國際注冊內(nèi)部審計師

1.  Controls can be classified according to the function they are intended to perform: for example, to discover the occurrence of an unwanted event (detective), to avoid the occurrence of an unwanted event(preventive), or to ensure the occurrence of a desirable event( directive).Which of the following is a directive control?
A  Monthly bank statement reconciliations.
B  dual signatures on all disbursements over a specific dollar amount.
C  recording every transaction on the day it occurs
D  Requiring all members of the internal auditing department to be CIAS.
 
A  no  Monthly bank statement reconciliation is a detective control. The events under scrutiny have already occurred.
B  no  Dual signatures on all disbursements over a specific dollar amount is a preventive control. The control is designed to deter an undesirable event.
C  no  Recording every transaction on the day it occurs is a preventive control.
D  yes  Requiring all members of the internal auditing department to be CIAs is a directive control. The control is designed to encourage a desirable event to occur, i.e. .to enhance the professionalism and level of expertise of the internal auditing department.
2.  Corporate directors, management, external auditors, and internal auditors all play important roles in creating a proper control environment. Top management is primarily responsible for
A  Establishing a proper environment and specifying overall internal controls.
B  Reviewing the reliability and integrity of financial and the means used to collect and report such information..
C  Ensuring that external and internal auditors adequately monitor the control environment.
D  Implementing and monitoring controls designed by the board of directors.
 
A  yes  According to SIAS 1, “management plans, organizes, and directs in such a fashion as to provide reasonable assurance that established goals and objectives will be achieved.” Also, “management establishes and maintains an environment that fosters control.”
B  no  Internal auditing is responsible for reviewing the reliability and integrity of financial information and the means used to collect and report such information.
C  no  Management cannot delegate its responsibilities for control to auditors.
D  no  The board has oversight responsibilities but ordinarily does not become involved in the details of operations.
3.  A compliance audit of the reporting cycle is being planned. The auditors are specifically concerned with the control of sensitive data on quarterly reports that could be used by competitors. The distribution of sensitive financial data should be determined by 
A  The vice president of finance 
B  Approved corporate policy
C  The audit committee 
D  The data security officer 
 
A  the vice president of finance would not determine the distribution of sensitive data.
B  The scope of work of internal auditing includes reviewing the control systems established to ensure compliance with those policies, plans. procedures, laws, regulations, and contracts that could have a significant impact on operations and reports (standard 320). The treatment of confidential information is of such importance to the organization that it should be the subject of a corporate policy, which is a standing plan for repetitive situations that consists of general statements to guide managers’ thinking and action.
C  Distribution of sensitive data would not be determined by the audit committee.
D  the data security officer may distribute sensitive data but only in accordance with corporate policy.
4. Auditors regularly evaluate controls. Which of the following best describes the concept of control as recognized by internal auditors?
A  Management regularly discharges personnel who do not perform up to expectations.
B  Management takes action to enhance the likelihood that accountants and auditors design to ensure the correctness of processing.
C  Control represents specific procedures that accountants and auditors design to ensure the correctness of processing.
D. control procedures should be designed from the  “bottom up” to ensure attention to detail.
 
B  yes. A control is any action taken by management to enhance the likelihood that established goals and objectives will be achieved. Management plans, organizes, and directs the performance of sufficient actions to provide reasonable assurance that objectives and goals will be achieved. Thus, control is the result of proper planning, organizing, and directing by management.
A  no. termination of employees who perform unsatisfactorily is not a comprehensive definition of control 
C  no. Control is not limited to processing. Moreover, it is instituted by management, not auditors.
D  no. some control procedures may be designed from the bottom up, but the concept of control flows from management down through the organization.
 
5. Which of the following are components of a feedback control system?
A.detectors, comparators, activators.
B.Sender, medium, receiver
C.Achievement, recognition, aptitude.
D.planning, organizing, directing.
 
A  yes. A feedback control system ensure that a desired state is attained or maintained. The control object is the variable of the system’s behavior chosen for monitoring. A detector measures what is happening in the variable being controlled. A reference point represents the standards against which performance may be measured or matched. A comparator (analyzer) is a device for assessing the significance of what is happening, usually by comparing information supplied but the detector (what is actually happening) with the established reference points (what should be happening). An activator is a decision maker. It evaluates alternative courses of corrective action available given the nature of the deviation identified and transmitted by the comparator. The output of the activating mechanism is typically corrective action.
B. it gives the elements in a communication network.
C. it states behavior motivators.
d.it concerns management functions other than controlling. 
 

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