CIA模拟题：CIA《内部审计作用》的英文试题训练(5).docVIP

CIA模拟题： CIA《内部审计作用》英文试题训练（ 5） 1． To minimize the risk that agents in the purchasing department will use their positions for personal gain ， the organization should A． Rotate purchasing agent assignments periodically ． B．Request internal auditors to confirm selected purchases and accounts payable ． C． Specify that all items purchased must pass value － per－ unit － of－ cost reviews ． D． Direct the purchasing department to maintain records on purchase prices paid ， with review of such being required each 6 months ． A yes． The risk of favoritism is increased when buyers have long － term relationships with specific vendors ． Periodic rotation of buyer assignments will limit the opportunity to show favoritism ． This risk is also reduced if buyers are required to take vacations ． B no． Confirmation does not enable internal auditors to detect inappropriate benefits received by purchasing agents or deter long －term relationships ． C no． value － per－ unit － of－ cost reviews could be helpful in assuring value received for price paid but do not directly focus on receipt of inappropriate benefits by purchasing agents ． D no． review of records every 6 months does not enable the organization to detect receipt of inappropriate amounts by an agent or deter relationships that could lead to such activity ． 2． Upon receipt of purchased goods， receiving department personnel match the quantity received with the packing slip quantity and mark the retail price on the goods based on a master price list ． The annotated packing slip is then forwarded to inventory control and goods are automatically moved to the retail sales area ． The most significant control strength of this activity is A． Immediately pricing goods for retail sale ． B．Matching quantity received with the packing slip ． C． Using a master price list for marking the sale price ． D．Automatically moving goods to the retail sales area ． C yes． Use of the master price list assures that the correct reta