IIA IIA-CGAP 問題集

質問 1：
Some forms or documents that may assist in the contracting process are given below please choose the correct option:
A. Procurement request or authorization - prepared by internal managers.
B. Contract document - executed only by authorized internal procurement personnel.
C. Proposal - submitted by interested, prospective contractors.
D. A & B only.
E. All of the above.
正解：E

質問 2：
The purpose of compliance audits is to test the organization's conformity with some objective standard or criteria. All of the following are attributes that contribute to an effective compliance system EXCEPT:
A. Provide continuing education and training for staff (e.g., external or in-house training courses, professional conferences, or seminars).
B. Requirements are documented and operating procedures are aligned with the requirements in such a manner as to ensure compliance and Staff and management are aware of applicable requirements.
C. The organization has a policy regarding acceptable operating practices and codes of conduct.
D. The organization has assigned adequate responsibility for such matters as monitoring organizational goals and objectives, operating functions, and regulatory requirements.
正解：A

質問 3：
All of the following are the objectives of an audit EXCEPT:
A. The objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with and identified financial reporting framework.
B. Compliance with legislative or regulatory requirements and related authorities.
C. The phrases used to express the auditor's opinion are "give a true and fair view" or "present fairly, in all material respects," which are equivalent terms.
D. the auditor's opinion enhances the credibility of the financial statements, the user Cannot assume that the opinion is an assurance as to the future viability of the entity nor the efficiency or effectiveness with which management has conducted the affairs of the entity.
正解：B

質問 4：
___________ is a contract for a supply that does not procure or specify a firm quantity of supplies (other than a minimum or maximum quantity), and that provides for the issuance of orders for the delivery of supplies during the period of the contract. Where as _________ is a contract that may be used to acquire supplies and/or services when the exact times and/or exact quantities of future deliveries are not known at the time of contract award.
A. Cost-plus-incentive-fee, Cost sharing
B. Cost-plus-fixed-fee is, Cost-plus-incentive-fee
C. Delivery order, indefinite quantity
D. Cost-reimbursement, Cost sharing
正解：C

質問 5：
The control environment sets the tone of an organization and influences the control consciousness of its employees. The characteristics of an effective control environment are all of the following EXCEPT:
A. Employees are held accountable for their performance.
B. Employees don not have clearly defined responsibilities.
C. A system is in place to monitor controls on a regular basis.
D. Management communicates the importance of internal controls to all employees.
正解：B

質問 6：
All of The following are guidelines for developing adequate performance measures EXCEPT:
A. Performance measures should be comprehensive enough to reach valid conclusions about the program.
B. Renewal applications (number of applications received).
C. Measures used should focus on measurable aspects of performance.
D. Use a "family" of measures to capture multiple dimensions of performance.
正解：B

質問 7：
___________are the framework that management establishes to ensure that it meets its responsibilities in a variety of areas. The objectives _________of are that all transactions should be authorized, accounted for accurately and completely, and in the correct time frame.
A. Internal controls, accounting controls
B. External controls, internal controls
C. Internal controls, external controls
D. accounting controls, internal controls
正解：B

質問 8：
The IIA has developed the Professional Practices Framework (PPF). In general, a framework provides a structural blueprint of how a body of knowledge and guidance fits together. As a coherent system, it facilitates all of the following to a discipline or profession EXCEPT:
A. Consistent development
B. Communication skills
C. Interpretation and methodologies
D. Application of concepts
正解：B