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質問 # 62
An organization's chief audit executive (CAE) determines that the internal audit staff does not have the requisite skills to conduct an audit of the financial derivatives area. Which of the following would be the best course of action for the CAE to follow?
- A. Determine the requisite knowledge needed, and obtain the proper training for auditors, even if the training will significantly push back the project's timeframe as outlined by the audit committee.
- B. Employ the skills of a financial derivatives expert to consult on the project, and supplement the consulting with a local seminar on financial derivatives.
- C. Notify the audit committee of the problem, and assign the most competent auditors on staff to perform the audit engagement.
- D. Outsource the audit engagement to a qualified external auditing firm without burdening the audit committee with the decision.
正解：B
質問 # 63
Which of the following is an example of a risk management avoidance response?
- A. Exiting a marketplace.
- B. Obtaining product insurance.
- C. Recalling a product.
- D. Outsourcing production.
正解：A
質問 # 64
Which of the following is a common type of payroll fraud?
- A. Unearned bonuses or commissions.
- B. Fictitious employees.
- C. Skimming.
- D. Unauthorized overtime.
正解：B
質問 # 65
According to IIA guidance, which of the following statements is true?
- A. The overall focus of the framework is on significant controls in all critical IT applications.
- B. Risks in IT processes are best mitigated by individual controls.
- C. Control process risks are found at multiple layers of the IT environment.
- D. IT risks and related controls are operational and best identified using a bottom-up approach.
正解：C
質問 # 66
When an internal auditor applies due professional care to perform an assurance engagement, which of the following must she consider?
1. Findings of the last audit engagement performed.
2. Probability of significant errors, irregularities, or noncompliance.
3. Extent of work needed to achieve engagement objectives.
4. Cost of the engagement versus the potential benefits.
- A. 1 and 4 only
- B. 2 and 3 only
- C. 1, 2, 3, and 4
- D. 2, 3, and 4 only
正解：D
質問 # 67
Which of the following statements is true with regard to conducting an effective quality assurance and improvement program?
- A. Members of the internal audit activity are not permitted to perform quality assessments, as they would not be independent.
- B. Periodic internal assessments provide the most current and independent recommendations for improvement.
- C. The conclusions of periodic internal assessments are intended to assist in achieving conformity to the Standards.
- D. The IIA's Quality Assessment Manual for the Internal Audit Activity must be used as the basis for periodic assessments.
正解：C
質問 # 68
A candidate has applied for an entry level internal audit position. The candidate holds a CISA (Certified Information Systems Auditor) designation, and has six months of audit experience, but limited knowledge of accounting principles and techniques. According to the IIA guidance, which of the following is the most relevant reason for the chief audit executive to consider this candidate?
- A. An entry level position does not require expertise in any particular area.
- B. Other internal auditors possess sufficient knowledge of accounting principles and techniques.
- C. Accounting skills can be learned over time with appropriate training.
- D. The candidate's information systems knowledge and real-world experience in internal auditing.
正解：D
質問 # 69
According to IIA guidance, which of the following individuals would best be considered independent for the purpose of participating in an external assessment of the quality assurance and improvement program for an internal audit activity (IAA)?
- A. An employee in an affiliated organization who has never worked directly with the IAA.
- B. An employee in the parent organization who has not had any previous contact with the IAA.
- C. A competent employee of an independent external organization that provides co-sourcing services to the IAA.
- D. A former employee knowledgeable of the IAA who resigned three years earlier from the organization.
正解：D
質問 # 70
A fraud investigation was completed by management, and a proven fraud was communicated to relevant authorities. According to MA guidance, which of the following roles would be most appropriate for the internal audit activity to undertake after the investigation?
- A. Conduct lessons learned sessions to ascertain how the fraud occurred and which controls failed.
- B. Review the investigation and implement any improvements to the process.
- C. Determine why The fraud was not detected earlier and design controls to strengthen early detection.
- D. Plan employee sessions and team building strategies for the organization to improve awareness of fraud among employees.
正解：A
質問 # 71
According to IIA guidance, which of the following must the internal auditor consider to meet the requirements for due professional care?
- A. The training courses necessary to enhance the internal auditor's knowledge, skills, and other competencies.
- B. The appropriateness of assurance procedures necessary to ensure all significant risks will be identified.
- C. The extent of work needed to achieve the engagement's objectives.
- D. The use of innovative technology and data analysis techniques.
正解：C
質問 # 72
Which of the following statements accurately describes an internal auditor's responsibility with regard to due professional care?
- A. An internal auditor should express an opinion only when consensus with top management has been achieved.
- B. An internal auditor's opinion should be limited to the effectiveness of internal controls.
- C. An internal auditor's opinion should be based on factual evidence.
- D. An internal auditor's opinion should be based on experience and free of all bias.
正解：C
質問 # 73
A snow removal company is conducting a scenario planning exercise where participating employees consider the potential impacts of a significant reduction in annua snowfall for the coming winter. Which of the following best describes this type of risk?
- A. Inherent.
- B. Net.
- C. Accepted.
- D. Residual.
正解：A
質問 # 74
According to IIA guidance, which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?
- A. An internal auditor performed an assurance engagement for the effectiveness of accounts payable access controls, one of which he previously helped to design.
- B. An internal auditor participated in an audit of controls around absenteeism, despite providing some consultation on controls in this area earlier in the year.
- C. An internal auditor assessed the effectiveness of controls over payroll software, which he had helped implement with a previous employer.
- D. An internal auditor, previously employed in the quality assurance operations area, performed a consulting engagement for the operations manager.
正解：A
質問 # 75
While reviewing the workpapers of a new auditor, the auditor in charge discovered that additional audit procedures might be necessary. According to IIA guidance, which of the following would be most relevant for the auditor in charge to consider when making this decision?
- A. Resource management.
- B. Coordination.
- C. Engagement supervision.
- D. Due professional care.
正解：D
質問 # 76
Which of the following factors have the greatest influence on the independence of the internal audit activity?
- A. Rotational assignments and familiarity of the internal audit activity.
- B. Quality assessments and cultural biases of the internal audit activity.
- C. Employee incentives and self review of the internal audit activity.
- D. Organizational positioning and scope control of the internal audit activity.
正解：D
質問 # 77
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. Interrogating a suspected fraudster.
- B. Planning an engagement of the area in which fraud is suspected.
- C. Completing a process review to improve controls to prevent fraud.
- D. Employing audit tests to detect fraud.
正解：D
質問 # 78
Which of the following actions indicates a lack of due professional care by an internal auditor performing an audit of a store's cash function?
- A. The audit report included a well-supported recommendation for a reduction in staff even though such a reduction might adversely impact morale.
- B. The auditor tested samples of transactions to test the cash function's process flows.
- C. The auditor discovered an instance of potential fraud and reported it immediately to management, but did not alert authorities outside the organization.
- D. After determining that the cash function internal controls were strong, the audit report assured senior management that fraud was not present.
正解：D
質問 # 79
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