NO.1 A retail company uses a computer program that matches electronic vendor invoices with the
applicable purchase orders and receiving information, which are also maintained electronically.
If an invoice does not match the other items within predefined ranges, a report is generated and sent
to the accounts payable department for further investigation. All of the applicable documents are
electronically marked, cross-referenced, and retained in open files. Both an integrated test facility
and a systems control audit review file (SCARF) have been included in the system.
An auditor wants to determine the extent to which items are not matched at year end and to
investigate the potential causes of the unmatched items. Which of the following audit procedures
would be most effective in determining the items to investigate?
A. Use generalized audit software to read the electronically marked unmatched items.
B. Use generalized audit software to read the purchase orders and trace to applicable receiving and
vendor invoice files.
C. Use the SCARF to identify unusual items. Select an attributes sample and trace to the underlying
documentation.
D. Submit test data to identify attributes of unmatched items. Follow up by investigating the
identified attributes.
Answer: A
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NO.2 Which of the following is the primary purpose of financial statement audit engagements?
A. To evaluate organizational and departmental structures, including assessments of process flows
related to financial matters.
B. To assess the efficiency and effectiveness of the accounting department.
C. To provide a review of routine financial reports, including analyses of selected accounts for
compliance with generally accepted accounting principles.
D. To provide an analysis of business process controls in the accounting department, including tests
of compliance with internal policies and procedures.
Answer: C
IIA-CIA-Part2的中
NO.3 Which of the following would provide the greatest assurance of the accuracy of a computer
program's computation of freight charges for catalog sales?
A. Use difference estimation, selecting transactions from invoices which should have freight charges
added to them.
B. Use discovery sampling, selecting transactions from invoices which should have freight charges
added to them.
C. Use generalized audit software to select a monetary-unit sample of invoices that have been billed
to customers.
D. Use either test data or parallel simulation to test the computer application.
Answer: D
IIA-CIA-Part2ファンデーション IIA-CIA-Part2参考書
NO.4 An organization's internal auditors are reviewing production costs at a gas-powered electrical
generating plant. They identify a serious problem with the accuracy of carbon dioxide emissions
reported to the environmental regulatory agency, due to computer errors. The auditors should
immediately report the concern to:
A. A plant health and safety officer.
B. Plant management.
C. The regulatory agency.
D. The risk management function.
Answer: B
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試験番号：IIA-CIA-Part2問題集試験科目：Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
最近更新時間：2016-09-28
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