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質問 1：
Which of the following would best serve to deter unethical behavior and encourage internal auditors to be objective in their work?
A. Periodic communications reminding internal auditors of Standards requirements.
B. A review of the final audit report by the audit committee.
C. A requirement that internal auditors undergo objectivity training periodically.
D. Ongoing monitoring and periodic internal quality assessments.
正解：A
質問 2：
An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?
A. Utilize dedicated and encrypted network connections.
B. Apply antivirus and patch management software.
C. Utilize secure socket layer encryption.
D. Install a software inventory management application.
正解：D
質問 3：
During the planning phase of an audit, an internal auditor preliminarily concluded that the controls for a process were adequately designed to manage the associated risk. Under what conditions might this preliminary assessment subsequently prove to be unreliable?
A. Compensating controls from other processes were not present.
B. Redundant controls are not in place to enhance well designed controls.
C. Process controls were not developed from an existing key control checklist.
D. Entity level controls are informal and not consistently enforced.
正解：D
質問 4：
The chief audit executive (CAE) is drafting the annual internal audit plan and seeks input from senior management and the external auditor prior to submitting it for approval to the board.
According to IIA guidance, which of the following statements is true regarding this scenario?
A. The CAE's actions are likely to impair the independence of the internal audit activity.
B. The CAE acted appropriately, as he has authority to determine who reviews and approves the audit plan.
C. The CAE acted appropriately, and the independence of the internal audit activity was not impaired.
D. The CAE should have developed the audit plan without outside influence to maintain objectivity.
正解：C
質問 5：
During an audit engagement, a junior staff internal auditor begins to suspect a fraud may have occurred involving a friend of the engagement supervisor. He reports his concerns to the engagement supervisor, who disagrees with his suspicions and directs him to continue with the engagement as planned. Given the circumstance, what is the most appropriate action for the junior auditor to take?
A. Continue with the engagement as planned, per the more senior auditor.
B. Escalate the concern to the chief audit executive.
C. Document in the workpapers and expand testing.
D. Report the suspected fraud to law enforcement officials and seek financial restitution.
正解：B
Which of the following would best serve to deter unethical behavior and encourage internal auditors to be objective in their work?
A. Periodic communications reminding internal auditors of Standards requirements.
B. A review of the final audit report by the audit committee.
C. A requirement that internal auditors undergo objectivity training periodically.
D. Ongoing monitoring and periodic internal quality assessments.
正解：A
質問 2：
An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?
A. Utilize dedicated and encrypted network connections.
B. Apply antivirus and patch management software.
C. Utilize secure socket layer encryption.
D. Install a software inventory management application.
正解：D
質問 3：
During the planning phase of an audit, an internal auditor preliminarily concluded that the controls for a process were adequately designed to manage the associated risk. Under what conditions might this preliminary assessment subsequently prove to be unreliable?
A. Compensating controls from other processes were not present.
B. Redundant controls are not in place to enhance well designed controls.
C. Process controls were not developed from an existing key control checklist.
D. Entity level controls are informal and not consistently enforced.
正解：D
質問 4：
The chief audit executive (CAE) is drafting the annual internal audit plan and seeks input from senior management and the external auditor prior to submitting it for approval to the board.
According to IIA guidance, which of the following statements is true regarding this scenario?
A. The CAE's actions are likely to impair the independence of the internal audit activity.
B. The CAE acted appropriately, as he has authority to determine who reviews and approves the audit plan.
C. The CAE acted appropriately, and the independence of the internal audit activity was not impaired.
D. The CAE should have developed the audit plan without outside influence to maintain objectivity.
正解：C
質問 5：
During an audit engagement, a junior staff internal auditor begins to suspect a fraud may have occurred involving a friend of the engagement supervisor. He reports his concerns to the engagement supervisor, who disagrees with his suspicions and directs him to continue with the engagement as planned. Given the circumstance, what is the most appropriate action for the junior auditor to take?
A. Continue with the engagement as planned, per the more senior auditor.
B. Escalate the concern to the chief audit executive.
C. Document in the workpapers and expand testing.
D. Report the suspected fraud to law enforcement officials and seek financial restitution.
正解：B
Asai -
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