CIA模拟题:CIA内部审计作用英文试题训练(2)
时间:2020-11-20 12:49:31 来源:勤学考试网 本文已影响 人
CIA模拟题: CIA《内部审计作用》英文试题训练( 2)
1.
According to The IIA,
Internal
controls
are designed to
provide reasonable
assurance that
A
Material
errors
or fraud
will
be prevented
or detected
and corrected
within
a timely
period by employees in the course of performing their assigned duties
.
B
Management’s plans have not been circumvented by worker collusion
.
C
The
internal
auditing
department’s
guidance
and
oversight
of
management’s performance is accomplished economically and efficiently
.
D
Management’s
planning , organizing , and directing processes are properly
evaluated .
A YES
According
to
SIAS 1, Reasonable assurance is provided when
cost- effective
actions are taken to restrict deviations to a tolerable level
.. This implies ,
for example ,
that material
errors and improper or
illegal acts will be prevented
or detected
and corrected
within a timely
period
by
employees in the
normal
course
of
performing
their
assigned
duties . The cost- benefit
relationship
is considered
by management
during
the
design of
systems. The potential loss associated with any exposure or risk is weighed against the cost to
control it”
.
B
no
Collusion is an inherent limitation of internal control
.
C
no
The board
of
directors
or
a similar
body
is responsible for the
guidance
and
oversight of management .
D
no
The examination
and evaluation
of
management
processes is a function of
the
internal auditing department
.
2.
Which of the
following
features of a large manufacturing
company’s
organization structure would be a control weakness?
A The information systems department is headed by a vice president who reports directly
to the president .
B
The chief financial officer is a vice
president who reports to the chief executive office
.
C
The audit committee
of the
board consists of the chief executive
officer , the chief
financial officer , and a major shareholder .
D
The controller and treasurer report to the chief financial officer
.
A
no
This reporting
relationship
is a strength . It prevents the
information
systems
operation from being dominated by a user
.
B
no
This is a normal and appropriate reporting relationship .
C
no
The audit committee has a control function because of its oversight of internal as
well as external
auditing .
It
should
be made up of directors
who
are
independent
of
management .
The authority
and
independence
of
the audit
committee
strengthen
the
position of internal auditing . The board should concur in the appointment or removal of the
director of internal auditing , who should have direct , regular communication with the board
( Standard 110 ).
D no This is a normal and appropriate reporting relationship .
3. Corporate management has a role in the maintenance of internal control . In fact ,
management sometimes is a control . Which of the following involves managerial functions as a control device?
supervision of employees .
use of a corporate policies manual
maintenance of a quality control department
internal auditing
A yes SIAS 1 states, ”Effective
control is present when
management directs
systems in
such a mann