IIA IIA-CGAP 問題集

質問 1：
Following are the advantages of privatization listed below please choose the correct option:
A. Reduced control over services as services are outsourced to multiple firms.
B. More responsiveness to service consumers and more metrics to measure performance as profit incentives are introduced.
C. Increased potential for corruption and fraud as services are outsourced to multiple firms.
D. Limited numbers of potential vendors (increased costs).
正解：B

質問 2：
The objective of interrogatory interviews is to obtain formal evidence in a written format. The following are guidelines for effective interrogatory interviews:
A. Keep documents of vital significance in a transparent document cover so the suspect cannot mutilate them; never leave a suspect alone in a room with important documents.
B. Enlarge and pin to the walls any pieces of particularly incriminating evidence (e.g., forged documents, altered accounts).
C. None of the above.
D. All of the above.
正解：D

質問 3：
The auditors of public sector entities may be required to report on all of the following EXCEPT:
A. reporting to the owners
B. Economy, efficiency, and effectiveness of programs, projects, and activities.
C. Adequacy of accounting and internal control systems;
D. Compliance with legislative or regulatory requirements and related authorities;
正解：A

質問 4：
Managers must measure and track performance because citizens and legislative bodies are increasingly demanding evidence of the appropriate use of public resources and the achievement of public goals. Auditors must understand performance measurement because their audit objectives may call for independent measurement of organizational performance.
A. planners, organizers
B. organizers, leaders
C. Auditors, Managers
D. Managers, Auditors
正解：D

質問 5：
Auditing plays an important role in ensuring accountability. Through its various forms (internal and external), auditing provides a method of control to help ensure that objectives are realized in an appropriate manner. Some broad areas covered by audits include all of the following EXCEPT:
A. Compliance with laws, regulations, contract terms, policies, and procedures.
B. The accuracy and completeness of records.
C. complexity of objectives.
D. Economy and efficiency of operations.
正解：C

質問 6：
The IIA has developed the Professional Practices Framework (PPF). In general, a framework provides a structural blueprint of how a body of knowledge and guidance fits together. As a coherent system, it facilitates all of the following to a discipline or profession EXCEPT:
A. Consistent development
B. Communication skills
C. Interpretation and methodologies
D. Application of concepts
正解：B

質問 7：
Auditors and evaluators develop ________ to obtain information from customers or other stakeholders that is not readily available in the organization's data sources. Where as ______ allow auditors to obtain testimonial evidence regarding a customer's operations, activities, concerns, and initiatives.
A. questionnaires, Interviews
B. surveys, Interviews
C. observation, interviews
D. Interviews, questionnaires
正解：A

質問 8：
Control self-assessments help identify internal control weaknesses and solutions. Where as Auditors can assist in this process by providing direct assistance or specific information related to such areas as establishing and monitoring effective internal controls, risk assessments, and sampling.
A. Control self-assessments, owners
B. Control self-assessments, Auditors
C. Audit self-assessments, debtor
D. Control self-assessments, creditors
正解：B