IIA IIA-ACCA 問題集

質問 1：
Which of the following statements is true about The IIA Global Internal Audit Competency Framework?
A. The framework is designed to be used primarily by chief audit executives that are developing indicators to measure the performance of the internal audit activity for which they are responsible.
B. The core competencies outlined in the framework are not expected of a person undertaking an entry-level position as an internal auditor.
C. The framework lists the core competencies internal auditors should possess before attempting to attain The IIA's Certified Internal Auditor certification.
D. The framework describes competencies needed for individual internal auditors, but not those necessary at the chief audit executive level.
正解：A

質問 2：
According to the waterfall cycle approach to systems development, which of the following sequence of events is correct?
A. Program design, system requirements, software design, analysis, coding, testing, operations.
B. System requirements, analysis, coding, software design, program design, testing, operations.
C. System requirements, software design, analysis, program design, coding, testing, operations.
D. System requirements, software design, analysis, program design, testing, coding, operations.
正解：C

質問 3：
According to IIA guidance, which of the following statements is true regarding periodic internal assessments of the internal audit activity?
A. Internal assessments are conducted to benchmark the internal audit activity's performance against industry best practices.
B. An internal auditor may perform a peer review of a colleague's workpapers, as long as the auditor wasn't involved in the audit under review.
C. Internal assessments must be performed at least once every five years by a qualified assessor.
D. Follow-up to ensure appropriate improvements are implemented is a recommended, but not mandatory, element of internal assessments.
正解：B

質問 4：
Which of the following is a key characteristic of a zero-based budget?
A. A zero-based budget provides estimates of costs that would be incurred under different levels of activity.
B. A zero-based budget maintains focus on the budgeting process.
C. A zero-based budget uses input from lower-level and middle-level managers to formulate budget plans.
D. A zero-based budget is prepared each year and requires each item of expenditure to be justified.
正解：D

質問 5：
Which of the following is not a direct benefit of control self-assessment (CSA)?
A. CSA increases control consciousness.
B. CSA can improve the control environment.
C. CSA allows management to have input into the audit plan.
D. CSA allows process owners to identify, evaluate, and recommend improving control deficiencies.
正解：C

質問 6：
An organization's account for office supplies on hand had a balance of S9,000 at the end of year one. During year two. the organization recorded an expense of $45,000 for purchasing office supplies. At the end of year two. a physical count determined that the organization has $11,500 in office supplies on hand. Based on this information, what would be recorded in the adjusting entry at the end of year two?
A. A debit to office supplies on hand for S20.500
B. A debit to office supplies on hand for S2.500
C. A debit to office supplies on hand for S42.500
D. A debit to office supplies on hand for $11,500
正解：B

質問 7：
What is the most significant potential problem introduced by just-in-time inventory systems?
A. They require significant computer resources.
B. They prevent manufacturers from scaling up or down to meet changing demands.
C. They are susceptible to supply-chain disruptions.
D. They require complicated materials-supply contracts.
正解：C

質問 8：
According to IIA guidance, which of the following is least likely to be a key financial control in an organization's accounts payable process?
A. Require the approval of additions and changes to the vendor master listing, where the inherent risk of false vendors is high.
B. Compare employee addresses to vendor addresses to identify potential employee fraud.
C. Monitor amounts paid each period and compare them to the budget to identify potential issues.
D. Monitor customer quality complaints compared to the prior period to identify vendor issues.
正解：D