IIA IIA-CGAP 問題集

質問 1：
Elements of public accountability Include all of the following EXCEPT:
A. Remoteness and Complexity
B. Evaluations and Monitoring
C. Financial reporting and open government.
D. Performance budgeting and reporting.
正解：B

質問 2：
A centralized purchasing agency organizes purchasing efforts and procurement decisions. All of the following are advantages of central purchasing EXCEPT:
A. Difficulties in receiving products to meet specific needs.
B. Receiving better price and payment terms.
C. Reducing the administrative burden of individual agencies, departments, or units.
D. Increased control over purchases, since all purchases are made through a single source.
正解：A

質問 3：
A code of ethics is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its objective assurance about risk management, control, and governance. The IIA's Code of Ethics extends beyond the definition of internal auditing to include the following essential Components please chooses the correct option:
A. Rules of Conduct that describe behavior norms expected of internal auditors
B. Principles that is relevant to the profession and practice of internal auditing
C. None of the above
D. All of the above
正解：D

質問 4：
Financial management in the public sector differs significantly from its private-sector counterpart. All of the Following are the basic fundamentals of public financial management EXCEPT:
A. Taxing
B. Saving
C. Budgeting
D. Spending
正解：C

質問 5：
Management controls are the plans, methods, and procedures adopted by management for measuring, reporting, and monitoring program performance. All of the following are objectives of management control EXCEPT:
A. Compliance with laws and regulations.
B. Validity and reliability of data.
C. controlled operations
D. Program operations
正解：C

質問 6：
The__________ is where the audit determines whether process controls exist and are sufficient to provide reasonable assurance that the desired performance will be achieved. Where as The ____________ is where the audit includes methodology for measuring performance either because the audited entity is not measuring its own performance or because its performance measurement efforts are or may be incomplete or unreliable.
A. Planning-based approach, measurement-based approach
B. Measurement-based approach, control-based approach
C. Process-based approach, measurement-based approach
D. Measurement-based approach, process-based approach
正解：C

質問 7：
All of the following are the Specific aspects of proper audit supervision EXCEPT:
A. Implemented adequate audit policies and procedures.
B. Providing clear and timely instructions to staff so audit objectives are achieved.
C. Ensuring that staff auditors are qualified to perform their assignments and Verifying that audit working papers adequately support audit findings, conclusions, and recommendations.
D. Approving the audit program and ensuring that it is followed, unless approved changes are made.
正解：A

質問 8：
_______ quantify the amount of resources used or planned for a specific service or program. Where as ________report quantities of products or services delivered by a program or agency.
A. Output measures Input measures
B. Input measures Output measures
C. Output measures control measures
D. quality measures Output measures
正解：B