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試験科目:Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
問題と解答:全508問 IIA-CIA-Part2 例題

>> IIA-CIA-Part2 例題


NO.1 During an audit of a retail organization, an internal auditor found a scheme in which the
warehouse director and the purchasing agent diverted approximately $500,000 of goods to their own
warehouse, then sold the goods to third parties. The fraud was not found earlier since the warehouse
director updated the perpetual inventory records and then forwarded receiving reports to the
accounts payable department for processing. Which of the following procedures would have most
likely led to the discovery of the missing materials and the fraud?
A. Select a random sample of purchase orders and trace to receiving reports and to the records in the
accounts payable department.
B. Select a random sample of sales invoices and trace to the perpetual inventory records to see if
inventory was on hand. Investigate any differences.
C. Select a random sample of receiving reports and trace to the recording in the perpetual inventory
records. Note differences and investigate by type of product.
D. Take an annual physical inventory, reconciling amounts with the perpetual inventory records. Note
the pattern of differences and investigate.
Answer: D

NO.2 According to the International Professional Practices Framework, which of the following is not
an objective of the exit conference?
A. Review audit recommendations.
B. Resolve disagreements.
C. Plan future engagements.
D. Receive client feedback and clarification.
Answer: C

IIA-CIA-Part2基礎問題集 IIA-CIA-Part2信頼度

NO.3 According to the International Professional Practices Framework, which of the following
should be excluded from a final communication for a performance audit engagement?
A. The internal auditor's unbiased opinion.
B. Recommendations and conclusions.
C. Timely and relevant information.
D. Legal opinions related to illegal acts.
Answer: D


NO.4 Which of the following best defines an audit opinion?
A. A conclusion which must be included in the audit report.
B. An auditor's evaluation of the effects of the observations and recommendations on the activities
C. A recommendation for corrective action.
D. A summary of the significant audit observations and recommendations.
Answer: B


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