IIA-CIA-Part2 無料問題集「IIA Practice of Internal Auditing」

（A）Discovery sampling.

（B）Stop-or-go sampling.

（C）Haphazard sampling.

（D）Stratified attribute sampling.

（A）Any risk that can cause material or financial loss

（B）Any risk involving organizational expansion into a new geographical area with an unstable political environment.

（C）Any risk involving investments into bitcoin and suspicious derivatives

（D）Any risk that could cause injuries or pollute the environment

（A）A memorandum stating policies and procedures

（B）A written administrative audit manual

（C）A formalized technical audit manual

（D）A comprehensive policy and procedure manual

（A）The member and the internal auditor should opt for informal meetings even if it means that no formal documentation will be created.

（B）The mentor should be the internal auditor's supervisor to ensure that the auditor performance is assessed in a relevant and meaningful context.

（C）The mentor relationship is usually not suitable for internal audit staff, as it does not leas to professional development.

（D）The value of mentoring is derived primarily from the personal relationship between the two parties involved, and the mentor's level of relevant experience should not be a key factor.

（A）Develop a report of excess inventory and compare the inventory with current production volume

（B）Select a sample of production estimates and MRPs for several periods and trace them into the system to determine that input is accurate

（C）Compare purchase orders generated from test data input into the LAN with purchase orders generated from production data for the most recent period

（D）Compare the pans needed based on current production estimates and the MRP for the revised production techniques with the purchase orders generated from the system for the same period

（A）Sampling risk.

（B）Control risk.

（C）Nonsampling risk.

（D）Residual risk.

（A）Confirmation letters.

（B）Policy statements.

（C）Canceled checks.

（D）Remittance advices.

（A）Comparing the sales of the subsidiary with the sales of another subsidiary for the last two periods.

（B）Comparing the current ratio of the subsidiary with the current ratio of another company for the same period

（C）Comparing the sales of the subsidiary with the budgeted figures for the last two periods

（D）Comparing common-size financial statements of the subsidiary with the averages of the industry for the last two periods

（A）To test the adequacy of controls.

（B）To identify residual risks.

（C）To determine segregation of duties.

（D）To help develop process maps.

（A）These are weaknesses resulting from a lack of a documented contracting policy

（B）Management should expedite actions to rectify the observations identified

（C）Substandard service delivery by vendors may not be detected

（D）The internal controls guiding contract management are not operating effectively

（A）Enabling continuous auditing.

（B）Facilitating electronic workpapers.

（C）Using machine learning.

（D）Employing generalized audit software.

（A）Perform a comprehensive review of the organization s existing policies and standard operating procedures.

（B）Conduct interviews with senior management to obtain their input and insights regarding operational controls.

（C）Complete a transaction walkthrough fiat focuses on the design and operation of financial reporting controls

（D）Review the procurement process map w*h employees who carry out key activities to obtain their input and insights.

（A）Distribute the reports through the use of blind copies.

（B）Disclose the information in a separate report.

（C）Exclude the results from the report and verbally report the conditions to senior management and the board.

（D）Distribute the information in a confidential report to the board only

（A）The reliance on other assurance providers increases

（B）The results of individual engagements do not support a satisfactory opinion on the effectiveness of internal control.

（C）The results of the individual engagements do not support a positive assurance opinion on the effectiveness of internal control

（D）The audit risk and associated legal implications increase

（A）Vouching vendor invoices to payments made.

（B）Sorting payments by invoice to detect successive duplicate invoices.

（C）Comparing a random sample of vendor invoices to purchase orders.

（D）Sorting invoices by purchase orders and comparing for successive duplicate invoices.

（A）Report the monitoring status to senior management when requested.

（B）Include all types of observations in the monitoring process.

（C）Assist management with implementing corrective actions.

（D）Determine the frequency and approach to monitoring.

（A）Because the design weakness has been identified no additional audit work is needed

（B）Report the finding that management has accepted a level of risk that is unacceptable.

（C）Perform additional audit work to better articulate the risk

（D）Proceed to testing how effectively the control is opening.

（A）The level of control is excessive given the level of risk

（B）The level of control is appropriate given the level of risk

（C）The level of control is inadequate given the level of risk

（D）There is not enough of information to determine whether the controls are appropriate or not

（A）Performance audit

（B）Quality audit

（C）Compliance and financial audit

（D）Operational audit

（A）Ratings are only used to assess the condition of an observation made by an internal auditor.

（B）The audit report must present the information in the following order (1) audit scope, (2) engagement objectives, and (3) engagement results

（C）Communications must be relevant logical, and free from errors before they are disseminated.

（D）Audit findings may be communicated to management prior to issuance of the final approved audit report.