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質問 1：
Which of the following is not an objective of internal control?
A. Efficiency.
B. Validation.
C. Compliance.
D. Accuracy.
正解：B
質問 2：
Which of the following types of fraud includes embezzlement?
A. Corruption.
B. Misappropriation of assets.
C. Bribery.
D. Fraudulent statements.
正解：B
質問 3：
An audit client responded to recommendations from a recent consulting engagement. The client indicated that several recommended process improvements would not be implemented. Which of the following actions should the internal audit activity take in response?
A. Escalate the unresolved issues to the board, because they could pose significant risk exposures to the organization.
B. Confirm the decision with management and document this decision in the audit file.
C. Document the issue in the audit file and follow up until the issues are resolved.
D. Initiate an assurance engagement on the unresolved issues.
正解：B
質問 4：
An organization engages in questionable financial reporting practices due to pressure to meet unrealistic performance targets. Which internal control component is most negatively affected?
A. Monitoring.
B. Control environment.
C. Risk assessment.
D. Control activities.
正解：B
質問 5：
Preferred stock is less risky for investors than is common stock because:
A. Common stock pays dividends as a stated percentage of face value.
B. Common stock has priority over preferred stock with regard to earnings and assets.
C. Preferred dividends are usually cumulative.
D. Preferred stock with no conversion feature has a higher dividend yield than does convertible preferred stock.
正解：C
質問 6：
The chief audit executive (CAE) is planning to conduct an internal assessment of the internal audit activity (IAA). Part of this assessment will include benchmarking. According to IIA guidance, which of the following qualitative metrics would be appropriate for the CAE to use?
1. Average client customer satisfaction score for a given year.
2. Client survey comments on how to improve the IAA.
3. Auditor interviews once an audit has been completed.
4. Percentage of audits completed within 90 days.
A. 3 and 4.
B. 1 and 3.
C. 1 and 2.
D. 2 and 3.
正解：D
質問 7：
Which of the following describes the free trade zone in an e-commerce environment?
A. Zone where data is encrypted, users are authenticated, and user traffic is filtered.
B. Zone that separates an organization's servers from outside forces.
C. Area where communication and transactions occur between trusted parties.
D. Area in which messages are scrutinized to determine if they are authorized.
正解：C
Which of the following is not an objective of internal control?
A. Efficiency.
B. Validation.
C. Compliance.
D. Accuracy.
正解：B
質問 2：
Which of the following types of fraud includes embezzlement?
A. Corruption.
B. Misappropriation of assets.
C. Bribery.
D. Fraudulent statements.
正解：B
質問 3：
An audit client responded to recommendations from a recent consulting engagement. The client indicated that several recommended process improvements would not be implemented. Which of the following actions should the internal audit activity take in response?
A. Escalate the unresolved issues to the board, because they could pose significant risk exposures to the organization.
B. Confirm the decision with management and document this decision in the audit file.
C. Document the issue in the audit file and follow up until the issues are resolved.
D. Initiate an assurance engagement on the unresolved issues.
正解：B
質問 4：
An organization engages in questionable financial reporting practices due to pressure to meet unrealistic performance targets. Which internal control component is most negatively affected?
A. Monitoring.
B. Control environment.
C. Risk assessment.
D. Control activities.
正解：B
質問 5：
Preferred stock is less risky for investors than is common stock because:
A. Common stock pays dividends as a stated percentage of face value.
B. Common stock has priority over preferred stock with regard to earnings and assets.
C. Preferred dividends are usually cumulative.
D. Preferred stock with no conversion feature has a higher dividend yield than does convertible preferred stock.
正解：C
質問 6：
The chief audit executive (CAE) is planning to conduct an internal assessment of the internal audit activity (IAA). Part of this assessment will include benchmarking. According to IIA guidance, which of the following qualitative metrics would be appropriate for the CAE to use?
1. Average client customer satisfaction score for a given year.
2. Client survey comments on how to improve the IAA.
3. Auditor interviews once an audit has been completed.
4. Percentage of audits completed within 90 days.
A. 3 and 4.
B. 1 and 3.
C. 1 and 2.
D. 2 and 3.
正解：D
質問 7：
Which of the following describes the free trade zone in an e-commerce environment?
A. Zone where data is encrypted, users are authenticated, and user traffic is filtered.
B. Zone that separates an organization's servers from outside forces.
C. Area where communication and transactions occur between trusted parties.
D. Area in which messages are scrutinized to determine if they are authorized.
正解：C
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