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

（A）That authorization for payment of goods received has not been granted at the appropriate level.

（B）That supplier invoices are processed and paid before the goods are received.

（C）That purchasing policies have not been updated.

（D）That the organization is not taking advantage of quantity discounts available from its suppliers.

（A）Monitor and review.

（B）Performance measurement.

（C）Communication.

（D）Setting the context.

（A）Risk management aids with the establishment of appropriate key performance indicators.

（B）Risk management ensures the ability to eliminate potential hazards to the organization.

（C）Risk management increases employees' commitment and belief in strategic goals.

（D）Risk management includes consideration of potential opportunities for the organization.

（A）External assessments are conducted at least once every five years while internal assessments are ongoing.

（B）External assessments are conducted by senior members of the internal audit activity.

（C）Internal assessments are conducted at least once every five years while external assessments are ongoing.

（D）Internal assessments are conducted by an independent assessor or assessment team from outside the organization.

（A）Verify that there has been no duplication of internal audit work.

（B）Check the effectiveness of external audit resources used.

（C）Ensure that comments in the letter are supported by evidence.

（D）Select areas to emphasize in future internal audit engagements.

（A）II and IV only

（B）I and III only

（C）I, II, III, and IV.

（D）II, III, and IV only

（A）Validating control assessments performed by the external auditor.

（B）Implementing new controls to promote continuous improvement.

（C）Ensuring the organization's key risks are managed through appropriate controls.

（D）Assisting the organization in maintaining effective controls.

（A）Knowledge/skills gap.

（B）Monitoring gap.

（C）Accountability/reward failure.

（D）Communication failure.

（A）The board approves the annual performance evaluation of the chief audit executive.

（B）The internal auditor reviews the physical access to merchandise during an inventory count.

（C）The audit manager refrains from assigning an auditor who was a former payroll clerk to conduct a payroll audit.

（D）The audit manager conducts an internal quality assessment of the internal audit activity's adherence to the Standards.

（A）Submission of fraudulent expense reports.

（B）Check tampering by an employee.

（C）An ineffective customer service department.

（D）Poor controls in the invoice approval processes.

（A）Acceptance sampling.

（B）Variability tolerance.

（C）Ratio estimation.

（D）Stratification.

（A）Percentage of highly significant risks covered by internal audit plan.

（B）Percentage of observations made in assurance engagements compared to advisory engagements.

（C）Percentage of previously unknown risks identified per engagement.

（D）Percentage of internal audit staff skilled in alignment with the organization's structure and key risks.

（A）Verify that a code of conduct and related policies exist and are communicated.

（B）Use employee surveys to assess whether ethical programs are achieving desired outcomes.

（C）Compare the design of the organization's ethical programs with best practices.

（D）Compare the cost of the ethical programs with the achieved outcomes.

（A）Sales per store are directly related to the size of the store.

（B）Gross margin is directly related to the size of the store.

（C）Cost of goods sold is directly related to the size of the store.

（D）Employees are less productive in larger stores.

（A）Purchase requisitions and purchase orders.

（B）Observation and inspection of inventory.

（C）Warehouse receiving logs.

（D）Suppliers' reports of over shipments.

（A）A narrative, with a section dedicated to the process of each department.

（B）A combination of a flowchart, which shows the process, and a narrative, which indicates the related department.

（C）A vertical flowchart of each department, showing inputs at the top and outputs at the bottom.

（D）A horizontal flowchart, with each department identified across the top and the process flow below.

（A）Do not accept the assignment because the assignment is not part of an approved audit plan.

（B）Accept the assignment provided that such consulting services are defined in the charter.

（C）Accept the assignment if the auditor believes that it will not impair objectivity in future audit engagements.

（D）Decline the assignment because participation on task forces will impair the auditor's objectivity in future audit engagements.

（A）Red flags do not necessarily mean that fraud exists.

（B）It can be challenging to quantify red flags.

（C）There is a scarcity of established literature on red flags.

（D）Red flags can point auditors to intentional wrongdoing, errors and omissions, inefficiency, and conflicts of interest.

（A）Potential impact of risks.

（B）Audit personnel's knowledge and experience.

（C）Availability of records and data.

（D）Time required to complete the engagement.

（A）Identify the network operating costs.

（B）Determine the business purpose of the network.

（C）Map the network software and hardware products into their respective layers.

（D）Review the open systems interconnect network model.