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質問 # 87
Which of the following would an internal auditor expect to find within an organization's internal control framework?
- A. Details of how each group from the Three Lines Model fits into the risk management strategy.
- B. A statement of the organization s values, reflecting its attitude toward risk
- C. A compliance risk mitigation strategy to be implemented by the compliance function.
- D. The risk appetite related to establishing and approving process
正解：B
質問 # 88
An organization is implementing a new cybersecurity policy and has established a committee to ensure stakeholder alignment across the organization's infrastructure, network, and security teams. The head of the committee has asked the chief audit executive if the internal audit activity could play a role in these efforts. According to HA guidance, which of the following is the most appropriate response?
- A. The internal audit activity may assist the committee and consult with management on the organization's responses and control activities.
- B. The internal audit activity is knowledgeable about risk and therefore should prioritize the organization's responses and control activities for the committee.
- C. The internal audit activity should not participate because there are no IT auditors on staff.
- D. It is not appropriate for the internal audit activity to play a role because its independence must be protected.
正解：A
質問 # 89
After being terminated due to downsizing,an internal auditor finds a different job with an organization in the same industry. Which of the following actions would violate the IIA Code of Ethics?
- A. In the first week at the new organization,the auditor discovers a high fraud risk surrounding the organization's database and suggests that the information technology department implement a new password system to prevent fraudulent actions before they occur.
- B. To determine audit priorities in the new job,the auditor uses the audit risk approach that the auditor's previous employer used,without receiving permission to do so.
- C. At the new organization,the auditor is asked to develop forms to implement probability-proportional-to-size sampling. Although unsure of how to perform this type of sampling,the auditor proceeds without asking for assistance.
- D. In preparing for an audit at the previous organization,the auditor had conducted a great deal of research on the Internet at home to identify best practices for the management of a treasury function. The auditor has retained much of the research and uses it to conduct an audit of the new employer's treasury function.
正解：C
解説：
Topic 6, Volume F
質問 # 90
Which of the following definitions best describes enterprise risk management?
- A. Enterprise risk management is narrower than internal control and focuses on risk mitigation strategies across the enterprise.
- B. Enterprise risk management is broader than internal control and focuses on risk identification and management, and assurance that business objectives will be met.
- C. Enterprise risk management is broader than governance and internal control, and focuses on activities designed to ensure that risks are contained at a level acceptable to the enterprise.
- D. Enterprise risk management is narrower than internal control and focuses on managing the risk of loss resulting from external events.
正解：B
解説：
Section: Volume D
質問 # 91
An organization that outsources much of its internal audit work to an external service provider is planning for an external quality assessment. Which of the following options would accomplish this task and be in conformance with the Standards?
- A. Engaging an external industry associate that performed a similar review for a supplier of the organization.
- B. Using a team under the direction of the organization's chief audit executive, and obtaining validation from a former manager of the internal audit activity.
- C. Selecting a team from an independent entity that previously employed the chief audit executive of the organization.
- D. Using the same external service provider because of its competency and experience with the organization.
正解：A
質問 # 92
Which of the following is the best way to detect fraud?
- A. Perform background investigations.
- B. Activate a whistleblower hotline.
- C. Conduct anti-fraud training.
- D. Implement process controls.
正解：B
質問 # 93
Which of the following best describes the differences between internal auditors and external auditors?
- A. External auditors are concerned about misstatements in the organization's financial statements, while internal auditors are concerned about fraudulent activities that could impact the organization's financial statements
- B. External auditors are required to hold an accounting designation and are responsible for continuing their education, while internal auditors are required to hold an internal audit designation.
- C. External auditors focus on the accuracy and understandability of financial statements, while internal auditors help the organization accomplish its objectives by evaluating and improving the effectiveness of the control process.
- D. External auditors are not employees of the organization, while internal auditors are employees who have in-depth knowledge of the business, making their opinion more reliable to the board and senior management.
正解：D
質問 # 94
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. Install a software inventory management application.
- D. Utilize dedicated and encrypted network connections.
正解：C
解説：
Section: Volume E
Explanation/Reference:
質問 # 95
Which of the following can be used to minimize employees' resentment of controls?
- A. Making sure employees are exempt from participating in control creation
- B. Implementing controls without lengthy explanations of their purpose
- C. Developing general constricting controls rather than detailed ones
- D. Not using controls to achieve goals
正解：C
質問 # 96
The primary reason that a chief audit executive (CAE) reviews external audit management letters and management response is to:
- A. Check the effectiveness of external audit resources used.
- B. Ensure that comments in the letter are supported by evidence.
- C. Select areas to emphasize in future internal audit engagements.
- D. Verify that there has been no duplication of internal audit work.
正解：C
質問 # 97
According to IIA guidance, which of the following best describes expense reimbursement fraud'?
- A. Theft of cash after it is recorded in the books
- B. Theft of assets through fictitious or inflated invoices
- C. Theft of assets through false mileage travel logs and meal charges
- D. Theft of cash before it is recorded in the books
正解：C
質問 # 98
Which of the following actions would be most effective to help an internal auditor determine how successful the organization has been in communicating the existence of its ethics hotline?
- A. Benchmarking the average time to investigate hotline complaints.
- B. Reviewing the number of anonymous hotline allegations against employee complaints.
- C. Tracking the number of hotline allegations per total number of employees.
- D. Surveying employees to determine whether they are aware of the hotline.
正解：D
質問 # 99
According to IIA guidance, the internal audit activity must be free from interference in which of the following areas in order to maintain organizational independence?
- A. Determining scope.
- B. Allocating internal costs.
- C. Compensating the chief audit executive.
- D. Monitoring resources.
正解：C
質問 # 100
Of all the common characteristics of frauds, which of the following can the organization influence the most?
- A. Commitment.
- B. Rationalization
- C. Pressure or incentive.
- D. Opportunity
正解：D
質問 # 101
During the planning phase of an audit, an internal auditor preliminarily concluded that the controls for a process were adequately designed to manage the associated risk. Under what conditions might this preliminary assessment subsequently prove to be unreliable?
- A. Compensating controls from other processes were not present.
- B. Redundant controls are not in place to enhance well designed controls.
- C. Entity level controls are informal and not consistently enforced.
- D. Process controls were not developed from an existing key control checklist.
正解：C
質問 # 102
To fill a critical vacancy, an internal auditor is assigned temporarily to a nonaudit role in the purchasing department, where she worked previously before joining the internal audit activity. According to IIA guidance, which of the following statements is true regarding these circumstances?
- A. The auditor should obtain the CAE's approval as to the nature and scope of the duties she is permitted to perform during her temporary assignment.
- B. The CAE may conduct audits in the purchasing department during the auditor's temporary assignment.
- C. Any work performed by the auditor during her temporary assignment must conform to the internal audit charter.
- D. The chief audit executive (CAE) should review all work performed by the auditor during her temporary assignment to ensure no impairments.
正解：A
質問 # 103
What is the primary purpose of a risk management program?
- A. Reduce risk to a tolerable level.
- B. Transfer all risks to external third parties.
- C. Reduce all risks regardless of costs.
- D. Identify every significant risk to avoid it.
正解：A
質問 # 104
Which of the following are typical management control activities?
- A. Reconciliation, planning, and inquiry.
- B. Reconciliation, inquiry, and documentation.
- C. Planning, inquiry, and documentation.
- D. Reconciliation, planning, and documentation.
正解：B
質問 # 105
After being terminated due to downsizing, an internal auditor finds a different job with an organization in the same industry. Which of the following actions would violate the IIA Code of Ethics?
- A. At the new organization, the auditor is asked to develop forms to implement probability-proportional-to-size sampling. Although unsure of how to perform this type of sampling, the auditor proceeds without asking for assistance.
- B. In preparing for an audit at the previous organization, the auditor had conducted a great deal of research on the Internet at home to identify best practices for the management of a treasury function. The auditor has retained much of the research and uses it to conduct an audit of the new employer's treasury function.
- C. To determine audit priorities in the new job, the auditor uses the audit risk approach that the auditor's previous employer used, without receiving permission to do so.
- D. In the first week at the new organization, the auditor discovers a high fraud risk surrounding the organization's database and suggests that the information technology department implement a new password system to prevent fraudulent actions before they occur.
正解：A
質問 # 106
When dealing with various stakeholders which of the following is true regarding an internal auditor's responsibility to remain objective
and independent?
- A. The internal auditor may initially disagree with management s acceptance of a risk, but reevaluate and agree with management's judgment after further discussion
- B. When working on business unit audits it is sometimes sufficient for the internal auditor to report deficiencies only to the unit manager when remediation is not complex
- C. Some audit issues may remain unremediated and unreported if management will accept recommendations that the internal auditor deems more important
- D. When deciding between conflicting reports of a control's performance from a control operator and the operator's manager the internal auditor should generally believe the manager
正解：A
質問 # 107
During a review of employee benefits, a staff internal auditor observed an ambiguity in the incentive compensation policy. If reported, it could negatively impact the internal auditor's compensation. Which of the following would encourage the internal auditor to be objective in his work?
- A. Audit committee review of every engagement report at the conclusion of the audit.
- B. Internal audit charter approved by the board.
- C. External assessments of the internal audit activity every five years.
- D. Periodic reinforcement of the internal audit activity's code of ethics disclosure practices.
正解：D
質問 # 108
An organization's accounts payable function improved its internal controls significantly after it received an unsatisfactory audit report. When planning a follow-up audit of the function, what level of detection risk should be expected if the audit and sampling procedures used are unchanged from the prior audit?
- A. Detection risk is higher because control risk is lower.
- B. Detection risk is lower because control risk is lower.
- C. Detection risk is unchanged although control risk is lower.
- D. Detection risk is lower because control risk is higher.
正解：C
質問 # 109
In a small organization, management is unable to achieve adequate segregation of duties for its cash-handling procedures Therefore hidden surveillance cameras were installed to monitor cash-handling activities Which of the following best describes this type of control?
- A. Process-level control
- B. Preventive control
- C. Corrective control
- D. Compensating control
正解：D
質問 # 110
Which of the following scenarios would most likely impair the independence of an internal audit activity?
- A. An audit manager removes a finding from the draft report due to disagreements with the chief financial officer
- B. A relative of an internal audit team member works m a department being reviewed
- C. The operating effectiveness of a control is reported as 'satisfactory." because no concerns were identified during planning
- D. The internal audit budget is reduced by management requiring the removal of all lT-related engagements from the audit plan
正解：D
質問 # 111
According to IIA guidance, which of the following is the most likely obstacle to undertaking a quality assurance and improvement program by the internal audit activity?
- A. The lack of independence and objectivity.
- B. The size of internal audit department under review.
- C. The time commitment to complete.
- D. The inability to adequately fund the program.
正解：D
質問 # 112
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