IIA-ACCA 시험 - IIA실제시험문제와 답 - 604문항

Question No : 1

Which of the following actions should the audit committee take to promote organizational independence for the internal audit activity?

A.Delegate final approval of the risk-based internal audit plan to the chief audit executive (CAE).
B.Approve the annual budget and resource plan for the internal audit activity.
C.Assist the CAE with hiring objective and competent internal audit staff.
D.Encourage the CAE to communicate and coordinate with the external auditor.

정답:

Question No : 2

In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?

A.The CAE would need to procure external services to deliver the internal audit assurance program.
B.There is no expertise within the internal audit team for detecting and investigating fraud.
C.There is no expertise within the internal audit team for auditing an IT engagement.
D.There is no available expertise on the internal audit team to perform a consulting engagement.

정답:

Question No : 3

Which of the following is an example of collusion?

A.An employee includes a faked receipt in his expense claim, and the claim is signed by the employee's manager.
B.A vendor inflates the price of an item and remits a portion of the excess to the purchasing manager.
C.A vendor sends a duplicate invoice with a new invoice number, and the accounts payable system fails to detect the duplication.
D.An employee works with the IT manager to develop a program for identifying duplicate invoice payments.

정답:

Question No : 4

An internal auditor is performing analytical reviews as part of an audit of a supermarket's merchandising department.
Because the economy has declined since midyear, the auditor can expect to encounter which of the following?

A.Higher inventory turnover.
B.Higher operating margin.
C.Lower obsolete stock disposal.
D.Lower sales volume.

정답:

Question No : 5

An internal audit charter, approved by the board, restricts the internal audit activity to providing assurance only on the reliability of financial information and the effectiveness of internal accounting controls.
Which of the following statements is true regarding the extent to which the external auditor may rely on the internal audit activity's work?

A.The external auditor may make full use of the work, as the audit charter is very specific as to the work the internal audit activity may undertake.
B.The external auditor may use the work, as the board has approved the charter, thus taking responsibility for any deficiencies.
C.The external auditor must disregard the work, as the scope of the charter may introduce bias and result in a lack of due professional care.
D.The external auditor may use the work with caution, due to the internal audit activity's scope and responsibility restrictions.

정답:

Question No : 6

A new internal audit activity is creating its first charter.
According to IIA guidance, which of the following objectives would be appropriate for inclusion in the charter?

A.Continuously monitor the organization's overall risk activities in relation to its risk appetite.
B.Evaluate the adequacy and effectiveness of the organization's governance activities.
C.Oversee the establishment and administration of an effective risk management program.
D.Assist management in implementing recommended control improvements.

정답:

Question No : 7

An IT contractor applied for an internal audit position at a bank. The contractor worked for the bank's IT security manager two years ago.
If the audit manager interviewed the contractor and wants to extend a job offer, which of the following actions should the chief audit executive pursue?

A.Allow the audit manager to hire the contractor and state that the individual is free to perform IT audits, including security.
B.Not allow the audit manager to hire the contractor, as it would be a conflict of interest.
C.Allow the audit manager to hire the contractor, but state that the individual is not allowed to work on IT security audits for one year.
D.Not allow the audit manager to hire the contractor and ask the individual to apply again in one year.

정답:

Question No : 8

Which of the following techniques would provide the most compelling evidence that a safety hazard exists within a manufacturing facility?

A.Observation of the facility during operations.
B.Questioning of facility management, including the facility safety officer.
C.Analysis of facility operating reports, focusing on instances when breakdowns occurred.
D.Review of records involving safety violations, filed by facility production employees.

정답:

Question No : 9

A large sales organization maintains a system of internal control according to the COSO model and has updated its code of conduct.
This change relates to which component of the COSO framework?

A.Control activities.
B.Information and communication.
C.Commitment.
D.Control environment.

정답:

Question No : 10

According to IIA guidance, which of the following statements is true regarding the reporting of results from an external quality assessment of the internal audit activity?

A.The external assessment results are reported upon completion in confidence directly to the board, and senior management is advised only of the recommendations and improvement action plans.
B.The results of self-assessments with independent external validation are shared with the board upon completion, and monitoring of recommended improvements must be reported monthly.
C.The external assessment results are communicated upon completion to senior management and the board, but action plans for recommended improvements do not have to be reported.
D.The requirements for reporting quality assessment results are the same for external assessments and self-assessments with independent external validation.

정답:

Question No : 11

What is the primary benefit to the internal audit activity for undertaking an internal quality assessment?

A.To help the internal audit activity complete its annual assurance plan.
B.To identify inefficiencies within the internal audit team.
C.To help improve the overall quality of the internal audit activity's work.
D.To identify key risks and areas of concern within the organization.

정답:

Question No : 12

Ensure that the entire data set is tested.

A.1 and 2.
B.1 and 3.
C.2 and 3.
D.2 and 4.

정답:

Question No : 13

Evidence discovered during the course of an engagement suggests that multiple incidents
of fraud have occurred. There do not appear to be sufficient controls in place to prevent reoccurrence.
Which of the following is the internal auditor's most appropriate next step?

A.Immediately notify management of the area under review and the other internal auditors involved in the engagement.
B.Discuss the situation with the engagement supervisor to determine whether fraud investigation experts are required to investigate the matter properly.
C.Fully document in the workpapers the evidence that has been discovered and recommend appropriate controls to address the fraud.
D.Provide the evidence that was discovered to local law enforcement for possible prosecution of the suspected fraud.

정답:

Question No : 14

According to IIA guidance, which of the following practices by the chief audit executive (CAE) best enhances the organizational independence of the internal audit activity?

A.CAE reviews and approves the annual audit plan.
B.CAE meets privately with The CEO at least annually.
C.CAE meets privately with The board at least annually.
D.CAE reports to the board regarding audit staff performance evaluation and compensation.

정답:

Question No : 15

The ability to recognize the existence of problems related to tax accounting.

A.1 and 4 only.
B.3 and 4 only.
C.2, 3, and 4 only.
D.1,2, 3, and 4.

정답:

IIA IIA-ACCA 시험