최신IIA Internal Audit Engagement - IIA-CIA-Part2무료샘플문제
문제1
An organization has a mature control environment but limited internal audit resources. Given this scenario, on which of the following should the internal auditors focus their testing?
An organization has a mature control environment but limited internal audit resources. Given this scenario, on which of the following should the internal auditors focus their testing?
정답: A
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문제2
The internal audit activity is currently working on several engagements, including a consulting engagement on the management process in the human resources department. Which of the following actions should the chief audit executive take to most efficiently and effectively ensure the quality of the engagement?
The internal audit activity is currently working on several engagements, including a consulting engagement on the management process in the human resources department. Which of the following actions should the chief audit executive take to most efficiently and effectively ensure the quality of the engagement?
정답: A
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문제3
Which of the following statements is false regarding audit criteria?
Which of the following statements is false regarding audit criteria?
정답: A
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문제4
Which of the following is an inherent risk of issuing an opinion on the overall effectiveness of internal control?
Which of the following is an inherent risk of issuing an opinion on the overall effectiveness of internal control?
정답: C
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문제5
An internal auditor is evaluating the maturity of the organization ' s ethical compliance program. The auditor discovers that the organization lacks sufficient policies and procedures to use as criteria for evaluating controls.
Which of the following actions is appropriate?
An internal auditor is evaluating the maturity of the organization ' s ethical compliance program. The auditor discovers that the organization lacks sufficient policies and procedures to use as criteria for evaluating controls.
Which of the following actions is appropriate?
정답: C
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문제6
According to IIA guidance, which of the following would not be a consideration for the internal audit activity (IAA) when determining the need to follow-up on recommendations?
According to IIA guidance, which of the following would not be a consideration for the internal audit activity (IAA) when determining the need to follow-up on recommendations?
정답: C
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문제7
A chief audit executive (CAE) received a detailed internal report of senior management ' s internal control assessment. Which of the following subsequent actions by the CAE would provide the greatest assurance over management ' s assertions?
A chief audit executive (CAE) received a detailed internal report of senior management ' s internal control assessment. Which of the following subsequent actions by the CAE would provide the greatest assurance over management ' s assertions?
정답: C
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문제8
An IT auditor is performing an access review across the organization to ensure each business unit has reviewed and validated the proper systems access for staff.
Which of the following types of workpapers would the IT auditor need to document, retain, and support the conclusion of the access review engagement?
An IT auditor is performing an access review across the organization to ensure each business unit has reviewed and validated the proper systems access for staff.
Which of the following types of workpapers would the IT auditor need to document, retain, and support the conclusion of the access review engagement?
정답: C
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문제9
The chief audit executive (CAE) for a manufacturing company included in this year s audit plan a review of the company ' s laboratory, using an experienced external service provider. The audit plan was approved by the audit committee without any changes At the time of engaging the external service provider, the CAE also secured the approval from the CEO. Who is responsible for ensuring that the conclusions reached for this exercise are adequately supported7
The chief audit executive (CAE) for a manufacturing company included in this year s audit plan a review of the company ' s laboratory, using an experienced external service provider. The audit plan was approved by the audit committee without any changes At the time of engaging the external service provider, the CAE also secured the approval from the CEO. Who is responsible for ensuring that the conclusions reached for this exercise are adequately supported7
정답: B
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문제10
Below is a flowchart detailing an organization ' s bank reconciliation process. Which of the following conclusions can be drawn from the flowchart?
Below is a flowchart detailing an organization ' s bank reconciliation process. Which of the following conclusions can be drawn from the flowchart?
정답: C
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문제11
Which of the following actions would an internal auditor perform primarily during a consulting engagement of a debt collections process?
Which of the following actions would an internal auditor perform primarily during a consulting engagement of a debt collections process?
정답: B
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문제12
A company makes a product at a cost of $26 per unit, of which $10 is fixed cost. The product is usually sold for $30 per unit; however, the company has been approached by a new customer who would like to purchase
3,500 units for $18 each Further, the company would Incur additional cost to deliver the units to this customer If the company has the excess manufacturing capacity and all other factors are constant, what is the additional cost that the company would Incur in order to make a profit of $1.50 per unit for this order?
A company makes a product at a cost of $26 per unit, of which $10 is fixed cost. The product is usually sold for $30 per unit; however, the company has been approached by a new customer who would like to purchase
3,500 units for $18 each Further, the company would Incur additional cost to deliver the units to this customer If the company has the excess manufacturing capacity and all other factors are constant, what is the additional cost that the company would Incur in order to make a profit of $1.50 per unit for this order?
정답: B
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문제13
Which of the following statements is true regarding the use of internal control questionnaires (ICOs)?
Which of the following statements is true regarding the use of internal control questionnaires (ICOs)?
정답: D
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