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質問 1：
Why shouldorganizationsrequire auditees to promptly reply and outline the corrective action that has been implemented on reported deficiencies?
A. To indicate concurrence with the audit findings.
B. To effect savings as early as possible.
C. To close the open audit issues as soon as possible.
D. To ensure that the auditor performance is evaluated.
正解：B
質問 2：
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 subject to rigorous internal review procedures.
B. Internal document that has been circulated through an outside party.
C. External document obtained directly from an outside source.
D. Internal document obtained from the auditee.
正解：C
質問 3：
The objective of aprogramresults audit requires the auditor to
A. Include only historical data in the audit.
B. Look for cost savings or waste.
C. Render an opinion on the fairness of financial presentation.
D. Place an emphasis on outputs rather than inputs.
正解：D
質問 4：
In planning a system of internal operating controls, the role of the internal auditor is to
A. Appraise the effectiveness of the controls.
B. Establish the policies for controls.
C. Create the procedures for the planning process.
D. Design the controls.
正解：A
質問 5：
Which of the following control procedures would provide the greatest assurance that all donations to a non-profitorganizationare immediately deposited to theorganization'saccount?
A. Perform periodic internal audits of theorganization'scash receipts by tracing deposits to the original posting in the cash receipts records.
B. Require that all donations be made by cheque.
C. Use a lockbox to receive all donations.
D. Require issuance of a confirmation receipt to all donors, with the receipt issued by the person who opens and deposits the cash receipts.
正解：C
質問 6：
Management is legally required to prepare a shipping document for all movement of hazardous materials. The document must be filed with bills of lading. Management expects 100% compliance with the procedure.
Which of the following sampling approaches would be most appropriate?
A. Discovery sampling.
B. Variables sampling.
C. Targeted sampling.
D. Attributes sampling.
正解：A
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. Precision with which the results of analytical audit procedures can be predicted.
B. Adequacy of the system of internal control.
C. Significance of the area being examined.
D. Preparation of employee questionnaire policy.
正解：D
質問 8：
In order for internal auditors to be able torecognizepotential fraud, they must be aware of the basic characteristics of fraud. Which of the following is not a characteristic of fraud?
A. Perpetration for the benefit or detriment of theorganization.
B. Taking unfair or dishonest advantage.
C. Negligence on the part of executive management.
D. Intentional deception.
正解：C
Why shouldorganizationsrequire auditees to promptly reply and outline the corrective action that has been implemented on reported deficiencies?
A. To indicate concurrence with the audit findings.
B. To effect savings as early as possible.
C. To close the open audit issues as soon as possible.
D. To ensure that the auditor performance is evaluated.
正解：B
質問 2：
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 subject to rigorous internal review procedures.
B. Internal document that has been circulated through an outside party.
C. External document obtained directly from an outside source.
D. Internal document obtained from the auditee.
正解：C
質問 3：
The objective of aprogramresults audit requires the auditor to
A. Include only historical data in the audit.
B. Look for cost savings or waste.
C. Render an opinion on the fairness of financial presentation.
D. Place an emphasis on outputs rather than inputs.
正解：D
質問 4：
In planning a system of internal operating controls, the role of the internal auditor is to
A. Appraise the effectiveness of the controls.
B. Establish the policies for controls.
C. Create the procedures for the planning process.
D. Design the controls.
正解：A
質問 5：
Which of the following control procedures would provide the greatest assurance that all donations to a non-profitorganizationare immediately deposited to theorganization'saccount?
A. Perform periodic internal audits of theorganization'scash receipts by tracing deposits to the original posting in the cash receipts records.
B. Require that all donations be made by cheque.
C. Use a lockbox to receive all donations.
D. Require issuance of a confirmation receipt to all donors, with the receipt issued by the person who opens and deposits the cash receipts.
正解：C
質問 6：
Management is legally required to prepare a shipping document for all movement of hazardous materials. The document must be filed with bills of lading. Management expects 100% compliance with the procedure.
Which of the following sampling approaches would be most appropriate?
A. Discovery sampling.
B. Variables sampling.
C. Targeted sampling.
D. Attributes sampling.
正解：A
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. Precision with which the results of analytical audit procedures can be predicted.
B. Adequacy of the system of internal control.
C. Significance of the area being examined.
D. Preparation of employee questionnaire policy.
正解：D
質問 8：
In order for internal auditors to be able torecognizepotential fraud, they must be aware of the basic characteristics of fraud. Which of the following is not a characteristic of fraud?
A. Perpetration for the benefit or detriment of theorganization.
B. Taking unfair or dishonest advantage.
C. Negligence on the part of executive management.
D. Intentional deception.
正解：C
Mamiya -
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