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質問 1：
___________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. accounting controls, internal controls
C. Internal controls, external controls
D. External controls, internal controls
正解：D
質問 2：
Audit reports should state the audit objectives, scope, and methodology. If appropriate, the report should describe any performance aspects examined (e.g., outputs, outcomes). The audit scope should describe as necessary all of the following EXCEPT:
A. The depth and coverage of work performed to accomplish the audit objectives, including a description of specific controls tested.
B. The kinds and sources of evidence used.
C. Organizational structure
D. Confidential information omitted from the report.
正解：C
質問 3：
There are some compensating benefits that the public sector can offer its workforce to offset the generally higher salaries available in the private sector.62 .These can include all of the following EXCEPT:
A. None of the above.
B. Benefits - Generous amount of paid days off per year as holidays, plus accrued vacation and reasonable health insurance.
C. All of the above.
D. Incentives - Cash awards given to employees with significant cost effective suggestions.
E. Training and development - Generally at par with the private sector.
正解：C
質問 4：
The__________ is where the audit determines whether process controls exist and are sufficient to provide reasonable assurance that the desired performance will be achieved. Where as The ____________ is where the audit includes methodology for measuring performance either because the audited entity is not measuring its own performance or because its performance measurement efforts are or may be incomplete or unreliable.
A. Measurement-based approach, process-based approach
B. Process-based approach, measurement-based approach
C. Measurement-based approach, control-based approach
D. Planning-based approach, measurement-based approach
正解：B
質問 5：
All of the following are the examples of Activities (and activity drivers) EXCEPT:
A. Applications corrected (number of applications corrected).
B. Renewal applications (number of applications received).
C. Determine eligibility (number of applications reviewed for eligibility).
D. Facilities (cost per square foot of space allocated to licensing function, times percent of renewals received).
正解：D
質問 6：
There are two major categories of questions interviewers can ask. _______ require the subject to give a detailed reply. ________ usually call for Yes/No replies or suggest a possible answer.
A. Closed-ended questions, Open-ended questions
B. Open-ended questions, Closed-ended questions
C. Open-ended questions, interrogative questions
D. interrogative questions, Closed-ended questions
正解：B
___________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. accounting controls, internal controls
C. Internal controls, external controls
D. External controls, internal controls
正解：D
質問 2：
Audit reports should state the audit objectives, scope, and methodology. If appropriate, the report should describe any performance aspects examined (e.g., outputs, outcomes). The audit scope should describe as necessary all of the following EXCEPT:
A. The depth and coverage of work performed to accomplish the audit objectives, including a description of specific controls tested.
B. The kinds and sources of evidence used.
C. Organizational structure
D. Confidential information omitted from the report.
正解：C
質問 3：
There are some compensating benefits that the public sector can offer its workforce to offset the generally higher salaries available in the private sector.62 .These can include all of the following EXCEPT:
A. None of the above.
B. Benefits - Generous amount of paid days off per year as holidays, plus accrued vacation and reasonable health insurance.
C. All of the above.
D. Incentives - Cash awards given to employees with significant cost effective suggestions.
E. Training and development - Generally at par with the private sector.
正解：C
質問 4：
The__________ is where the audit determines whether process controls exist and are sufficient to provide reasonable assurance that the desired performance will be achieved. Where as The ____________ is where the audit includes methodology for measuring performance either because the audited entity is not measuring its own performance or because its performance measurement efforts are or may be incomplete or unreliable.
A. Measurement-based approach, process-based approach
B. Process-based approach, measurement-based approach
C. Measurement-based approach, control-based approach
D. Planning-based approach, measurement-based approach
正解：B
質問 5：
All of the following are the examples of Activities (and activity drivers) EXCEPT:
A. Applications corrected (number of applications corrected).
B. Renewal applications (number of applications received).
C. Determine eligibility (number of applications reviewed for eligibility).
D. Facilities (cost per square foot of space allocated to licensing function, times percent of renewals received).
正解：D
質問 6：
There are two major categories of questions interviewers can ask. _______ require the subject to give a detailed reply. ________ usually call for Yes/No replies or suggest a possible answer.
A. Closed-ended questions, Open-ended questions
B. Open-ended questions, Closed-ended questions
C. Open-ended questions, interrogative questions
D. interrogative questions, Closed-ended questions
正解：B
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