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