BEAC CPEA 問題集

質問 1：
In a audit program, an important first step is planning a program. Among the decisions to be made are: what is the objective to be achieved, who will be involved, how often will audits be conducted, what laws and regulations will be covered, and should information be kept:
A. Public
B. None of these
C. Documented
D. Confidential
正解：D

質問 2：
Process audits are normally:
A. Performed internally or externally
B. Performed externally only
C. More extensive than system audits
D. Less extensive than product audits
正解：B

質問 3：
A product quality audit always requires:
A. An assessment of product conformance
B. The use of a scoring checklist
C. An examination of processing procedures
D. An appraisal of process completeness
正解：A

質問 4：
A CMS under the policy is defined as an "entity's documented systematic efforts, appropriate to the size and nature of its business, to prevent, detect and correct violations" through the following CMS criteria:
A. Training to communicate the previous year policies
B. Assignment of responsibility to oversee conformance with these policies, standards, and procedures
C. Documentation of policies, standards, and procedures that identify how employees and agents are to meet regulatory requirements
D. Employee incentives to perform in accordance with the compliance policies, standards, and procedures
正解：B,D

質問 5：
Which one of the following is FALSE about Internal Control Evaluation Checklists (ICEC)?
A. It is normally employed where system's information has already been recorded
B. It is designed to determine, whether desirable internal controls are present
C. ICEC is developed to overcome the shortcomings of Internal Control Questionnaire
D. The rules of constructing ICEC is different than construction of Internal Control Questionnaire
正解：A