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