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質問 1：
According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization's social responsibility program is effective?
A. Board of directors.
B. Senior management
C. All employees.
D. Internal audit activity.
正解：D
質問 2：
An internal auditor believes that the internal audit activity's independence is impaired. Which of the following actions should the internal auditor take first?
A. Discuss the impairment with the audit manager
B. Report the impairment to senior management
C. Decide on the extent of impact of the impairment
D. Ascertain the best approach to disclose the impairment.
正解：D
質問 3：
Which of the following relates to the concept of due professional care?
A. The appointment of the chief audit executive is ratified by the board.
B. An auditor demonstrates a good understanding of the steps involved in carrying out a consulting engagement.
C. The internal audit resource plan is only approved by the chief financial officer.
D. An auditor attempts to obtain information needed to complete an assurance engagement but is denied access.
正解：D
質問 4：
Which of the following is an area that an organization would most likely include as part of its corporate social responsibility reporting?
A. The amount of political donations to local government races.
B. The compensation packages awarded to senior management.
C. The profitability impact of its products in developing markets.
D. The number of complaints related to traffic from its new factory.
正解：A
質問 5：
Which of the following scenarios violates The IIA's standard regarding internal audit independence?
A. The chief audit executive (CAE) reports on the internal audit activity's day-to-day tasks and responsibilities to the CEO.
B. An assessment of the risk management function is reviewed by an outside consulting firm because the CAE is temporarily fulfilling the role of risk manager.
C. The internal audit activity will experience staffing shortages for the next six months due to planned and unplanned leaves of absence; therefore the CAE proposed including fewer audits in the annual audit plan compared to the previous financial year.
D. The CAE regularly meets with the organization's chief risk officer, who validates all reported audit findings and dictates which will be Included In the package to the audit committee.
正解：D
According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization's social responsibility program is effective?
A. Board of directors.
B. Senior management
C. All employees.
D. Internal audit activity.
正解：D
質問 2：
An internal auditor believes that the internal audit activity's independence is impaired. Which of the following actions should the internal auditor take first?
A. Discuss the impairment with the audit manager
B. Report the impairment to senior management
C. Decide on the extent of impact of the impairment
D. Ascertain the best approach to disclose the impairment.
正解：D
質問 3：
Which of the following relates to the concept of due professional care?
A. The appointment of the chief audit executive is ratified by the board.
B. An auditor demonstrates a good understanding of the steps involved in carrying out a consulting engagement.
C. The internal audit resource plan is only approved by the chief financial officer.
D. An auditor attempts to obtain information needed to complete an assurance engagement but is denied access.
正解：D
質問 4：
Which of the following is an area that an organization would most likely include as part of its corporate social responsibility reporting?
A. The amount of political donations to local government races.
B. The compensation packages awarded to senior management.
C. The profitability impact of its products in developing markets.
D. The number of complaints related to traffic from its new factory.
正解：A
質問 5：
Which of the following scenarios violates The IIA's standard regarding internal audit independence?
A. The chief audit executive (CAE) reports on the internal audit activity's day-to-day tasks and responsibilities to the CEO.
B. An assessment of the risk management function is reviewed by an outside consulting firm because the CAE is temporarily fulfilling the role of risk manager.
C. The internal audit activity will experience staffing shortages for the next six months due to planned and unplanned leaves of absence; therefore the CAE proposed including fewer audits in the annual audit plan compared to the previous financial year.
D. The CAE regularly meets with the organization's chief risk officer, who validates all reported audit findings and dictates which will be Included In the package to the audit committee.
正解：D
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