2025年CMA內(nèi)部審計模擬練習(xí)卷考試時間：______分鐘總分：______分姓名：______第一部分1.AccordingtotheIIA'sCodeofEthics,whichofthefollowingbestdescribestherelationshipbetweenindependenceandobjectivityforaninternalauditor?a)Objectivitycanexistwithoutindependence,butindependencerequiresobjectivity.b)Independenceandobjectivityareseparateconceptsanddonotnecessarilyinfluenceeachother.c)Independenceisthefoundationofobjectivity,andwithoutindependence,objectivitycannotbemaintained.d)Objectivityprimarilypertainstotheauditor'sappearanceofimpartiality,whileindependencefocusesonactualimpartiality.2.Anorganizationisimplementinganewenterpriseresourceplanning(ERP)systemacrossmultipledepartments.Fromaninternalauditperspective,whichofthefollowingrisksshouldbeprioritizedduringtheinitialstagesoftheproject?a)Thepotentialforsignificantcostoverrunsduetoprojectdelays.b)Theriskofinadequateusertrainingleadingtooperationalinefficienciespost-implementation.c)Thelikelihoodofthenewsystemnotmeetingtheexpectedperformancestandards.d)Thepotentialforunauthorizedaccesstosensitivedatawithinthenewsystemduetoinadequateaccesscontrolsduringdevelopment.3.Theplanningphaseofaninternalauditinvolvessignificanteffort.Whichofthefollowingcomponentsisgenerallyconsideredthemostcriticalelementtoestablishthefoundationfortheentireauditengagement?a)Determiningthespecificauditmethodologytobeused.b)Identifyingandassessingtherisksofmaterialmisstatementinthesubjectmatterunderaudit.c)Selectingthemostqualifiedandexperiencedauditteammembers.d)Developingadetailedworkplanwithspecificdeliverablesandtimeframes.4.Aninternalauditorobservesthatthecontrolsdesignedtopreventunauthorizedaccesstofinancialrecordsarenotbeingconsistentlyapplied.Whichofthefollowingactionswouldbemostappropriatefortheauditortotakeatthisstage?a)Immediatelyreportthecontroldeficiencytoseniormanagementwithoutfirstgatheringsufficientevidence.b)Documenttheobservationasapotentialcontroldeficiencyandincludeitinthepreliminaryanalyticalprocedures.c)Conductadetailedcontroleffectivenesstesttoconfirmtheextentandimpactofthenon-compliancebeforereporting.d)Consultwiththeauditteamleadertodetermineiftheobservationwarrantsfurtherinvestigationbasedontheauditriskassessment.5.Whenusingdataanalyticstechniquesinaninternalaudit,whichofthefollowingrepresentsaprimarybenefit?a)Reducedrelianceonprofessionaljudgmentthroughouttheauditprocess.b)Theabilitytotestlargerpopulationsmoreefficiently,potentiallyleadingtomoresubstantivefindings.c)Eliminationoftheneedforauditorstounderstandthebusinessprocessesbeingaudited.d)Automatedgenerationofauditopinionswithoutanyauditorinvolvement.第二部分6.Duringanauditoftheaccountspayableprocess,aninternalauditornotesthatvendorinvoicesaresometimesapprovedbyindividualswhodonothaveauthoritybasedontheirrolewithintheorganization.Thissituationrepresentsapotentialriskrelatedto:a)Inadequatesegregationofduties.b)Insufficientindependentverification.c)Lackofproperauthorization.d)Poordocumentationofauditprocedures.7.Theinternalauditdepartment'scharteroutlinesitsauthority,responsibilities,andreportinglines.Whichofthefollowingelementsiscrucialforensuringtheinternalauditfunctioncanoperateeffectivelyandmaintainindependence?a)Thecharterexplicitlystatesthattheauditdepartmentreportsdirectlytotheboardofdirectors.b)Thechartergrantstheauditdepartmenttheauthoritytodisciplineemployeesfoundtobenon-compliantwithcompanypolicies.c)Thecharterdefinesthescopeofauditsandrequiresmanagement'sapprovalforallauditengagements.d)Thecharterisapprovedbytheauditcommitteeandclearlydefinestheinternalauditfunction'sobjectiveofprovidingassurance.8.Aninternalauditorisperformingatestofdetailsonaccountsreceivable.Whichofthefollowingprocedureswouldtypicallybeconsideredatestofdetailsaimedatdetectingoverstatementoftheaccountsreceivablebalance?a)Recalculatingtheallowancefordoubtfulaccountsbasedonhistoricaldata.b)Selectingasampleofaccountsreceivableandtracingthemtosupportingdocumentationsuchascustomerinvoicesandshippingdocuments.c)Analyzingtrendsintheaccountsreceivableturnoverratiooverthepastthreeyears.d)Comparingtheaccountsreceivablebalancetopriorperiodsandindustrybenchmarks.9.TheIIA'sInternationalProfessionalPracticeFramework(IPPF)providesguidanceontheinternalauditprofession.WhichofthefollowingstatementsaccuratelyreflectsakeycomponentoftheIPPF?a)TheIPPFmandatesspecificmethodologiesthatallinternalauditdepartmentsmustadopt.b)TheIPPFestablishesdetailedtechnicalstandardsforperformingspecifictypesofaudits.c)TheIPPFincludesacodeofethicsandasetofstandardsthatdefinethepracticeofinternalauditing.d)TheIPPFrequiresinternalauditorstoobtainacertainnumberofprofessionaldevelopmentunits(PDUs)annually.10.Acompanyisconsideringimplementingcontinuousauditingforitsrevenuerecognitionprocess.Whichofthefollowingbenefitsisthecompanymostlikelyseekingtoachievewiththisimplementation?a)Reducedfrequencyofsurpriseauditsandincreasedauditcoverage.b)Decreasedrelianceonmanualtestingproceduresandincreasedefficiency.c)Improvedaccuracyoffinancialreportingandenhancedriskmonitoring.d)Loweroverallauditcostsandtheabilitytoeliminatetheinternalauditfunction.第三部分11.Inthecontextofinternalauditing,"materiality"refersto:a)Theimportanceofanauditfindingtotheoverallfinancialstatements.b)Theminimumleveloferrorthatwouldcauseareasonablepersontochangetheirdecision.c)Themaximumamountoftimeaninternalauditorisallowedtospendonaspecificauditengagement.d)Thethresholdfordisciplinaryactionagainstemployeesdiscoveredtobeinvolvedinfraudulentactivities.12.Aninternalauditorisassessingtheeffectivenessofthecontrolsoverinventorymanagement.Whichofthefollowingcontrolswouldbeleastlikelytobeconsideredeffectiveifimplementedimproperly?a)Regularphysicalcountsofinventorybyindependentpersonnel.b)Implementationofacomputerizedinventorymanagementsystemwithaccesscontrols.c)Reconciliationofinventoryrecordstothegeneralledgeronamonthlybasis.d)Requirementforpurchaseorderstobeapprovedbyauthorizedpersonnelbeforegoodsarereceived.13.Whencommunicatingsignificantauditfindingstomanagement,aninternalauditorshouldfocuson:a)Presentingonlythetechnicaldetailsoftheauditproceduresperformed.b)Focusingprimarilyonthepotentialconsequencesofthefindingsforthecompany'sreputation.c)Clearlyexplainingthenatureofthefinding,theevidencesupportingit,andtherecommendedcorrectiveactions.d)Emphasizingtheblameplacedontheindividualsordepartmentsresponsibleforthedeficiencies.14.Theconceptof"dueprofessionalcare"requiresinternalauditorsto:a)Alwaysobtainmanagement'sapprovalbeforestartinganyauditwork.b)Maintainalevelofprofessionalskepticismthroughouttheauditengagement.c)Onlyperformauditsduringbusinesshoursandavoidworkingovertime.d)Relysolelyontheworkofexternalauditorswhenperformingauditprocedures.15.Whichofthefollowingstatementsbestdescribestherelationshipbetweentheinternalauditfunctionandtheexternalauditfunction?a)Theinternalauditfunctionprovidesassurancetotheexternalauditfunction,whichinturnprovidesassurancetostakeholders.b)Theinternalauditfunctionreportstotheexternalauditfunction,whichprovidesoversightoftheinternalauditfunction'sactivities.c)Thetwofunctionsarecompletelyindependentanddonotinteractorshareinformation.d)Theexternalauditfunctionprovidesguidanceandtrainingtotheinternalauditfunctiononaregularbasis.第四部分16.Anorganizationusesakeyperformanceindicator(KPI)tomonitortheefficiencyofitsorderprocessingdepartment.TheKPIisthenumberofordersprocessedperhour.TheinternalauditornoticesthatwhiletheKPIhasbeenconsistentlymetorexceeded,therehavebeenasignificantnumberoferrorsintheorderprocessingsystem.Thissituationhighlightsapotentialriskrelatedto:a)Inappropriateperformancemeasurement.b)Overrelianceoncontrols.c)Inadequatemonitoringofoperationalprocesses.d)Lackofskilledpersonnelintheorderprocessingdepartment.17.Whenperformingaudittests,aninternalauditorselectsasampleof200customerinvoicesfortestingtheaccuracyofinvoiceamounts.Theauditorusesstatisticalsamplingtechniquestodeterminethatthesampleisrepresentativeoftheentirepopulation.Whichofthefollowingtermsbestdescribesthepopulationbeingaudited?a)The200customerinvoicesselectedfortesting.b)Theentirepopulationofcustomerinvoicesissuedduringtheauditperiod.c)Thespecificauditproceduresappliedtothesampleofinvoices.d)Theinternalauditor'sopinionontheaccuracyofthecustomerinvoices.18.Theinternalauditdepartmentisconductinganauditofthecompany'sITgeneralcontrols.WhichofthefollowingcontrolsismostcriticalforensuringtheintegrityandsecurityofdataprocessedbytheITsystem?a)Regularbackupsofdatatoensurerecoveryintheeventofasystemfailure.b)Accesscontrolsthatrestrictuseraccesstodatabasedontheirroleandresponsibilities.c)ITpersonnelreceivingannualtrainingonthecompany'spoliciesandprocedures.d)TheuseoffirewallstoprotecttheITsystemfromexternalthreats.19.Aninternalauditorisevaluatingtheeffectivenessofthecontrolsovercashdisbursements.Whichofthefollowingcontrolswouldbemosteffectiveinpreventingunauthorizedcashpayments?a)Monthlyreconciliationofthebankstatementsbytheaccountingdepartment.b)Requirementformultiplesignaturesonchecksaboveacertainamount.c)Regularreviewofcashdisbursementsbythecompany'sCEO.d)Implementationofacashmanagementsystemthattracksallcashtransactionsinreal-time.20.Theinternalauditfunctionisincreasinglyincorporatingdataanalyticsintoitsauditprocesses.Whichofthefollowingtechniqueswouldbemostappropriateforidentifyingunusualpatternsoranomaliesinlargevolumesoftransactiondata?a)Trendanalysis.b)Regressionanalysis.c)Datamining.d)Hypothesistesting.第五部分21.Anorganizationhasimplementedanewpolicyrequiringallemployeestoreportanysuspectedfraudorunethicalbehaviortoadesignatedhotline.Thispolicyisprimarilyaimedat:a)Discouragingemployeesfromengaginginfraudulentactivities.b)Providingamechanismforanonymousreportingofmisconduct.c)Enhancingtheorganization'soverallsecurityposture.d)Reducingtheworkloadoftheinternalauditdepartment.22.Whenevaluatingthedesignofinternalcontrols,aninternalauditorisprimarilyconcernedwith:a)Whetherthecontrolshavebeenimplementedconsistentlyoverthepastyear.b)Whetherthecontrols,ifproperlydesignedandoperatingeffectively,wouldpreventordetectmaterialmisstatements.c)Whetherthecontrolshavebeentestedandfoundtobeoperatingeffectivelyduringthecurrentaudit.d)Whetherthecontrolsareincompliancewithexternalauditstandards.23.Aninternalauditorisreviewingthedocumentationforanauditengagement.Whichofthefollowingdocumentswouldtypicallyprovidethemostdetailedinformationaboutthespecificobjectivesandscopeoftheaudit?a)Theauditplan.b)Theauditcharter.c)Theauditreport.d)Theauditprogram.24.The"勝任能力"(Competence)principlefromtheIIA'sCodeofEthicsrequiresinternalauditorsto:a)Maintainacurrentknowledgeofrelevanttechnologiesandauditingtechniques.b)Onlyperformauditsinareaswheretheyhavereceivedformaltraining.c)Relyontheexpertiseofexternalconsultantsforallcomplexauditengagements.d)Obtainaspecificdegreeorcertificationasaprerequisiteforauditwork.25.Acompanyhasexperiencedasignificantdatabreachthatresultedintheunauthorizedaccesstosensitivecustomerinformation.Fromaninternalauditperspective,whichofthefollowingareasshouldbeprioritizedforfutureauditstohelppreventsimilarincidents?a)Reviewofthecompany'sITgeneralcontrolsanddatasecuritypolicies.b)Assessmentoftheeffectivenessofthecompany'sdisasterrecoveryplan.c)Evaluationofthecompany'semployeebackgroundcheckprocedures.d)Analysisofthecompany'sinsurancecoverageforcyberliabilities.---試卷答案1.c)Independenceisthefoundationofobjectivity,andwithoutindependence,objectivitycannotbemaintained.解析思路：IIA《道德規(guī)范》強(qiáng)調(diào)獨(dú)立性是客觀性的基礎(chǔ)。內(nèi)部審計師的獨(dú)立性（獨(dú)立于被審計活動，且不受干擾）是其能夠保持客觀性（公正地評價被審計活動）的前提。客觀性依賴于獨(dú)立性，而獨(dú)立性本身并不必然導(dǎo)致客觀性。2.d)Thepotentialforunauthorizedaccesstosensitivedatawithinthenewsystemduetoinadequateaccesscontrolsduringdevelopment.解析思路：在ERP系統(tǒng)實(shí)施初期，系統(tǒng)本身的安全性，特別是訪問控制，是最高優(yōu)先級的風(fēng)險。開發(fā)過程中的訪問控制缺陷可能導(dǎo)致系統(tǒng)上線后存在嚴(yán)重的安全漏洞，引發(fā)數(shù)據(jù)泄露等重大風(fēng)險。成本、效率、性能等問題雖然重要，但相對于初期安全設(shè)置不當(dāng)?shù)娘L(fēng)險，通常是次要的。3.b)Identifyingandassessingtherisksofmaterialmisstatementinthesubjectmatterunderaudit.解析思路：風(fēng)險評估是審計規(guī)劃的核心，它決定了審計的方向、范圍和重點(diǎn)。只有首先識別和評估了審計對象（如財務(wù)報表、運(yùn)營流程）的風(fēng)險，才能有效地規(guī)劃審計工作，確保審計資源的合理配置，實(shí)現(xiàn)審計目標(biāo)。其他選項雖然重要，但都是在風(fēng)險評估基礎(chǔ)之上進(jìn)行的。4.c)Conductadetailedcontroleffectivenesstesttoconfirmtheextentandimpactofthenon-compliancebeforereporting.解析思路：內(nèi)部審計的基本原則是基于證據(jù)。在觀察到一個潛在的控制缺陷后，應(yīng)首先收集充分的證據(jù)來證實(shí)該缺陷的存在、范圍及其對財務(wù)報表可能產(chǎn)生的影響程度。只有在對事實(shí)有充分了解后，才能恰當(dāng)?shù)貓蟾嬖撊毕菁捌渲匾?。立即報告可能過于草率，完全不測試則無法判斷缺陷的嚴(yán)重性。5.b)Theabilitytotestlargerpopulationsmoreefficiently,potentiallyleadingtomoresubstantivefindings.解析思路：數(shù)據(jù)analytics的主要優(yōu)勢在于能夠高效地處理和分析大規(guī)模數(shù)據(jù)集。這使得審計師可以審計更廣泛的樣本或整個總體，從而更有效地識別異常、趨勢和潛在風(fēng)險，可能發(fā)現(xiàn)更具實(shí)質(zhì)性的審計發(fā)現(xiàn)。它不能完全替代專業(yè)判斷，也不能自動生成意見，更不是完全不需要理解業(yè)務(wù)。6.c)Lackofproperauthorization.解析思路：授權(quán)是內(nèi)部控制的關(guān)鍵要素之一。如果審批權(quán)限不正確地授予了無權(quán)的人員，則意味著授權(quán)環(huán)節(jié)存在缺陷。雖然這可能也涉及職責(zé)分離不充分的問題，但其直接描述的是“批準(zhǔn)行為”本身缺乏應(yīng)有的授權(quán)。7.a)Thecharterexplicitlystatesthattheauditdepartmentreportsdirectlytotheboardofdirectors.解析思路：內(nèi)部審計部門的權(quán)威性、職責(zé)和報告線在其章程中應(yīng)得到明確界定。向董事會直接報告是確保內(nèi)部審計部門獨(dú)立于管理層、能夠不受干擾地履行其監(jiān)督職責(zé)的關(guān)鍵因素。其他選項雖然也重要，但不如直接的董事會報告那么關(guān)鍵。8.b)Selectingasampleofaccountsreceivableandtracingthemtosupportingdocumentationsuchascustomerinvoicesandshippingdocuments.解析思路：細(xì)節(jié)測試（TestsofDetails）旨在通過檢查具體的項目或交易來直接識別錯誤。追蹤應(yīng)收賬款到原始憑證（如發(fā)票、出庫單）是典型的細(xì)節(jié)測試程序，用于驗證應(yīng)收賬款記錄的真實(shí)性和準(zhǔn)確性，直接檢查是否存在高估的情況。其他選項如計算壞賬準(zhǔn)備、分析比率、分析性復(fù)核等更多屬于實(shí)質(zhì)性分析程序或總體復(fù)核。9.c)TheIPPFincludesacodeofethicsandasetofstandardsthatdefinethepracticeofinternalauditing.解析思路：IIA的國際專業(yè)實(shí)踐框架（IPPF）是指導(dǎo)內(nèi)部審計職業(yè)實(shí)踐的核心文件，它確立了內(nèi)部審計的定義、范圍、職責(zé)、權(quán)限、獨(dú)立性和客觀性以及道德規(guī)范等，為內(nèi)部審計實(shí)踐提供了全面的指導(dǎo)。10.c)Improvedaccuracyoffinancialreportingandenhancedriskmonitoring.解析思路：連續(xù)審計（ContinuousAuditing）的核心目的是利用自動化技術(shù)持續(xù)監(jiān)控交易，及時識別和報告異常或風(fēng)險，從而提高財務(wù)報告的準(zhǔn)確性和實(shí)時性，并增強(qiáng)對潛在問題的風(fēng)險監(jiān)控能力。它不是替代傳統(tǒng)審計，而是增強(qiáng)其效果。11.a)Theimportanceofanauditfindingtotheoverallfinancialstatements.解析思路：在審計中，“重要性”（Materiality）是指一個錯報或漏報，單獨(dú)或匯總起來，可能影響財務(wù)報表使用者依據(jù)財務(wù)報表做出的經(jīng)濟(jì)決策。它是審計師判斷錯報是否需要關(guān)注的關(guān)鍵標(biāo)準(zhǔn)。12.a)Regularphysicalcountsofinventorybyindependentpersonnel.解析思路：有效的存貨管理控制應(yīng)包括定期的實(shí)地盤點(diǎn)，并由獨(dú)立于保管人員的人員進(jìn)行，以驗證存貨的存在性和完整性。如果這項控制執(zhí)行不力（例如，盤點(diǎn)不經(jīng)常進(jìn)行、盤點(diǎn)人員與保管人員有利益沖突或盤點(diǎn)執(zhí)行不認(rèn)真），將嚴(yán)重削弱控制的有效性。其他控制如系統(tǒng)訪問、對賬、授權(quán)審批等也是重要的，但實(shí)地盤點(diǎn)的缺失通常影響更大。13.c)Clearlyexplainingthenatureofthefinding,theevidencesupportingit,andtherecommendedcorrectiveactions.解析思路：與管理層溝通重大審計發(fā)現(xiàn)時，應(yīng)清晰、客觀、有建設(shè)性地傳達(dá)信息。這包括準(zhǔn)確描述發(fā)現(xiàn)的問題、提供支持該發(fā)現(xiàn)的具體證據(jù)，以及提出切實(shí)可行的改進(jìn)建議。避免只談技術(shù)細(xì)節(jié)、過度強(qiáng)調(diào)聲譽(yù)影響、進(jìn)行人身攻擊或只報告問題而不提解決方案。14.b)Maintainalevelofprofessionalskepticismthroughouttheauditengagement.解析思路：“專業(yè)謹(jǐn)慎”（DueProfessionalCare）要求內(nèi)部審計師在審計過程中始終保持職業(yè)懷疑態(tài)度，即不輕信管理層的陳述，質(zhì)疑異常情況，批判性地評估證據(jù)。其他選項描述不準(zhǔn)確，專業(yè)謹(jǐn)慎不等于總是需要管理層的批準(zhǔn)，也不意味著只依賴外部審計或避免加班。15.a)Theinternalauditfunctionprovidesassurancetotheexternalauditfunction,whichinturnprovidesassurancetostakeholders.解析思路：內(nèi)部審計和外部審計是相互補(bǔ)充的關(guān)系。內(nèi)部審計通常在更廣泛的風(fēng)險領(lǐng)域提供更頻繁的assurance（保證），其工作可以作為外部審計師制定審計計劃、減少現(xiàn)場工作量的參考依據(jù)。外部審計師會對內(nèi)部審計部門的工作質(zhì)量進(jìn)行評估，并利用其成果，最終目的是共同為利益相關(guān)者提供可靠的財務(wù)報表保證。16.a)Inappropriateperformancemeasurement.解析思路：關(guān)鍵績效指標(biāo)（KPI）必須能夠真實(shí)反映運(yùn)營效率和效果。在本例中，雖然訂單處理數(shù)量達(dá)標(biāo)，但錯誤率很高，表明該KPI未能有效衡量實(shí)際的運(yùn)營質(zhì)量。過度關(guān)注數(shù)量指標(biāo)而忽視質(zhì)