試験科目:Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
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試験科目:Certified Internal Auditor - Part 3, Business Analysis and Information Technology
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NO.1 An organization has an opening for an entry-level internal audit position. When interviewing
for the position, which of the following is the least important skill for an entry-level internal auditor?
A. Interpersonal skills.
B. Communication skills.
C. Conflict resolution skills.
D. Time management skills.
Answer: C


NO.2 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. Take an annual physical inventory, reconciling amounts with the perpetual inventory records. Note
the pattern of differences and investigate.
B. Select a random sample of purchase orders and trace to receiving reports and to the records in the
accounts payable department.
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. Select a random sample of sales invoices and trace to the perpetual inventory records to see if
inventory was on hand. Investigate any differences.
Answer: A

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NO.3 An auditor used a questionnaire during an interview to gather information about the nature of
credit sales processing. The questionnaire did not cover some pertinent information offered by the
person being interviewed, and the auditor did not document the potential problems for further
The primary deficiency with the above process is that:
A. Using a questionnaire precludes the auditor from documenting other information.
B. A questionnaire was used in a situation where a structured interview should have been used.
C. The engagement program was incomplete.
D. The auditor failed to consider the importance of the information offered.
Answer: D


NO.4 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. Receive client feedback and clarification.
D. Plan future engagements.
Answer: D

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