IIA IIA-ACCA 問題集

質問 1：
According to IIA guidance,which of the following is true about the supervising internal auditor's review notes?
* They are discussed with management prior to finalizing the audit.
* They may be discarded after working papers are amended as appropriate.
* They are created by the auditor to support her fieldwork in case of questions.
* They are not required to support observations issued in the audit report.
A. 1 and 4 only
B. 1 and 3 only
C. 2 and 3 only
D. 2 and 4 only
正解：D

質問 2：
According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?
A. Internal auditors shall respect and contribute to legitimate and ethical objectives of the organization.
B. Internal auditors shall not accept anything that may impair or be presumed to impair their professional judgment.
C. Internal auditors shall continually improve their proficiency and effectiveness and quality of their services.
D. Internal auditors shall be prudent in the use and protection of information acquired in the course of their duties.
正解：B

質問 3：
According to IIA guidance, which of the following roles would be appropriate for an internal auditor regarding fraud risk?
1. Identification.
2. Mitigation.
3. Remediation.
4. Reduction.
A. 1 only. |
B. 1,2, 3, and 4.
C. 1, 3, and 4 only.
D. 1 and 4 only.
正解：D

質問 4：
Which of the following is not a primary reason for outsourcing a portion of the internal audit activity?
A. To complement existing expertise with a required skill and competency for a particular audit engagement.
B. To focus on and strengthen core audit competencies.
C. To gain access to a wider variety of skills, competencies and best practices.
D. To provide the organization with appropriate contingency planning for the internal audit function.
正解：D

質問 5：
When creating the internal audit plan, the chief audit executive should prioritize engagements based primarily on which of the following?
A. Requests from senior management and the board.
B. The last available risk assessment.
C. The auditable areas required by regulatory agencies.
D. The longest interval since the last examination of each audit universe item.
正解：B

質問 6：
An internal audit charter, approved by the board, restricts the internal audit activity to providing assurance only on the reliability of financial information and the effectiveness of internal accounting controls. Which of the following statements is true regarding the extent to which the external auditor may rely on the internal audit activity's work?
A. The external auditor may use the work with caution, due to the internal audit activity's scope and responsibility restrictions.
B. The external auditor may make full use of the work, as the audit charter is very specific as to the work the internal audit activity may undertake.
C. The external auditor must disregard the work, as the scope of the charter may introduce bias and result in a lack of due professional care.
D. The external auditor may use the work, as the board has approved the charter, thus taking responsibility for any deficiencies.
正解：A

質問 7：
According to IIA guidance, which of the following must the internal auditor consider to meet the requirements for due professional care?
A. The extent of work needed to achieve the engagement's objectives.
B. The appropriateness of assurance procedures necessary to ensure all significant risks will be identified.
C. The training courses necessary to enhance the internal auditor's knowledge, skills, and other competencies.
D. The use of innovative technology and data analysis techniques.
正解：A

質問 8：
A key advantage of developing a computer application by using the prototyping approach is that it:
A. Better involves users in the design process.
B. Allows applications to be portable across multiple system platforms.
C. Is less expensive since it is self-documenting.
D. Does not require testing for user acceptance.
正解：A