CIA模拟题:CIA内部审计作用英文试题训练(5)
时间:2020-11-20 12:49:34 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( 5)
1. To minimize the risk that agents in the purchasing department will use their positions
for personal gain , the organization should
A. Rotate purchasing agent assignments periodically .
B.Request internal auditors to confirm selected purchases and accounts payable .
C. Specify that all items purchased must pass value - per- unit - of- cost reviews .
D. Direct the purchasing department to maintain records on purchase prices paid , with
review of such being required each 6 months .
A yes. The risk of favoritism is increased when buyers have long - term relationships with
specific vendors . Periodic rotation of buyer assignments will limit the opportunity to show
favoritism . This risk is also reduced if buyers are required to take vacations .
B no. Confirmation does not enable internal auditors to detect inappropriate benefits
received by purchasing agents or deter long -term relationships .
C no. value - per- unit - of- cost reviews could be helpful in assuring value received for
price paid but do not directly focus on receipt of inappropriate benefits by purchasing agents
.
D no. review of records every 6 months
does not enable the
organization to detect
receipt of
inappropriate amounts by an agent or
deter relationships that could lead to
such
activity .
2.
Upon receipt of purchased goods,
receiving department
personnel match
the
quantity received with the packing slip quantity and mark the retail price on the goods based on
a master
price list . The annotated packing slip is then forwarded to
inventory control
and
goods are automatically moved to the retail sales area . The most significant control strength of
this activity is
A. Immediately pricing goods for retail sale .
B.Matching quantity received with the packing slip .
C. Using a master price list for marking the sale price .
D.Automatically moving goods to the retail sales area .
C yes. Use of the master price list assures that the correct retail price is marked .
A no. Timing is not as important as the accuracy of prices
B no. matching quantity received with the packing slip does not ensure receipt of the
quantity ordered
.
D no. Goods may or may not be needed in retail sales .
3. Management can best strengthen internal control over the custody of inventory
stored in an off - site warehouse by implementing .
A . Reconciliation of transfer slips to/ from the warehouse with inventory records .
B . increases in insurance coverage .
C. regular reconciliation of physical inventories to accounting records .
D, Regular confirmation of the amount on hand with the custodian of the warehouse .
C yes. The most effective control over off -site inventory is the periodic comparison of the
recorded accountability with the actual physical inventory .
A no. examination of documents is a less effective procedure than actual observation of the inventory .
B no . Increasing insurance coverage helps protect the business against losses but does
not strengthen internal control over the custody of inventory
.
D no. Confirming
with the
custodian
the amount
of inventory
on hand does not
verify
that the inventory is actually at the warehouse
.
4. Which
of the
following
controls
could be
used to detect
bank deposits
that are
recorded but never made?
A. Establishing accountability for receipts at the earliest possible time
.
B. Linking
receipts
to
other
internal