类别 IIA

第 52 号 Which of the following creates an opportunity for an employee to commit fraud?

第 53 号 According to IIA guidance, which of the following are commonly standardized workpaper elements?

第 54 号 To be organizationally independent, the chief audit executive should administratively report to which of the following?

第 55 号 What is the primary objective for testing controls?

NO.56 Which of the following elements of the Fraud Triangle is directly under the organization’s control?

NO.57 Which of the following tools would assist with the coordination of efforts between the internal audit team and operational management?

NO.58 Which of the following statements is true with regard to the adequacy of a control design?

第 59 号 Which of the following conditions would threaten an internal auditor’s objectivity?

NO.60 What is the primary purpose of a preliminary survey?

第 61 号 Which of the following best explains why internal auditors should identify risk scenarios during a risk assessment of the area being audited?

第 62 号 Which of the following statements is appropriate to include in a high-quality internal audit engagement communication?

NO.63 Which of the following would have the most direct impact on management’s decision regarding the amount of risk that is considered acceptable?

NO.64 An internal auditor wants to establish the reasonableness of the current period’s total payroll costs for the finance department. She divides the actual monthly payroll cost by the number of employees to derive an average cost per employee. Which of the following comparisons to this average cost would be considered trend analysis?

第 65 号 During a review of the payroll department, a payroll associate informs the internal auditor, in confidence, that a co-worker is under a great deal of personal stress and has made several uncharacteristic mistakes over the past few weeks. The payroll associate asks the auditor to be sympathetic to the co-worker when drafting the audit findings. If the auditor adjusts the audit findings in consideration of this request, which of the following IIA Code of Ethics principles would be violated?

NO.66 The internal audit activity has been tasked with evaluating the effectiveness of the organization’s risk management processes. Which of the following activities are appropriate and relevant to consider in the overall evaluation?

NO.67 Which of the following is the best audit procedure to determine whether all of a bank’s loans are backed by sufficient collateral, properly aged as to current payments, and properly categorized as current or noncurrent?

NO.68 The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?

第 69 号 In addition to the internal auditor, which of the following parties need to be present at an exit or closing conference?

NO.70 During an accounts payable audit engagement, the internal auditor identified a risk that vendor invoices may be paid multiple times. Which of the following would be appropriate preventive controls to mitigate this risk?

第 71 号 A senior internal auditor is planning a compliance audit of the organization’s global purchasing department.
Which of the following criteria is a relevant consideration for establishing the engagement objectives?

第 72 号 Operational management has asked the internal auditor for recommendations regarding an ineffective process. According to IIA guidance, which of the following would be the auditor’s most appropriate response?