2025年CMA内部审计模拟练习卷

2025年CMA内部审计模拟练习卷考试时间：______分钟总分：______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"胜任能力"(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.---试卷答案1.c)Independenceisthefoundationofobjectivity,andwithoutindependence,objectivitycannotbemaintained.解析思路：IIA《道德规范》强调独立性是客观性的基础。内部审计师的独立性（独立于被审计活动，且不受干扰）是其能够保持客观性（公正地评价被审计活动）的前提。客观性依赖于独立性，而独立性本身并不必然导致客观性。2.d)Thepotentialforunauthorizedaccesstosensitivedatawithinthenewsystemduetoinadequateaccesscontrolsduringdevelopment.解析思路：在ERP系统实施初期，系统本身的安全性，特别是访问控制，是最高优先级的风险。开发过程中的访问控制缺陷可能导致系统上线后存在严重的安全漏洞，引发数据泄露等重大风险。成本、效率、性能等问题虽然重要，但相对于初期安全设置不当的风险，通常是次要的。3.b)Identifyingandassessingtherisksofmaterialmisstatementinthesubjectmatterunderaudit.解析思路：风险评估是审计规划的核心，它决定了审计的方向、范围和重点。只有首先识别和评估了审计对象（如财务报表、运营流程）的风险，才能有效地规划审计工作，确保审计资源的合理配置，实现审计目标。其他选项虽然重要，但都是在风险评估基础之上进行的。4.c)Conductadetailedcontroleffectivenesstesttoconfirmtheextentandimpactofthenon-compliancebeforereporting.解析思路：内部审计的基本原则是基于证据。在观察到一个潜在的控制缺陷后，应首先收集充分的证据来证实该缺陷的存在、范围及其对财务报表可能产生的影响程度。只有在对事实有充分了解后，才能恰当地报告该缺陷及其重要性。立即报告可能过于草率，完全不测试则无法判断缺陷的严重性。5.b)Theabilitytotestlargerpopulationsmoreefficiently,potentiallyleadingtomoresubstantivefindings.解析思路：数据analytics的主要优势在于能够高效地处理和分析大规模数据集。这使得审计师可以审计更广泛的样本或整个总体，从而更有效地识别异常、趋势和潜在风险，可能发现更具实质性的审计发现。它不能完全替代专业判断，也不能自动生成意见，更不是完全不需要理解业务。6.c)Lackofproperauthorization.解析思路：授权是内部控制的关键要素之一。如果审批权限不正确地授予了无权的人员，则意味着授权环节存在缺陷。虽然这可能也涉及职责分离不充分的问题，但其直接描述的是“批准行为”本身缺乏应有的授权。7.a)Thecharterexplicitlystatesthattheauditdepartmentreportsdirectlytotheboardofdirectors.解析思路：内部审计部门的权威性、职责和报告线在其章程中应得到明确界定。向董事会直接报告是确保内部审计部门独立于管理层、能够不受干扰地履行其监督职责的关键因素。其他选项虽然也重要，但不如直接的董事会报告那么关键。8.b)Selectingasampleofaccountsreceivableandtracingthemtosupportingdocumentationsuchascustomerinvoicesandshippingdocuments.解析思路：细节测试（TestsofDetails）旨在通过检查具体的项目或交易来直接识别错误。追踪应收账款到原始凭证（如发票、出库单）是典型的细节测试程序，用于验证应收账款记录的真实性和准确性，直接检查是否存在高估的情况。其他选项如计算坏账准备、分析比率、分析性复核等更多属于实质性分析程序或总体复核。9.c)TheIPPFincludesacodeofethicsandasetofstandardsthatdefinethepracticeofinternalauditing.解析思路：IIA的国际专业实践框架（IPPF）是指导内部审计职业实践的核心文件，它确立了内部审计的定义、范围、职责、权限、独立性和客观性以及道德规范等，为内部审计实践提供了全面的指导。10.c)Improvedaccuracyoffinancialreportingandenhancedriskmonitoring.解析思路：连续审计（ContinuousAuditing）的核心目的是利用自动化技术持续监控交易，及时识别和报告异常或风险，从而提高财务报告的准确性和实时性，并增强对潜在问题的风险监控能力。它不是替代传统审计，而是增强其效果。11.a)Theimportanceofanauditfindingtotheoverallfinancialstatements.解析思路：在审计中，“重要性”（Materiality）是指一个错报或漏报，单独或汇总起来，可能影响财务报表使用者依据财务报表做出的经济决策。它是审计师判断错报是否需要关注的关键标准。12.a)Regularphysicalcountsofinventorybyindependentpersonnel.解析思路：有效的存货管理控制应包括定期的实地盘点，并由独立于保管人员的人员进行，以验证存货的存在性和完整性。如果这项控制执行不力（例如，盘点不经常进行、盘点人员与保管人员有利益冲突或盘点执行不认真），将严重削弱控制的有效性。其他控制如系统访问、对账、授权审批等也是重要的，但实地盘点的缺失通常影响更大。13.c)Clearlyexplainingthenatureofthefinding,theevidencesupportingit,andtherecommendedcorrectiveactions.解析思路：与管理层沟通重大审计发现时，应清晰、客观、有建设性地传达信息。这包括准确描述发现的问题、提供支持该发现的具体证据，以及提出切实可行的改进建议。避免只谈技术细节、过度强调声誉影响、进行人身攻击或只报告问题而不提解决方案。14.b)Maintainalevelofprofessionalskepticismthroughouttheauditengagement.解析思路：“专业谨慎”（DueProfessionalCare）要求内部审计师在审计过程中始终保持职业怀疑态度，即不轻信管理层的陈述，质疑异常情况，批判性地评估证据。其他选项描述不准确，专业谨慎不等于总是需要管理层的批准，也不意味着只依赖外部审计或避免加班。15.a)Theinternalauditfunctionprovidesassurancetotheexternalauditfunction,whichinturnprovidesassurancetostakeholders.解析思路：内部审计和外部审计是相互补充的关系。内部审计通常在更广泛的风险领域提供更频繁的assurance（保证），其工作可以作为外部审计师制定审计计划、减少现场工作量的参考依据。外部审计师会对内部审计部门的工作质量进行评估，并利用其成果，最终目的是共同为利益相关者提供可靠的财务报表保证。16.a)Inappropriateperformancemeasurement.解析思路：关键绩效指标（KPI）必须能够真实反映运营效率和效果。在本例中，虽然订单处理数量达标，但错误率很高，表明该KPI未能有效衡量实际的运营质量。过度关注数量指标而忽视质