By blog Admin | 投稿日: Thu, 17 Dec 2015 08:16:58 GMT

NO.1 Which of the following would provide the greatest assurance of the accuracy of a computer
program's computation of freight charges for catalog sales?
A. Use discovery sampling, selecting transactions from invoices which should have freight charges
added to them.
B. Use either test data or parallel simulation to test the computer application.
C. Use difference estimation, selecting transactions from invoices which should have freight charges
added to them.
D. Use generalized audit software to select a monetary-unit sample of invoices that have been billed
to customers.
Answer: B

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NO.2 Which of the following situations might allow an employee to steal checks sent to an
organization and subsequently cash them?
A. Checks are not restrictively endorsed when received.
B. Only one signature is required on the organization's checks.
C. One employee handles both accounts receivable and purchase orders.
D. One employee handles both cash deposits and accounts payable.
Answer: A

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NO.3 Which of the following documents should the chief audit executive review and approve?
1.Workpaper retention policy.
2.Audit committee meeting minutes.
3.Internal audit handbook.
4.Quarterly financial statements.
A. 1 and 2 only
B. 1 and 3 only
C. 2 and 4 only
D. 1, 3, and 4 only
Answer: B

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NO.4 According to IIA guidance,when performing a compliance audit of data security standards for a
large e-commerce retailer, which of the following would represent the least likely area of risk
A. Operational risks.
B. Change or configuration risks.
C. Access risks.
D. Physical security risks.
Answer: D

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NO.5 An organization's internal auditors are reviewing production costs at a gas-powered electrical
generating plant. They identify a serious problem with the accuracy of carbon dioxide emissions
reported to the environmental regulatory agency, due to computer errors. The auditors should
immediately report the concern to:
A. The regulatory agency.
B. Plant management.
C. A plant health and safety officer.
D. The risk management function.
Answer: B

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NO.6 A retail company uses a computer program that matches electronic vendor invoices with the
applicable purchase orders and receiving information, which are also maintained electronically.
If an invoice does not match the other items within predefined ranges, a report is generated and sent
to the accounts payable department for further investigation. All of the applicable documents are
electronically marked, cross-referenced, and retained in open files. Both an integrated test facility
and a systems control audit review file (SCARF) have been included in the system.
An auditor wants to determine the extent to which items are not matched at year end and to
investigate the potential causes of the unmatched items. Which of the following audit procedures
would be most effective in determining the items to investigate?
A. Use generalized audit software to read the electronically marked unmatched items.
B. Use generalized audit software to read the purchase orders and trace to applicable receiving and
vendor invoice files.
C. Use the SCARF to identify unusual items. Select an attributes sample and trace to the underlying
D. Submit test data to identify attributes of unmatched items. Follow up by investigating the
identified attributes.
Answer: A

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NO.7 When developing the scope of an audit engagement, which of the following would the internal
auditor typically not need to consider?
A. The need and availability of automated support.
B. The potential impact of key risks.
C. The expected outcomes and deliverables.
D. The operational and geographic boundaries.
Answer: B

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NO.8 An internal auditor notes that employees continue to violate segregation-of-duty controls in
several areas of the finance department, despite previous audit recommendations. Which of the
following recommendations is the most appropriate to address this concern?
A. Recommend additional segregation-of-duty reviews.
B. Recommend appropriate awareness training for all finance department staff.
C. Recommend rotating finance staff in this area.
D. Recommend that management address these concerns immediately.
Answer: B

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投稿日: 2015/12/17 8:16:58  |  カテゴリー: IIA  |  タグ: IIA-CIA-Part2某問題集IIACIA問題集
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