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質問 1：
According to IIA guidance, which of the following best describes processes and tools typically used in ongoing internal assessments?
A. Analysis of performance metrics such as cycle times.
B. Benchmarking of the internal audit activity's practices and performance.
C. Self-assessments and surveys of stakeholder groups.
D. Report of internal assessment results, response plans, and outcomes.
正解：A
質問 2：
An internal audit manager of a furniture manufacturing organization is planning an audit of the procurement process for kiln-dried wood. The procurement department maintains six procurement officers to manage 24 different suppliers used by the organization.
Which of the following controls would best mitigate the risk of employees receiving kickbacks from suppliers?
A. The periodic rotation of procurement officers' assignments to supplier accounts.
B. Periodic inventories of kiln-dried wood at the organization's warehouse.
C. A pre-award financial capacity analysis of suppliers.
D. An automated computer report, organized by supplier, of any invoices for the same amount.
正解：A
質問 3：
Which of the following would most likely be considered a red flag for fraud?
A. A senior manager has been delegating the authority to sign-off on small dollar amount purchases to a subordinate.
B. An employee in charge of payroll disbursements has rotated these duties with several colleagues.
C. An employee with significant personal debt is in charge of handling large wire transfers for the organization.
D. An organization lacks a whistleblower hotline for reporting suspicious activity.
正解：C
質問 4：
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?
A. There is no expertise within the internal audit team for detecting and investigating fraud.
B. There is no available expertise on the internal audit team to perform a consulting engagement.
C. The CAE would need to procure external services to deliver the internal audit assurance program.
D. There is no expertise within the internal audit team for auditing an IT engagement.
正解：A
質問 5：
Sometimes, internal audit staff may partner with operating managers to rank risks. Which of the following outcomes may be the most beneficial aspects of this strategy?
1. Reappraising risks levels.
2. Providing accurate information to management.
3. Marketing the internal audit activity.
4. Planning safeguards for assets in high-risk areas.
A. 3 and 4.
B. 1 and 3.
C. 1 and 2.
D. 2 and 3.
正解：B
質問 6：
Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?
A. Managers who have been with the organization for several decades become aware that newly hired, younger managers are being moved more quickly into senior positions.
B. The organization is slowly phasing out three mature products that produce the highest commissions for the sales staff.
C. Security cameras that monitor cash handling at the register are not functioning.
D. The controller at a nationwide manufacturing company recently opted to no longer require two-week mandatory vacations for accounting staff.
正解：D
質問 7：
The management at a national consumer goods organization implements a fair work and pay practice as well as a policy to treat employees equitably and consistently. Which common characteristics of fraud will the practice and policy most likely reduce?
A. Commitment.
B. Rationalization.
C. Pressure or incentive.
D. Opportunity.
正解：C
質問 8：
According to IIA guidance, which of the following individuals would best be considered independent for the purpose of participating in an external assessment of the quality assurance and improvement program for an internal audit activity (IAA)?
A. A former employee knowledgeable of the IAA who resigned three years earlier from the organization.
B. An employee in an affiliated organization who has never worked directly with the IAA.
C. A competent employee of an independent external organization that provides co-sourcing services to the IAA.
D. An employee in the parent organization who has not had any previous contact with the IAA.
正解：A
質問 9：
Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?
A. Acceptance of gifts policy.
B. Personal responsibility policy.
C. Usage of IT system policy.
D. Risk management framework.
正解：A
According to IIA guidance, which of the following best describes processes and tools typically used in ongoing internal assessments?
A. Analysis of performance metrics such as cycle times.
B. Benchmarking of the internal audit activity's practices and performance.
C. Self-assessments and surveys of stakeholder groups.
D. Report of internal assessment results, response plans, and outcomes.
正解：A
質問 2：
An internal audit manager of a furniture manufacturing organization is planning an audit of the procurement process for kiln-dried wood. The procurement department maintains six procurement officers to manage 24 different suppliers used by the organization.
Which of the following controls would best mitigate the risk of employees receiving kickbacks from suppliers?
A. The periodic rotation of procurement officers' assignments to supplier accounts.
B. Periodic inventories of kiln-dried wood at the organization's warehouse.
C. A pre-award financial capacity analysis of suppliers.
D. An automated computer report, organized by supplier, of any invoices for the same amount.
正解：A
質問 3：
Which of the following would most likely be considered a red flag for fraud?
A. A senior manager has been delegating the authority to sign-off on small dollar amount purchases to a subordinate.
B. An employee in charge of payroll disbursements has rotated these duties with several colleagues.
C. An employee with significant personal debt is in charge of handling large wire transfers for the organization.
D. An organization lacks a whistleblower hotline for reporting suspicious activity.
正解：C
質問 4：
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?
A. There is no expertise within the internal audit team for detecting and investigating fraud.
B. There is no available expertise on the internal audit team to perform a consulting engagement.
C. The CAE would need to procure external services to deliver the internal audit assurance program.
D. There is no expertise within the internal audit team for auditing an IT engagement.
正解：A
質問 5：
Sometimes, internal audit staff may partner with operating managers to rank risks. Which of the following outcomes may be the most beneficial aspects of this strategy?
1. Reappraising risks levels.
2. Providing accurate information to management.
3. Marketing the internal audit activity.
4. Planning safeguards for assets in high-risk areas.
A. 3 and 4.
B. 1 and 3.
C. 1 and 2.
D. 2 and 3.
正解：B
質問 6：
Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?
A. Managers who have been with the organization for several decades become aware that newly hired, younger managers are being moved more quickly into senior positions.
B. The organization is slowly phasing out three mature products that produce the highest commissions for the sales staff.
C. Security cameras that monitor cash handling at the register are not functioning.
D. The controller at a nationwide manufacturing company recently opted to no longer require two-week mandatory vacations for accounting staff.
正解：D
質問 7：
The management at a national consumer goods organization implements a fair work and pay practice as well as a policy to treat employees equitably and consistently. Which common characteristics of fraud will the practice and policy most likely reduce?
A. Commitment.
B. Rationalization.
C. Pressure or incentive.
D. Opportunity.
正解：C
質問 8：
According to IIA guidance, which of the following individuals would best be considered independent for the purpose of participating in an external assessment of the quality assurance and improvement program for an internal audit activity (IAA)?
A. A former employee knowledgeable of the IAA who resigned three years earlier from the organization.
B. An employee in an affiliated organization who has never worked directly with the IAA.
C. A competent employee of an independent external organization that provides co-sourcing services to the IAA.
D. An employee in the parent organization who has not had any previous contact with the IAA.
正解：A
質問 9：
Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?
A. Acceptance of gifts policy.
B. Personal responsibility policy.
C. Usage of IT system policy.
D. Risk management framework.
正解：A
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