IIA IIA-ACCA 問題集

質問 1：
Which of the following is the primary reason the chief audit executive should consider the organization's strategic plans when developing the annual audit plan?
A. Strategic plans are likely to show areas of weak financial controls.
B. Strategic plans reflect the organization's business objectives and overall attitude toward risk.
C. Strategic plans are helpful to identify major areas of activity, which may direct the allocation of internal audit activity resources.
D. The strategic plan is a relatively stable document on which to base audit planning.
正解：B

質問 2：
Which of the following statements is true regarding the capital budgeting procedure known as discounted payback period?
A. It ignores the time value of money
B. It calculates the overall value of a project
C. It calculates the time a project takes to break even.
D. It begins at time zero for the project.
正解：C

質問 3：
Which of the following factors is most responsible for the increasing risk that unauthorized parties may obtain or tamper with personal data?
A. The rapid growth and evolution of technology.
B. The absence of generally accepted privacy principles.
C. The lack of legal and industry frameworks on privacy.
D. The legislated need to retain sensitive personal information.
正解：A

質問 4：
A fraud investigation was completed by management, and a proven fraud was communicated to relevant authorities. According to MA guidance, which of the following roles would be most appropriate for the internal audit activity to undertake after the investigation?
A. Determine why The fraud was not detected earlier and design controls to strengthen early detection.
B. Conduct lessons learned sessions to ascertain how the fraud occurred and which controls failed.
C. Plan employee sessions and team building strategies for the organization to improve awareness of fraud among employees.
D. Review the investigation and implement any improvements to the process.
正解：B

質問 5：
While preparing for an audit of senior management expenses, the chief audit executive (CAE) learns that management is unable to locate a number of original expense claims to support the related disbursements. She decides to defer the engagement until they can be located. Which of the following principles likely guided the CAE's decision?
A. Independence.
B. Objectivity.
C. Proficiency.
D. Due professional care.
正解：D

質問 6：
With regard To IT governance, which of the following is the most effective and appropriate role for the internal audit activity?
A. Assess whether governance activities are aligned with the organization's risk appetite and take into consideration emerging risks.
B. Evaluate the organization's governance standards and assess IT-related activities to identify gaps and develop policies, ensuring alignment with the organization's risk appetite.
C. Assist management in interpreting complex IT-related privacy and security risk exposures and evaluating potential mitigation strategies.
D. Independently evaluate the skills and experience of potential chief information officer candidates to assess the best fit based on the organization's risk appetite.
正解：A

質問 7：
Which of the following statements is true regarding cost-volume-profit analysis?
A. Breakeven occurs when the contribution margin covers fixed costs
B. Contribution margin is the amount remaining from sales revenue after fixed expenses have been deducted.
C. Following breakeven, net operating income will increase by the excess of fixed costs less the variable costs per units sold
D. Breakeven point is the amount of units sold to cover variable costs.
正解：A

質問 8：
If observed during fieldwork by an internal auditor, which of the following activities is least important to communicate formally to the chief audit executive?
A. Acts that conceal inappropriate activities in the organization.
B. Acts that damage or have an adverse effect on the environment.
C. Acts that favor one party to the detriment of another.
D. Acts that may endanger the health or safety of individuals.
正解：C