IIA IIA-CIA-Part3-3P 問題集

質問 1：
Which of the following statements is true regarding the relationship between an individual's average tax rate and marginal tax rate?
A. In a progressive personal tax system, an individual's marginal tax rate is normally equal to his average tax rate.
B. In a regressive personal tax system, an individual's marginal tax rate is normally equal to his average tax rate.
C. In a regressive personal tax system, an individual's marginal tax rate is normally greater than his average tax rate.
D. In a progressive personal tax system, an individual's marginal tax rate is normally greater than his average tax rate.
正解：D

質問 2：
Which stage of group development is characterized by a decrease in conflict and hostility among group members and an increase in cohesiveness?
A. Performing stage.
B. Norming stage.
C. Storming stage.
D. Forming stage.
正解：B

質問 3：
A manager who is authorized to make purchases up to a certain dollar amount approves the set-up of a fictitious vendor and subsequently initiates purchase orders.
Which of the following controls would best address this risk?
A. Develop and distribute a code of conduct that prohibits conflicts of interest.
B. Establish separate vendor creation and approval teams.
C. Require submission of a conflict-of-interest declaration.
D. Perform a regular review of the vendor master file.
正解：A

質問 4：
Which of the following is an example of a nonfinancial internal failure quality cost?
A. Foregone contribution margin on lost sales.
B. Decreasing gross profit margins over time.
C. Excessive time to convert raw materials into finished goods.
D. Defective units shipped to customers.
正解：C

質問 5：
Which of the following purchasing scenarios would gain the greatest benefit from implementing electronic data interchange?
A. A time-sensitive just-in-time purchase environment.
B. A currently inefficient purchasing process.
C. A large volume of custom purchases.
D. A variable volume sensitive to material cost.
正解：A

質問 6：
The main reason to establish internal controls in an organization is to:
A. Encourage compliance with policies and procedures.
B. Provide reasonable assurance on the achievement of objectives.
C. Safeguard the resources of the organization.
D. Ensure the accuracy, reliability, and timeliness of information.
正解：B

質問 7：
An internal auditor discovered that several unauthorized modifications were made to the production version of an organization's accounting application. Which of the following best describes this deficiency?
A. Authorization controls weakness.
B. Change controls weakness.
C. Application controls weakness.
D. Production controls weakness.
正解：B

質問 8：
Which of the following statements is correct regarding risk analysis?
A. The highest risk assessment should always be assigned to the area with the largest potential loss.
B. The extent to which management judgments are required in an area could serve as a risk factor in assisting the auditor in making a comparative risk analysis.
C. Risk analysis must be reduced to quantitative terms in order to provide meaningful comparisons across an organization.
D. The highest risk assessment should always be assigned to the area with the highest probability of occurrence.
正解：B

質問 9：
According to the International Professional Practices Framework, internal auditors who are assessing the adequacy of organizational risk management processes should not:
A. Seek assurance that the key objectives of the risk management processes are being met.
B. Recognize that organizations use different techniques for managing risk.
C. Determine and accept the level of risk for the organization.
D. Treat the evaluation of risk management processes differently from the risk analysis used to plan audit engagements.
正解：C