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NO.1 When using a risk assessment model to develop audit plans,it is essential
that the chief audit
executive take into accountthe:
A. Results of the
last audit.
B. Planned visits by the external auditors during the upcoming
year.
C. Recent or expected changes in management direction and
objectives.
D. Dates of future board meetings.
Answer: C
NO.2 After
several years in the engineering department,an engineer was transferred to the
internal
audit department. One month later,the new auditor was assigned to an
assurance engagement for
the engineering department. When the auditor's
former engineering supervisor suggested a change
in the sample selection
method,the auditor consulted with the audit supervisor. They determined
that
the suggested method would not be as representative and that the original
selection method
should be used. In this situation,the auditor:
A.
Maintained an independent mental attitude and is therefore objective.
B. Has
subordinated professional judgment,and objectivity is therefore impaired.
C.
Does not have objectivity since the auditor recently transferred from the
engineering department.
D. Does not have independent organizational status
since the auditor recently transferred from the
engineering
department.
Answer: C
NO.3 The audit committee is concerned that the
small size of the internal audit activity (IAA) makes
it impractical to
achieve full conformance with the Standards. To address this concern,which of
the
following actions is most appropriate for the CAE to take?
A. The CAE
should agree with the audit committee and implement only those standards
appropriate
to the size of the IAA.
B. The CAE should request the audit
committee to review the Standards to identify specifically which
are creating
the greatest concern.
C. The CAE should seek sufficient funding to increase
audit resources to meet the minimum
requirements of the Standards.
D. The
CAE should explain that conformance with the Standards is essential and not
dependent upon
the size of the IAA.
Answer: D
NO.4 In publicly held
companies,management often requires the internal audit activity's
involvement
with quarterly financial statements that are made public and used
internally. Which of the following
is generally not a reason for such
involvement?
A. Management may be concerned about its reputation in the
financial markets.
B. Management may be concerned about potential penalties
that could occur if quarterly financial
statements are misstated.
C. The
Standards state that internal auditors should be involved with reviewing
quarterly financial
statements.
D. Management may perceive that having
quarterly financial information examined by the internal
auditors enhances
its value for internal decision making.
Answer: C
NO.5 Which of the
following controls is not appropriate for sales in a manufacturing
organization?
A. Customers' orders are recorded promptly.
B. Goods shipped
are matched with valid customer orders.
C. Goods returned are inspected for
damage by the receiving department for proper disposition.
D. Sales
department approval is required for credit sales transactions.
Answer:
D
NO.6 When a risk assessment process has been used to construct an audit
engagement
schedule,which of the following should receive attention
first?
A. The external auditors have requested assistance for their upcoming
annual audit.
B. A new accounts payable system is currently undergoing
testing by the information technology
department.
C. Management has
requested an investigation of possible lapping in receivables.
D. The
existing accounts payable system has not been audited over the past
year.
Answer: C
NO.7 According to IIA guidance,which of the following
is the most likely obstacle to undertaking a
quality assurance and
improvement program by the internal audit activity?
A. The size of internal
audit department under review.
B. The time commitment to complete.
C. The
lack of independence and objectivity.
D. The inability to adequately fund the
program.
Answer: D
NO.8 Which of the following techniques would
provide the most compelling evidence that a safety
hazard exists within a
manufacturing facility?
A. Observation of the facility during
operations.
B. Questioning of facility management,including the facility
safety officer.
C. Analysis of facility operating reports,focusing on
instances when breakdowns occurred.
D. Review of records involving safety
violations,filed by facility production employees.
Answer: A
that the chief audit
executive take into accountthe:
A. Results of the
last audit.
B. Planned visits by the external auditors during the upcoming
year.
C. Recent or expected changes in management direction and
objectives.
D. Dates of future board meetings.
Answer: C
NO.2 After
several years in the engineering department,an engineer was transferred to the
internal
audit department. One month later,the new auditor was assigned to an
assurance engagement for
the engineering department. When the auditor's
former engineering supervisor suggested a change
in the sample selection
method,the auditor consulted with the audit supervisor. They determined
that
the suggested method would not be as representative and that the original
selection method
should be used. In this situation,the auditor:
A.
Maintained an independent mental attitude and is therefore objective.
B. Has
subordinated professional judgment,and objectivity is therefore impaired.
C.
Does not have objectivity since the auditor recently transferred from the
engineering department.
D. Does not have independent organizational status
since the auditor recently transferred from the
engineering
department.
Answer: C
NO.3 The audit committee is concerned that the
small size of the internal audit activity (IAA) makes
it impractical to
achieve full conformance with the Standards. To address this concern,which of
the
following actions is most appropriate for the CAE to take?
A. The CAE
should agree with the audit committee and implement only those standards
appropriate
to the size of the IAA.
B. The CAE should request the audit
committee to review the Standards to identify specifically which
are creating
the greatest concern.
C. The CAE should seek sufficient funding to increase
audit resources to meet the minimum
requirements of the Standards.
D. The
CAE should explain that conformance with the Standards is essential and not
dependent upon
the size of the IAA.
Answer: D
NO.4 In publicly held
companies,management often requires the internal audit activity's
involvement
with quarterly financial statements that are made public and used
internally. Which of the following
is generally not a reason for such
involvement?
A. Management may be concerned about its reputation in the
financial markets.
B. Management may be concerned about potential penalties
that could occur if quarterly financial
statements are misstated.
C. The
Standards state that internal auditors should be involved with reviewing
quarterly financial
statements.
D. Management may perceive that having
quarterly financial information examined by the internal
auditors enhances
its value for internal decision making.
Answer: C
NO.5 Which of the
following controls is not appropriate for sales in a manufacturing
organization?
A. Customers' orders are recorded promptly.
B. Goods shipped
are matched with valid customer orders.
C. Goods returned are inspected for
damage by the receiving department for proper disposition.
D. Sales
department approval is required for credit sales transactions.
Answer:
D
NO.6 When a risk assessment process has been used to construct an audit
engagement
schedule,which of the following should receive attention
first?
A. The external auditors have requested assistance for their upcoming
annual audit.
B. A new accounts payable system is currently undergoing
testing by the information technology
department.
C. Management has
requested an investigation of possible lapping in receivables.
D. The
existing accounts payable system has not been audited over the past
year.
Answer: C
NO.7 According to IIA guidance,which of the following
is the most likely obstacle to undertaking a
quality assurance and
improvement program by the internal audit activity?
A. The size of internal
audit department under review.
B. The time commitment to complete.
C. The
lack of independence and objectivity.
D. The inability to adequately fund the
program.
Answer: D
NO.8 Which of the following techniques would
provide the most compelling evidence that a safety
hazard exists within a
manufacturing facility?
A. Observation of the facility during
operations.
B. Questioning of facility management,including the facility
safety officer.
C. Analysis of facility operating reports,focusing on
instances when breakdowns occurred.
D. Review of records involving safety
violations,filed by facility production employees.
Answer: A