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質問 1：
The auditor wants to understand the actual flow of data regarding cash processing. The most convincing evidence would be obtained by
A. Reviewing the programming flowchart for evidence of control procedures placed into the computer programs.
B. Reviewing the systems flowchart.
C. Performing a "walk-through" of the processing and obtaining copies of all documents used.
D. Interviewing the treasurer.
正解：C
質問 2：
An audit team has been assigned to review 'the customer satisfaction measurement system' that the industrial products division implemented two years ago. This system consists of the division's customer service office conducting an annual mail survey. A survey is sent to 100 purchasing departments randomly selected from all customers who made purchases in the prior 12 months. The survey is three pages long and its 30 questions use a mixture of response modes (e.g., some questions are open-ended, some multiple choice, and others use a response scale). The customer service office mails the survey in September and tabulates the results for questionnaires returned by October 15. Only one mail is sent. If the customer does not return the questionnaire, no follow-up is conducted. When the survey was last conducted, 45 of the questionnaires were not returned.
Which of the following is not an advantage of face-to-face interviews over mail surveys?
A. Interviewers can increase a respondent's comprehension of questions.
B. The response rate is typically higher.
C. Survey designers can use a wider variety of types of questions.
D. They are less expensive since mailing costs are avoided.
正解：D
質問 3：
The consultative approach to auditingemphasizes
A. Participation with auditees to improve methods.
B. Implementation of policies and procedures.
C. Fraud investigation.
D. Imposition of corrective measures.
正解：A
質問 4：
Purchases from two new vendors increased dramatically after a new buyer was hired. The buyer was obtaining kickbacks from the two vendors based on sales volume.
A possible means of detection is
A. The use of change analysis and trend analysis of buyer or vendor activity.
B. Periodic vendor surveys regarding potential buyer conflict of interest or ethics violations.
C. The use of purchase orders for all purchases.
D. The receipt of an invoice to put new vendors on the master file.
正解：A
質問 5：
Internal auditors must exercise due care if they are to meet their responsibilities for fraud detection. Thus, the existence of certain conditions should raise red flags and arouse auditors' professional scepticism concerning possible fraud.
Which of the following is most likely to be considered an indication of possible fraud?
A. Rapid expansion into new markets.
B. An Internal Revenue Service audit of tax returns.
C. A new management team installed as the result of a takeover.
D. Rapid turnover of financial executives.
正解：D
質問 6：
Which of the following audit procedures would be most effective in determining whether vendor invoices are being processed on a timely basis whilemaximizingthe company's use of cash?
A. Compare the vendor's invoice due date with the payment date as indicated on the cancelled check.
B. Compare the date stamped on the invoice for receipt with the corresponding payment date for the disbursement.
C. Interview the accounts payable manager to determine the procedures and standards for processing vendor invoices.
D. Determine the length of processing time between the receipt of the vendor's invoice to the payment date for the related disbursement.
正解：A
質問 7：
In order for internal auditors to be able torecognizepotential fraud, they must be aware of the basic characteristics of fraud. Which of the following is not a characteristic of fraud?
A. Perpetration for the benefit or detriment of theorganization.
B. Taking unfair or dishonest advantage.
C. Negligence on the part of executive management.
D. Intentional deception.
正解：C
質問 8：
To identify shortages of specific items in an inventory of expensive goods held for retail sale, the most appropriate audit work step is to
A. Analyzecurrent and previous inventory turnover rates.
B. Apply the retail method of inventory valuation.
C. Compare physical inventory counts to perpetual records.
D. Develop inventory estimates based on the gross profit percentage method.
正解：C
The auditor wants to understand the actual flow of data regarding cash processing. The most convincing evidence would be obtained by
A. Reviewing the programming flowchart for evidence of control procedures placed into the computer programs.
B. Reviewing the systems flowchart.
C. Performing a "walk-through" of the processing and obtaining copies of all documents used.
D. Interviewing the treasurer.
正解：C
質問 2：
An audit team has been assigned to review 'the customer satisfaction measurement system' that the industrial products division implemented two years ago. This system consists of the division's customer service office conducting an annual mail survey. A survey is sent to 100 purchasing departments randomly selected from all customers who made purchases in the prior 12 months. The survey is three pages long and its 30 questions use a mixture of response modes (e.g., some questions are open-ended, some multiple choice, and others use a response scale). The customer service office mails the survey in September and tabulates the results for questionnaires returned by October 15. Only one mail is sent. If the customer does not return the questionnaire, no follow-up is conducted. When the survey was last conducted, 45 of the questionnaires were not returned.
Which of the following is not an advantage of face-to-face interviews over mail surveys?
A. Interviewers can increase a respondent's comprehension of questions.
B. The response rate is typically higher.
C. Survey designers can use a wider variety of types of questions.
D. They are less expensive since mailing costs are avoided.
正解：D
質問 3：
The consultative approach to auditingemphasizes
A. Participation with auditees to improve methods.
B. Implementation of policies and procedures.
C. Fraud investigation.
D. Imposition of corrective measures.
正解：A
質問 4：
Purchases from two new vendors increased dramatically after a new buyer was hired. The buyer was obtaining kickbacks from the two vendors based on sales volume.
A possible means of detection is
A. The use of change analysis and trend analysis of buyer or vendor activity.
B. Periodic vendor surveys regarding potential buyer conflict of interest or ethics violations.
C. The use of purchase orders for all purchases.
D. The receipt of an invoice to put new vendors on the master file.
正解：A
質問 5：
Internal auditors must exercise due care if they are to meet their responsibilities for fraud detection. Thus, the existence of certain conditions should raise red flags and arouse auditors' professional scepticism concerning possible fraud.
Which of the following is most likely to be considered an indication of possible fraud?
A. Rapid expansion into new markets.
B. An Internal Revenue Service audit of tax returns.
C. A new management team installed as the result of a takeover.
D. Rapid turnover of financial executives.
正解：D
質問 6：
Which of the following audit procedures would be most effective in determining whether vendor invoices are being processed on a timely basis whilemaximizingthe company's use of cash?
A. Compare the vendor's invoice due date with the payment date as indicated on the cancelled check.
B. Compare the date stamped on the invoice for receipt with the corresponding payment date for the disbursement.
C. Interview the accounts payable manager to determine the procedures and standards for processing vendor invoices.
D. Determine the length of processing time between the receipt of the vendor's invoice to the payment date for the related disbursement.
正解：A
質問 7：
In order for internal auditors to be able torecognizepotential fraud, they must be aware of the basic characteristics of fraud. Which of the following is not a characteristic of fraud?
A. Perpetration for the benefit or detriment of theorganization.
B. Taking unfair or dishonest advantage.
C. Negligence on the part of executive management.
D. Intentional deception.
正解：C
質問 8：
To identify shortages of specific items in an inventory of expensive goods held for retail sale, the most appropriate audit work step is to
A. Analyzecurrent and previous inventory turnover rates.
B. Apply the retail method of inventory valuation.
C. Compare physical inventory counts to perpetual records.
D. Develop inventory estimates based on the gross profit percentage method.
正解：C
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