IQN QIA 問題集

質問 1：
Experience has shown that certain conditions in anorganizationare symptoms of possible management fraud.
Which of the following conditions would not be considered as an indicator of possible fraud?
A. Managers dealing in matters outside their profit centre's scope.
B. Managers subject to formal performance reviews on a regular basis.
C. Managers not complying with corporate directives and procedures.
D. Managers regularly assume subordinates' duties.
正解：B

質問 2：
Accounts payable schedule verification may include the use of analytical evidence.
Which of the following is most appropriately described as analytical evidence?
A. Comparing confirmations received from selected creditors with the accounts payable ledger.
B. Comparing the items on the schedule with the accounts payable ledger or unpaid voucher file.
C. Examining vendors' invoices in support of selected items on the schedule.
D. Comparing the balance on the schedule with the balances of prior years.
正解：D

質問 3：
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

質問 4：
Which of the following is not a component of audit risk?
A. Defective risk
B. Detection risk
C. Inherent risk
D. Control risk
正解：A

質問 5：
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

質問 6：
An audit team has been assigned to review 'the customer satisfaction measurement system' that the industrial products division implemented two years ago. This system consists of the division's customer service office conducting an annual mail survey. A survey is sent to 100 purchasing departments randomly selected from all customers who made purchases in the prior 12 months. The survey is three pages long and its 30 questions use a mixture of response modes (e.g., some questions are open-ended, some multiple choice, and others use a response scale). The customer service office mails the survey in September and tabulates the results for questionnaires returned by October 15. Only one mail is sent. If the customer does not return the questionnaire, no follow-up is conducted. When the survey was last conducted, 45 of the questionnaires were not returned.
Which of the following is not an advantage of face-to-face interviews over mail surveys?
A. Survey designers can use a wider variety of types of questions.
B. Interviewers can increase a respondent's comprehension of questions.
C. They are less expensive since mailing costs are avoided.
D. The response rate is typically higher.
正解：C

質問 7：
Internal auditors must exercise due care if they are to meet their responsibilities for fraud detection. Thus, the existence of certain conditions should raise red flags and arouse auditors' professional scepticism concerning possible fraud.
Which of the following is most likely to be considered an indication of possible fraud?
A. An Internal Revenue Service audit of tax returns.
B. Rapid turnover of financial executives.
C. A new management team installed as the result of a takeover.
D. Rapid expansion into new markets.
正解：B

質問 8：
Which of the following types of tests would be the most persuasive if an internal auditor wanted assurance of the existence of inventory stored in a warehouse?
A. Obtaining written confirmation from management.
B. Physically observing the inventory in the warehouse.
C. Examination of the shipping documents supporting recorded transfers to and from the warehouse.
D. Examination of warehouse receipts contained in the auditee's records.
正解：B