CIA考试第二部分《内部审计实务》样题

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.

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..

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..

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..