最新的CIA Challenge Exam認證 IIA-CHAL-QISA考試題庫

問題1

Which of the following methods is most closely associated to year over year trends?

A. Ratio analysis.

B. Common-size analysis.

C. Horizontal analysts

D. Vertical analysis.

正確答案: C

說明：（僅 VCESoft 成員可見）

問題2

Which of the following recognized competitive strategies focuses on gaining efficiencies?

A. Cost leadership.

B. Differentiation

C. Innovation

D. Focus

正確答案: A

說明：（僅 VCESoft 成員可見）

問題3

Which of the following activities Is most likely to require a fraud specialist to supplement the knowledge and skills of the internal audit activity?

A. Planning an engagement of the area in which fraud is suspected.

B. Completing a process review to improve controls to prevent fraud.

C. Employing audit tests to detect fraud

D. Interrogating a suspected fraudster.

正確答案: D

說明：（僅 VCESoft 成員可見）

問題4

An investor has acquired an organization that has a dominant position in a mature, slow-growth industry and consistently creates positive financial income Which of the following terms would the investor most likely label this investment in her portfolio?

A. A cash cow.

B. A dog

C. A star.

D. A question mark.

正確答案: A

說明：（僅 VCESoft 成員可見）

問題5

Which of the following is most appropriate for internal auditors to do during the internal audit recommendations monitoring process?

A. Report the monitoring status to senior management when requested.

B. Assist management with implementing corrective actions.

C. Determine the frequency and approach to monitoring

D. Include all types of observations in the monitoring process

正確答案: C

說明：（僅 VCESoft 成員可見）

問題6

Which of the following should be included in a company's year-end inventory valuation?

A. Company goods that were sold during the year, free on board shipping point, that have been shipped but not yet received by the customer

B. Company goods for sale on consignment at a consignment shop

C. Goods on consignment, which the company is trying to sell for its customers.

D. Goods purchased by the company, free on board destination, that have not yet been received.

正確答案: B

說明：（僅 VCESoft 成員可見）

問題7

With regard to project management, which of the following statements about project crashing is true?

A. It is an optimization technique where activities are performed in parallel rather than sequentially

B. It is a compression technique in which resources are added to the project

C. It leads to an increase in risk and often results in rework.

D. It involves a revaluation of project requirements and/or scope.

正確答案: B

說明：（僅 VCESoft 成員可見）

問題8

Internal auditors map a process by documenting the steps in the process, which provides a framework for understanding Which of the following is a reason to use narrative memoranda?

A. To explain a simple process.

B. To identify individuals who perform key roles

C. To create a detailed risk assessment

D. To document which outputs support other activities.

正確答案: A

說明：（僅 VCESoft 成員可見）

問題9

Which of the following statements is true regarding managements use of judgement to design, implement, and conduct internal control?

A. introducing judgment generally diminishes managements ability to make good decisions about internal control

B. It is inappropriate for management to exercise judgement in areas such as specifying and using suitable accounting principles.

C. It is inappropriate for management to exercise judgement in assessing whether components are present, functioning, and operating together

D. The use of judgment enhances managements ability to make better decisions about internal control, but cannot guarantee perfect outcomes.

正確答案: D

說明：（僅 VCESoft 成員可見）

問題10

Which of the following statements is true regarding corporate social responsibility (CSR)?

A. Despite significant corporate resources spent on CSR reporting, investors generally do not rely on CSR information.

B. Unlike many other areas of reporting responsibilities impacting stakeholders, CSR is largely voluntary.

C. Typically, operating management does not have a major role to play based on the public nature of reporting

D. Many of the areas explored by CSR are normally included in an audit universe or annual audit plan

正確答案: B

說明：（僅 VCESoft 成員可見）

問題11

A multinational organization has multiple divisions that sell their products internally to other divisions When selling internally, which of the following transfer prices would lead to the best decisions for the organization?

A. Variable cost plus a markup.

B. Market price of the product.

C. Full cost

D. Full cost plus a markup.

正確答案: B

說明：（僅 VCESoft 成員可見）

問題12

Which of the following would be the most effective fraud prevention control?

A. Email alert sent to management for checks issued over S100.000.

B. installation of a video surveillance system in a warehouse prone to inventory loss

C. Daily report that Identifies unsuccessful system log-in attempts

D. New hire training to explain fraud and employee misconduct.

正確答案: D

說明：（僅 VCESoft 成員可見）

問題13

Management would like to self-assess the overall effectiveness of the controls in place for its 200- person manufacturing department Which of the following client-facilitated approaches is likely to be the most efficient way to accomplish this objective?

A. Workshops.

B. Observation.

C. Surveys.

D. Interviews.

正確答案: C

說明：（僅 VCESoft 成員可見）

問題14

According to IIA guidance, which of the following statements is true regarding engagement planning?

A. For both assurance and consulting engagements, planning typically occurs after the engagement objectives and scope have already been determined.

B. For both consulting and assurance engagements, internal auditors usually form the engagement objectives prior to completing the preliminary risk assessment

C. The expectations and objectives of an assurance engagement are usually determined by. or in conjunction with, the engagement client

D. Internal auditors may not need to complete a preliminary risk assessment for a consulting engagement as they would when planning an assurance engagement.

正確答案: C

說明：（僅 VCESoft 成員可見）

問題15

Which of the following is a true statement regarding whistleblowing?

A. Whistleblowers should inform the organization about actual criminal circumstances, not assumed allegations.

B. Whistleblowing is one of several possible ethical structures an organization can undertake to encourage ethical behavior.

C. Whistleblowers are current or former employees who are disgruntled and looking to retaliate.

D. Whistleblowing programs help employees deal with ethical questions and instill ethical values into everyday behavior

正確答案: B

說明：（僅 VCESoft 成員可見）

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