IQN QIA 問題集

質問 1：
The consultative approach to auditingemphasizes
A. Participation with auditees to improve methods.
B. Fraud investigation.
C. Implementation of policies and procedures.
D. Imposition of corrective measures.
正解：A

質問 2：
Internal auditors must exercise due care if they are to meet their responsibilities for fraud detection. Thus, the existence of certain conditions should raise red flags and arouse auditors' professional scepticism concerning possible fraud.
Which of the following is most likely to be considered an indication of possible fraud?
A. An Internal Revenue Service audit of tax returns.
B. Rapid turnover of financial executives.
C. A new management team installed as the result of a takeover.
D. Rapid expansion into new markets.
正解：B

質問 3：
During an interview with a data input clerk to discuss acomputerizedsystem used to track employee training requirements and compliance, an auditor identifies a potentially significant weakness in the system.
The auditor should
A. Conduct a second interview after determining whether the weakness actually exists.
B. Ask the clerk about the weakness and determine immediately if the finding should be reported.
C. Not mention the weakness, directly or indirectly, to avoid making the clerk uncomfortable.
D. Ask indirect questions that will help get more factual information relating to the potential weakness.
正解：D

質問 4：
The appropriate sampling plan to use to identify at least one irregularity, assuming some number of such irregularities exist in a population, and then to discontinue sampling when one irregularity is observed is
A. Stop-and-go sampling.
B. Variables sampling.
C. Attributes sampling.
D. Discovery sampling.
正解：D

質問 5：
Each individualwork papershould, at a minimum, contain
A. An expression of an audit opinion.
B. A tick mark legend.
C. A complete flowchart of the system of internal controls for the area being reviewed.
D. A descriptive heading.
正解：D

質問 6：
The internal audit activity evaluates and contributes to the improvement of risk management, control, and governance systems. Which of the following statements is associated with the improvement of governance?
A. The internal audit activity should be free from interference in determining the scope of internal auditing, performing work, and communicating results.
B. The internal audit activity should review operations and programs to ensure consistency withorganizationalvalues.
C. The internal audit activity should ascertain the extent to which operating and program goals and objectives have been established and conform to those of theorganization.
D. The internal audit activity should adopt a process to control and assess the overall effectiveness of the quality program.
正解：B

質問 7：
An example of an internal non-financial benchmark is
A. The company setting a benchmark of $50,000 for employee training programs at each of the company's plants.
B. The average actual cost per pound of a specific product at the company's most efficient plant becomes the benchmark for the company's other plants.
C. Thelaborrate of comparably skilled employees at a major competitor's plant.
D. The percent of customer orders delivered on time at the company's most efficient plant becomes the benchmark for the company's other plants.
正解：D

質問 8：
Which of the following is not a component of audit risk?
A. Defective risk
B. Detection risk
C. Inherent risk
D. Control risk
正解：A