IIA IIA-CGAP 問題集

質問 1：
Section _________ will detail some specific audit planning steps that are often utilized to ensure that the appropriate legal and audit standards are applied in ___________:
A. Audit proposals, Audit engagements
B. II.2 (Planning), Audit engagements
C. Audit engagements, Audit proposals
D. Audit engagements, II.C.2 (Planning)
正解：B

質問 2：
Ultimately any system of control is the responsibility of the governing board. The Canadian Institute of Chartered Accountants' (CICA) publication, Guidance for Directors - Governance Processes for Control, describes all of the following control responsibilities for boards given below EXCEPT:
A. Establishing and monitoring the organization's ethical values.
B. Establish a common definition of internal control.
C. Overseeing external communications.
D. Approval and monitoring of mission, vision, and strategy.
正解：B

質問 3：
All of the following are the Aspects of control activities that would help an auditor assess vulnerability EXCEPT:
A. Acceptance of audit findings and corrective action taken.
B. Inadequate performance monitoring by high-level management and prolonged understaffing.
C. Planning about future events
D. Lack of competence and integrity of management and staff.
正解：C

質問 4：
________ addresses performance measures by requiring agencies to maintain an integrated accounting and financial management system that provides for the systematic measurement of performance.
A. British Trade Boards Acts. (2009).
B. Small Business Act (1953)
C. The Government Management Reform Act of 1994 (GMRA)
D. The Chief Financial Officers Act of 1990 (CFO)
正解：D

質問 5：
All Practice Advisories are submitted to a formal review process by the __________ or other group designated by the Guidance Planning Committee.
A. IFAC's Professional Committee
B. IIA's Professional Issues Committee
C. INTOSAI's Professional Committee
D. PPF's Professional Issues Committee
正解：B

質問 6：
Integrity violations can have an effect on an organization's performance and reports of performance, as well as on the financial statements. Specific categories of integrity violations include all of the following given below please choose the correct option:
A. Fraud is a type of illegal act that involves obtaining something of value through willful misrepresentation.
B. Abuse is distinct from illegal acts and noncompliance. Abuse occurs when conduct falls short of societal expectations for prudent behavior. Because determining abuse is subjective, auditors are not expected to provide reasonable assurance of detecting it.
C. All of the above.
D. Noncompliance includes illegal acts, as well as violations of provisions of contract or grant agreements.
正解：C

質問 7：
All of the Following are the additional terms that, although not mutually exclusive, help define budget authority EXCEPT:
A. Current authority
B. temporary authority
C. Definite appropriation authority
D. Indefinite appropriation authority
正解：B

質問 8：
A __________________________ letter is usually developed with either a qualified or unqualified opinion. Obviously a qualified opinion will warrant significant remedial action by the audit organization:
A. Offer letter
B. Opinion letter
C. Formal opinion letter
D. Informal opinion letter
正解：C