NO.1 Which of the following situations might allow an employee to steal checks sent to an
organization and subsequently cash them?
A. One employee handles both cash deposits and accounts payable.
B. Only one signature is required on the organization's checks.
C. Checks are not restrictively endorsed when received.
D. One employee handles both accounts receivable and purchase orders.
Answer: C


NO.2 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 the SCARF to identify unusual items. Select an attributes sample and trace to the underlying
C. Use generalized audit software to read the purchase orders and trace to applicable receiving and
vendor invoice files.
D. Submit test data to identify attributes of unmatched items. Follow up by investigating the
identified attributes.
Answer: A

NO.3 At the conclusion of an audit of an organization's treasury department, a report was issued to
the treasurer, chief financial officer, president, and board. Because of the sensitivity of some findings,
a follow-up review was performed. The auditor should provide the report of follow-up findings to
I. Treasurer.
II. Chief financial officer.
III. President.
IV. Board.
A. I, II, III, and IV.
B. I, II, and III only
C. I and II only
D. III and IV only
Answer: A

NO.4 An internal auditor notes that employees continue to violate segregation-of-duty controls in
several areas of the finance department, despite previous audit recommendations. Which of the
following recommendations is the most appropriate to address this concern?
A. Recommend rotating finance staff in this area.
B. Recommend that management address these concerns immediately.
C. Recommend additional segregation-of-duty reviews.
D. Recommend appropriate awareness training for all finance department staff.
Answer: D

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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 試験

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