IIA IIA-CGAP 問題集

質問 1：
Government auditing serves a variety of customers. What are the three main types of customers which they serve please mark the correct one?
A. Loyal customers, secondary customers, and beneficiaries.
B. Primary customers, secondary customers, and beneficiaries.
C. Primary customers, final customers, and beneficiaries.
D. Potential customers, secondary customers, and beneficiaries.
正解：B

質問 2：
In the public sector, there are generally eight types of auditor's reports to be included in the financial statements, these are given below please choose the correct option:
A. Auditor's report on the fair presentation of the financial statements.
B. Auditor's report on compliance with general requirements for both major and non-major federal financial assistance programs.
C. Auditor's report on compliance with specific requirements related to major federal financial assistance programs.
D. All of the above.
正解：D

質問 3：
________ generally have provisions for removing sensitive information from audit files. The ________ provides that before an audit is issued to the public, auditors are responsible for removing any confidential information from the work papers.
A. policy guidelines, Illinois State Auditing Act
B. Audit guidelines, public audit act 2001
C. Audit guidelines, Illinois State Auditing Act
D. Policy guidelines, public audit act 2001
正解：C

質問 4：
_____________involves interviews, observations, and inspections appropriate to the audit objectives. Auditors often design tests of specific management controls based on information gained in previous audits:
A. Bureaucratic control management
B. Clan control
C. Market control management
D. Testing management controls
正解：D

質問 5：
Although a government can have as many funds as it wishes, all of the funds must be classified into one of the following fund types EXCEPT.
A. general funds
B. Proprietary Funds
C. Governmental Funds
D. property funds
正解：A,D

質問 6：
All of the following are the construction issues while developing a questionnaire EXCEPT:
A. Avoid asking leading questions such as, "Do you believe that minority quotas are an unfair means of allocating political favors to specific voter groups?"
B. Response choices should be consistent (avoid use of the most positive choice first in one question, followed by a question where the most negative response choice is first).
C. Any unique or seldom used terms should be clearly defined.
D. The questions should be as simple, direct, and unambiguous as possible.
正解：A

質問 7：
________ is an analytic method that investigates the meaning of data. And It is primarily a _________where any form of communication is coded or classified in line with some conceptual framework. Important considerations are dealing with interpretation of meanings, the unit of analysis, coding categories, and the actual coding techniques.
A. Cost/benefit analysis, coding operation
B. Regression analysis, coding operation
C. Content analysis, coding operation
D. Cost-effectiveness analysis, coding operation
正解：C

質問 8：
Following is the information that audit charters generally address please choose the correct answer:
A. The auditor's opinion enhances the credibility of the financial statements, the user cannot assume that the opinion is an assurance as to the future viability of the entity nor the efficiency or effectiveness with which management has conducted the affairs of the entity.
B. The objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an identified financial reporting framework.
C. Definition of the audit unit's responsibilities, goals, and objectives
D. The phrases used to express the auditor's opinion are" give a true and fair view" or "present fairly, in all material respects," which are equivalent terms.
正解：C