IQN QIA 問題集

質問 1：
Which of the following techniques is best foremphasizinga point in a written communication?
A. Use passive rather than active voice.
B. Place the point in the middle rather than at the beginning or end of the paragraph.
C. Use a short sentence with one idea rather than a longer sentence with several ideas.
D. Highlight the point through the use of nonparallel structure.
正解：C

質問 2：
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 3：
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 4：
The consultative approach to auditingemphasizes
A. Participation with auditees to improve methods.
B. Fraud investigation.
C. Implementation of policies and procedures.
D. Imposition of corrective measures.
正解：A

質問 5：
One concern of a user of a computer service centre is that one firm's transactions may accidentally be used in the process of updating a second firm's master files. The control procedure that would best provide assurance of the integrity of the master files during updating processes is a check for
A. Accuracy of file maintenance, such as review of exception reports.
B. Correct master files, such as a header label.
C. Input accuracy, such as a check of detail reports.
D. Completeness of input, such as a computer sequence check.
正解：B

質問 6：
An audit of accounts payable was made to determine if the error rate was within the stated policy of 0.5%. One hundred of the 10,000 accounts payable transactions were randomly selected using a 95% confidence level. No errors were found.
With 95% certainty, one can conclude that the sample results
A. Fail to prove the error rate is above 0.5%.
B. Indicate another sample is needed.
C. Prove there are no errors in accounts payable.
D. Indicate the null hypothesis is false.
正解：A

質問 7：
An auditor selected a random sample of 100 items from a population of 2,000 items. The total dollars in the sample were $10,000, and the standard deviation was $10. If the achieved precision based on this sample was plus or minus $4,000, the minimum acceptable value of the population would be
A. $196,000
B. $199,800
C. $199,000
D. $204,000
正解：A

質問 8：
Which of the following is not an argument for principles-based approach to corporate governance?
A. The same rules might not be suitable for every company
B. Companies do not have the choice of ignoring the rules
C. There are some aspects of corporate governance that cannot be regulated easily
D. The most suitable corporate governance practices can differ between companies
正解：B