最新的IIA Internal Audit Engagement - IIA-CIA-Part2免費考試真題
問題1
A chief audit executive assigns a team of three internal auditors to carry out an audit engagement to ascertain adherence to the requirements of the procurement policy. Which of the following should be included in the scope of this engagement?
正確答案: A
說明：（僅 VCESoft 成員可見）
問題2
An internal auditor tested whether purchase orders were supported by appropriately approved purchase requisitions She sampled a population of purchase documents and identified instances where purchase requisitions were missing However, she did not notice that n some cases purchase requisitions were approved by an unauthorized person Which of the following risks most appropriately describes this situation?
正確答案: B
說明：（僅 VCESoft 成員可見）
問題3
An internal audit function described scenarios of fraud indicators and fraud-related key words. The objective is for this data to serve as an input into algorithms that will forecast potentially fraudulent behavior and prevent the execution of flagged transactions. Which of the following analytic methods is the internal audit function most likely developing?
正確答案: B
說明：（僅 VCESoft 成員可見）
問題4
An organization is experiencing a significant risk that threatens its financial well-being Senior management requested that the chief audit executive (CAE) meet with them to discuss the risk. Which of the following would best describe the CAE ' s responsibility at the meeting?
正確答案: C
說明：（僅 VCESoft 成員可見）
問題5
Which of the following internal audit activities is performed in the design evaluation phase?
正確答案: D
說明：（僅 VCESoft 成員可見）
問題6
Which of the following audit steps would an internal auditor perform when reviewing cash disbursements to satisfy IIA guidance on due professional care?
正確答案: A
說明：（僅 VCESoft 成員可見）
問題7
A chief audit executive (CAE) following up on action plans from previously completed audits identifies that management has determined that certain action plans are no longer necessary If the CAE disagrees with managements decision, which of the following is the most appropriate next step for the CAE to take?
正確答案: C
說明：（僅 VCESoft 成員可見）
問題8
What information would be most useful to an internal auditor who is attempting to identify specific processes to include in the scope of an assurance engagement?
正確答案: B
說明：（僅 VCESoft 成員可見）
問題9
According to IIA guidance which of the following best describes reliable information?
正確答案: A
說明：（僅 VCESoft 成員可見）
問題10
According to IIA guidance, which of the following statements is true regarding the authority of the chief audit executive (CAE) to release previous audit reports to outside parties?
正確答案: C
說明：（僅 VCESoft 成員可見）
問題11
During an audit of the accounts payable process, an internal auditor was assigned to confirm the quantity of goods received on receiving documents to invoices for those goods and subsequent postings in the accounting system. Which of the following procedures would be most appropriate for this test?
正確答案: C
說明：（僅 VCESoft 成員可見）
問題12
Which of the following is an appropriate role for the internal audit activity with regard to the organization ' s risk management program?
正確答案: A
說明：（僅 VCESoft 成員可見）
問題13
Which of the following situations best applies to an organization that uses a project, rather than a process, to accomplish its business activities?
正確答案: B
說明：（僅 VCESoft 成員可見）
問題14
Which of the following sources of testimonial evidence would be considered the most reliable regarding whether a process is effectively performed according to its design?
正確答案: A
說明：（僅 VCESoft 成員可見）
