IQN QIA 問題集

質問 1：
Which of the following audit procedures would be most effective in determining whether vendor invoices are being processed on a timely basis whilemaximizingthe company's use of cash?
A. Compare the vendor's invoice due date with the payment date as indicated on the cancelled check.
B. Compare the date stamped on the invoice for receipt with the corresponding payment date for the disbursement.
C. Determine the length of processing time between the receipt of the vendor's invoice to the payment date for the related disbursement.
D. Interview the accounts payable manager to determine the procedures and standards for processing vendor invoices.
正解：A

質問 2：
An internal auditor found that employees in the maintenance department were not signing their time cards. This situation also existed during the last audit.
The auditor should
A. Ask the manager of the maintenance department to assume the resulting risk.
B. Include this finding in the current audit report.
C. Instruct the employees to sign their time cards
D. Withhold conclusions about payroll internal control in the maintenance department.
正解：B

質問 3：
The objective of aprogramresults audit requires the auditor to
A. Place an emphasis on outputs rather than inputs.
B. Look for cost savings or waste.
C. Include only historical data in the audit.
D. Render an opinion on the fairness of financial presentation.
正解：A

質問 4：
Which of the following is a particular activity of internal audit function?
A. Confirm that the final result (the sum) is correct
B. To give an opinion on overall fairness of the financial statements and accounting
C. To evaluate the system of internal control that are mainly concerned with the financial statements and accounting
D. Special investigations, for instance, into suspected fraud
正解：D

質問 5：
To test compliance with a policy regarding sales returns recorded during the most recent year, an auditor systematically selected 5% of the actual returns recorded in March and April. Returns during these two busiest months of the year represented about 25% of total annual returns.
Error projections from this sample have limited usefulness because
A. The systematic selection of returns during the two months is not sufficiently random.
B. The failure to stratify the population according to sales volume results in bias.
C. The small size of the sample relative to the population makes sampling risk unacceptable.
D. The error rates during the two busiest months may not be representative of the whole year.
正解：D

質問 6：
Data gathered in support of an audit conclusion can be rated on a continuum of reliability.
The most reliable form of evidence would be an
A. Internal document obtained from the auditee.
B. Internal document subject to rigorous internal review procedures.
C. External document obtained directly from an outside source.
D. Internal document that has been circulated through an outside party.
正解：C

質問 7：
During an audit, the internal auditor should consider the following factor(s) in determining the extent to which analytical procedures should be used, Except
A. Adequacy of the system of internal control.
B. Significance of the area being examined.
C. Precision with which the results of analytical audit procedures can be predicted.
D. Preparation of employee questionnaire policy.
正解：D

質問 8：
In order to ensure the proper addition/deletion ofauthorizationsin an operational audit of data access security, an internal auditor would verify that
A. Individuals who are not employees have no access privileges.
B. Access privileges are activated promptly after they areauthorized.
C. Revoked access privileges are cancelled on a weekly cycle.
D. A systemsprogramkeeps records of all additions/deletions of access changes.
正解：B