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1、 CIA考试题：CIA英文试题训练（2）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 Managements plans have not been circumvented by worker collusion.C The internal auditing departments guidance and oversig
2、ht of managements performance is accomplished economically and efficiently.D Managements 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.
3、 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 syste
4、ms. 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 evalu
5、ation of management processes is a function of the internal auditing department.2. Which of the following features of a large manufacturing companys organization structure would be a control weakness?A The information systems department is headed by a vice president who reports directly to the presi
6、dent.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
7、 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
8、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 communicat
9、ion 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?A supervisio
10、n of employees.B use of a corporate policies manualC maintenance of a quality control departmentD internal auditing A yes SIAS 1 states, ”Effective control is present when management directs systems in such a manner as to provide reasonable assurance that the organizations objectives and goals will
11、be achieved” Directing includes “authorizing and monitoring performance, periodically comparing actual with planned performance, and documenting these activities to provide additional assurance that systems operate as planned,” Monitoring “encompasses supervising, observing, and testing activities a
12、nd appropriately reporting to responsible individuals. Monitoring provides an ongoing verification of progress toward achievement of objectives and goals.”B no The manual advises but does not control.C no A quality control department is a form of internal review. The manager of quality control shoul
13、d be independent of the operations reviewed.D no Internal reviews (such as internal auditing )should be independent of the operations reviewed and are not a managerial function. 4. The procedure requiring preparation of a prelisting of incoming cash receipts, with copies of the pre-list going to the
14、 cashier and to accounting, is an example of which type of control?A preventiveB correctiveC detectiveD directive A yes A prelisting of cash receipts in the form of checks is a preventive control. It is intended to deter undesirable events from occurring. Because irregularities involving cash are mo
15、st likely before receipts are recorded, either remittance advices or a prelisting of checks should be prepared in the mailroom so as to establish recorded accountability for cash as soon as possible.A cash register tape is a form of prelisting for cash received over the counter. One copy of a prelisting will go to accounting for posting to the cash receipts journal, and another is sent to the cashier for reconciliation with checks and currency received.B no A corrective control rectifies
