has been processed correctly and, in particular, the computation of employee withholding for pension contributions is in accordance with the union contract, which specifies charges each quarter.
Which of the following audit procedures would best accomplish the audit objective?

A. Submit a set of test data to the service bureau during an annual audit and compare the service bureau's processing with the auditor's predetermined computations on the same test data.

B. Select a stratified sample of all hourly and salaried payroll transactions for an entire reporting period, perform the necessary activities, and then compare the result with that obtained from the service bureau.

C. Select a random sample of all hourly payroll transactions for the reporting period, re-compute pay and withholding items, and compare the result with that obtained from the service bureau.

D. Select a discovery sampling of all payroll transactions for an entire reporting period and then follow up on any findings.

正解: A

質問 5

Which of the following documents would provide the best evidence that a purchase transaction has actually occurred?

A. Cancelled cheque issued in payment of the procured goods.

B. Supplier's invoice for the procured goods.

C. Ordering department's original requisition for the goods.

D. Receiving memorandum documenting the receipt of the goods.

正解: D

質問 6

Which of the following is not a stage of risk management process?

A. Migration

B. Review

C. Assessment

D. Identication

正解: A

質問 7

The following are potential sources of evidence regarding the effectiveness of the division's total quality managementprogram. Assume that, all comparisons are for similar time
periods and duration and current items are compared with similar items before the implementation of the total quality managementprogram.
The least persuasive evidence would be a comparison of

A. Manufacturing and distribution costs per unit over the two time periods.

B. Customer returns over the two time periods.

C. Scrap and rework costs over the two time periods.

D. Employee morale over the two time periods.

正解: D

質問 8

Which of the following is not an activity of internal audit function?

A. Review of the economy, efficiency and effectiveness of operations

B. Examining financial and operating information

C. Confirming that the final result (the sum) is correct

D. Review of compliance with laws, regulations and other external requirements

正解: C

IQN Qualified Internal Auditor - QIA 模擬練習