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CIA考試第二部分《內(nèi)部審計實務》樣題

來源: IIA官網(wǎng) 編輯：正保會計網(wǎng)校 2019/12/27 16:24:00　字體：大 小

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[內(nèi)部審計基礎][內(nèi)部審計實務][內(nèi)部審計知識要素]


    CIA考試第二部分《內(nèi)部審計實務》樣題如下，大家可以此了解CIA考試中的主要題型和內(nèi)容：

Part 2 Sample Exam Questions


  • Considering the differences between statistical and judgmental sampling, which of the following statements about statistical sampling is true?


    A. No judgment is required, because everything is computed according to a formula.
    B. A smaller sample can be used.
    C. More accurate results are obtained.
    D. Population estimates can be made with measurable reliability.


    View answer
    1. Incorrect. Judgment is needed for confidence levels and sample unit definition.
    2. Incorrect. A statistical sample may result in either a smaller or larger sample.
    3. Incorrect. There is no way to determine which method would produce greater accuracy.
    4. Correct. The only way to have measured reliability (stated in terms of confidence intervals) is to use a statistical sample..

  • Two internal auditors left the organization and cannot be replaced due to budget constraints. Which of the following is the least desirable option for completing future audit engagements?


    1. Use self-assessment questionnaires to address audit objectives.
    2. Employ IT solutions for audit planning, sampling, and documentation.
    3. Eliminate consulting engagements from the audit plan.
    4. Fill vacancies with personnel from operating departments that are not being audited..

    View answer
    1. Incorrect. Self-assessment questionnaires are a means of efficiently addressing the objectives of certain internal audits.
    2. Incorrect. Use of technology is an appropriate means of achieving efficiencies in audit execution.
    3. Correct. The audit schedule should only be reduced as a last resort once all other viable alternatives have been explored, including the request for additional resources.
    4. Incorrect. Using operating personnel with internal audit interest and corporate experience is an appropriate way to enhance internal audit resources..

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