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質問 1：
Anorganizationuses a service bureau to process its hourly payroll transactions. The internal auditor is concerned that the hourly payroll for the year has been processed correctly and, in particular, the computation of employee withholding for pension contributions is in accordance with the union contract, which specifies charges each quarter.
Which of the following audit procedures would best accomplish the audit objective?
A. Select a discovery sampling of all payroll transactions for an entire reporting period and then follow up on any findings.
B. Select a random sample of all hourly payroll transactions for the reporting period, re-compute pay and withholding items, and compare the result with that obtained from the service bureau.
C. Submit a set of test data to the service bureau during an annual audit and compare the service bureau's processing with the auditor's predetermined computations on the same test data.
D. Select a stratified sample of all hourly and salaried payroll transactions for an entire reporting period, perform the necessary activities, and then compare the result with that obtained from the service bureau.
正解：C
質問 2：
Which of the following statements conveys negative information in such a way that afavorableresponse from the auditee may still be achieved?
A. Unfortunately, your bookkeeper has not taken the time to reconcile the bank statement each month.
B. Your bookkeeper has failed to reconcile the bank statement each month.
C. The bank statements have not been reconciled each month.
D. You have apparently failed to inform your book keeper that the bank statements should be reconciled on a timely basis.
正解：C
質問 3：
When making a presentation to management, the auditor wants to report findings and to stimulate action.
These objectives are best accomplished by
A. Using slides/overheads to support a discussion of major points.
B. Showing a series of slides or overheads that graphically depict the findings; limit verbal commentary.
C. Delivering a lecture on the findings.
D. Handing out copies of the report, asking the participants to read the report, and asking for questions.
正解：A
質問 4：
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 5：
Why shouldorganizationsrequire auditees to promptly reply and outline the corrective action that has been implemented on reported deficiencies?
A. To indicate concurrence with the audit findings.
B. To effect savings as early as possible.
C. To close the open audit issues as soon as possible.
D. To ensure that the auditor performance is evaluated.
正解：B
Anorganizationuses a service bureau to process its hourly payroll transactions. The internal auditor is concerned that the hourly payroll for the year has been processed correctly and, in particular, the computation of employee withholding for pension contributions is in accordance with the union contract, which specifies charges each quarter.
Which of the following audit procedures would best accomplish the audit objective?
A. Select a discovery sampling of all payroll transactions for an entire reporting period and then follow up on any findings.
B. Select a random sample of all hourly payroll transactions for the reporting period, re-compute pay and withholding items, and compare the result with that obtained from the service bureau.
C. Submit a set of test data to the service bureau during an annual audit and compare the service bureau's processing with the auditor's predetermined computations on the same test data.
D. Select a stratified sample of all hourly and salaried payroll transactions for an entire reporting period, perform the necessary activities, and then compare the result with that obtained from the service bureau.
正解：C
質問 2：
Which of the following statements conveys negative information in such a way that afavorableresponse from the auditee may still be achieved?
A. Unfortunately, your bookkeeper has not taken the time to reconcile the bank statement each month.
B. Your bookkeeper has failed to reconcile the bank statement each month.
C. The bank statements have not been reconciled each month.
D. You have apparently failed to inform your book keeper that the bank statements should be reconciled on a timely basis.
正解：C
質問 3：
When making a presentation to management, the auditor wants to report findings and to stimulate action.
These objectives are best accomplished by
A. Using slides/overheads to support a discussion of major points.
B. Showing a series of slides or overheads that graphically depict the findings; limit verbal commentary.
C. Delivering a lecture on the findings.
D. Handing out copies of the report, asking the participants to read the report, and asking for questions.
正解：A
質問 4：
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 5：
Why shouldorganizationsrequire auditees to promptly reply and outline the corrective action that has been implemented on reported deficiencies?
A. To indicate concurrence with the audit findings.
B. To effect savings as early as possible.
C. To close the open audit issues as soon as possible.
D. To ensure that the auditor performance is evaluated.
正解：B
Misaki -
試験に合格しました。便利で分かりやすい！サラリーマンのわしにとっては最高や！！Pass4Testさん、誠にありがとうございました！！！