IIA IIA-ACCA 問題集

質問 1：
In the area of business acumen, which of the following competencies would be the sole responsibility of an internal audit staff member?
A. Assessing how IT contributes to organization objectives, risks, and relevance to audit.
B. Maintaining technical aspects of accounting standards and reporting processes.
C. Understanding regulatory and legal framework and assessing its relevance.
D. Maintaining industry-specific knowledge appropriate to the organization.
正解：C

質問 2：
An internal auditor performed a review of IT outsourcing and found that the service provider was failing to meet the terms of the service level agreement. Which of the following approaches is most appropriate to address this concern?
A. The organization should review the skill requirements and ensure that the service provider is maintaining sufficient expertise and retaining skilled resources.
B. The organization should work with the service provider to review the current agreement and expectations relating to objectives, processes, and overall performance.
C. The organization should proactively monitor the performance of the service provider, escalate concerns, and use penalty clauses in the contract where necessary.
D. The organization should ensure that there is a clear management communication strategy and path for evaluating and reporting on all outsourced services concerns.
正解：C

質問 3：
A chief audit executive (CAE) was asked to participate in the selection of an external auditor. Which of the following would not be a typical responsibility for the CAE?
A. Recommend criteria to be used in the selection process.
B. Monitor the work of the external auditors.
C. Evaluate the proposed external auditor fee.
D. Develop appropriate performance metrics.
正解：D

質問 4：
Which of the following is classified as a product cost using the variable costing method?
1. Direct labor costs
2. Insurance on a factory.
3. Manufacturing supplies.
4. Packaging and shipping costs
A. 1 and 2
B. 2 and 4
C. 1 and 3
D. 3 and 4
正解：C

質問 5：
The final internal audit report should be distributed to which of the following individuals?
A. Audit client management only
B. Audit client management, executive management, and any those who request a copy.
C. Executive management only
D. Audit client management, executive management, and others approved by the chief audit executive.
正解：D

質問 6：
According to IIA guidance, which of the following corporate social responsibility (CSR) activities is appropriate for the internal audit activity to perform?
A. Determine the optimal amount of resources for the organization to invest in CSR.
B. Determine whether the organization has an appropriate policy governing its CSR activities.
C. Align CSR program objectives with the organization's strategic plan.
D. Integrate CSR activities into the organization's decision-making process.
正解：B

質問 7：
The chief risk officer (CRO) of a large manufacturing organization decided to facilitate a workshop for process managers and staff to identify opportunities for improving productivity and reducing defects. Which of the following is the most likely reason the CRO chose the workshop approach?
A. Workshop participants have an opportunity to learn while contributing ideas toward the objectives.
B. Responses can be confidential, thus encouraging participants to be candid expressing their concerns.
C. Workshops do not require extensive facilitation skills and are therefore ideal for nonauditors.
D. It minimizes the amount of time spent and cost incurred to gather the necessary information.
正解：A

質問 8：
According to IIA guidance, which of the following would be a primary reason for an internal auditor to test the organization's IT contingency plan?
A. To ensure that deficiencies identified by the audit are promptly addressed.
B. To ensure that adequate controls exist to prevent any significant business interruptions.
C. To ensure that tests contribute to improvement of the program.
D. To identify and address potential security weaknesses within the system.
正解：C