A: More expensive; B: longer;
C: It is difficult to go deep into an established theme; It is not easy for students to remember what they have learned in class.
62. To assess the possibility of accounts receivable recovery, what kind of audit evidence is the most credible?
A: Positive confirmation of accounts receivable. B: Negative confirmation of accounts receivable.
C: Accounts receivable aging analysis table. D: waybill.
63. Audit data center, internal auditors should check whether there is a voltage regulator, to ensure that
Answer: Protect hardware equipment from surge damage. B: If the main power supply is interrupted, the integrity of the system can be maintained.
C: If the main power supply is interrupted, it can provide power immediately. D: Protect hardware equipment from long-term power fluctuation.
64. The donation of a non-profit organization has been fixed for the past three years. The Committee noted that the general manager of the organization may be implementing a plan to transfer some donations to other organizations. The audit committee suspected that the general manager embezzled most of the donations, deposited them in other accounts, or recorded them in the name of another organization through bribery. Which of the following audit procedures is the most effective to find out whether there is such fraud?
A: Use general auditing software to spot-check the donations that have been received but not received, and confirm the amount of donations that donors should pay. B: Select samples of all large donors and statistical samples of other donors in recent three years, and ask the institution or its branches to confirm the total amount of donations received.
C: Select the discovery sample of cash income, confirm the total donation of donors, and investigate any differences. D: Use the analytical review procedure to compare the donations received by this institution with those received by other similar institutions in the same period. If the amount is unusually small, select detailed samples of cash recipients and track their relevant bank statements.
65. Internal auditors are most likely to find fraud procedures are
A: Confirm and ask about changes in the organization. B: Interrogate the fraudster in order to find out the reason for the fraud.
C: Establish internal control to prevent fraud. Archive computerized operating system programs.
66. Which of the following should not be included in the scope description of the audit report?
A: At the time of the audit. B: audit purpose.
C: unaudited activities. The nature and scope of audit.
67. probative audit evidence is defined as
A: Audit evidence should stay away from mistakes and prejudices and faithfully show its meaning. B: Audit evidence is obtained in the process of observing people, assets and events.
C: Audit evidence is a supplement to other collected audit evidence, which strengthens or confirms these evidences. D: Audit evidence proves an indirect fact or a set of facts from which other facts can be inferred.
68. A company uses two main raw materials for production. In order to prepare the production and operation budget, the company has to predict the cost changes of the input materials. The changes of these two costs are independent of each other. The purchasing department provides the following probability cost change/material 1/ material 2: increase by 3%/0.3/0.5; Up 5%/0.5/0.4; With the increase of 10%/0.2/0. 1, the probability that the cost of material 1 and material 2 will increase by 3% is:
A: 15% b: 40%
C: 80% D: 20%
69. Internal auditors try to assess the potential value impact of out-of-control procedures in the sales cycle. It involves two controls: the failure probability of control A is 10% and that of control B is 5%. Control programs are independent of each other, that is, the failure of one control program will not affect another program. When evaluating the potential exposure (risk) of the organization, the internal auditor determined that the cost of control A failure was $65,438+00,000, the cost of control B failure was $20,000, and the additional cost of two failures was $200,000. If these controls are not adequately prepared, the estimated cost of the organization is:
A: US$ 65,438+0,000 B: US$ 32,250.
C: $2,250 D: $3,250.
70. Government internal auditors have been urging to audit whether some people have received additional social welfare payments. A common type of welfare fraud is that some people get more than one kind of benefits, which is usually achieved by filling in multiple applications with multiple names but using the same address. Which of the following computer auditing tools and techniques is the most effective in confirming the existence of such fraud?
A: Marking and tracking. B: general audit software.
C: overall test method. D: spreadsheet analysis.
7 1. Behavioral research proves that most people process information continuously, so decision-making is often influenced by "recency effect", which gives disproportionate weight to recency effect information in the decision-making process. In the audit, this tendency can be properly controlled by taking measures, except:
A: Internal auditors are required to organize the audit evidence used to draw audit conclusions and the process of finding reasons in the form of documents. Worker B: Ask the supervisor to independently review the results and conclusions.
C: Use expert system to ensure that all important information is paid due attention. D: Require the most important audit steps to be implemented at the end.
72. When faced with many choices, decision makers can only choose one of them. They often make decisions in risky or uncertain situations, that is, when they lack a complete and correct understanding of the results of each alternative. Which of the following is true?
A: In the case of risk, every choice has only one potential result. B: In the case of uncertainty, the first task is to determine the expected values of multiple possible outcomes of each alternative.
C: In the case of risk, decision-making only depends on the experience and intuition of the decision-maker. D: In the case of uncertainty, the first task is to establish the subjective probability of multiple results.
73. Which of the following is the most appropriate evidence of the existence of accounts receivable?
A: Definitely confirm the reply. B: Sales invoice.
C: acceptance report. D: bill of lading.
74. Except which one, is the method of distributing relational database to multiple servers?
A: Snapshot (making copies of distributed databases) B: Replication (establishing and maintaining duplicate copies in different locations)
C: Normalization (dividing the database into logical tables for users to handle). D: segmentation (dividing the data into multiple parts and distributing them where needed).
75. When designing system elements with top-down development method, which of the following should be checked?
A: The type of processing system used by competitors. B: Computer equipment needed by the system.
C: Information needed by managers for planning and control. D: control of the existing system.
76. An internal auditor was sent to audit a company's wage control system, and the processing of the control system was recently outsourced to an information service agency. Considering this outsourcing decision, what action should the internal auditor take?
A: Check the salary control system in companies and service organizations B: Only check the company's control over the data sent and received by service organizations.
C: Just checking the control of payment to the service organization according to the contract. D: Cancel the audit business, because the control procedures are carried out by organizations outside the organization.
77. Compared with the vertical flow chart, which of the following statements about the horizontal flow chart is correct?
A: It provides more space parallel to symbols for text description. B: It pays more attention to the assignment of tasks and the independent inspection of performance.
C: It's usually longer. D: There is no intersection between department lines.
78. Flowcharts of process activities and controls can provide
A: Information on the place where fraud occurred B: Information on the scope of previous fraud.
C: Signs of fraud in the procedure. D: There is no information related to fraud prevention.
79. An organization wants to improve its performance evaluation indicators for new business. Which of the following benchmarking methods is most likely to provide useful information for this?
A: functional b: competitive.
C: general d: internal
80. The purpose of incorporating audit recommendations into audit reports is to
A: Provide options for management to solve the problems found in the audit B: Ensure that the existing problems can be solved in the way suggested by auditors.
C: Shorten the time required to correct audit findings. D: Ensure that audit findings can be solved at no cost.