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1. Parts of the unit's internal control include
A. Risk assessment, Control environment, Control procedures, Information and communication
B. Risk assessment, Control environment, Test of controls, Information-communication, Monitoring
C. Goal setting, Risk assessment, Control environment, Control activities, Monitoring
D. Risk assessment, Control environment, Monitoring, Control activities, Information and communication ANSWER: D
2. Which of the following tasks does the independent auditor perform to evaluate the
effectiveness of the internal control system at the audited entity: A. Periodic monitoring by KTNB B. Basic test C. Control test D. Control operation ANSWER: C
3. Test typecontrol Which of the following is not generally considered a common control? A. Output control B. Input control C. Process control D. Control documents-documents ANSWER: C
4. Which of the following situations shows that the company has a fair division of responsibilities:
A. The staff in charge of collecting debts from customers is also responsible for keeping records of receivables
B. Payroll accountants are not allowed to add staff or change the payroll factor of any
employeekeep any employee without the approval of the Human Resources Department
C. Internal auditors perform annual salary audits and report detected errors to department heads
D. Each employee is only responsible for a certain task or function, even if they can perform other jobs or functions. ANSWER: A
5. Which of the following is not an objective of the Internal Control System?
A. Businesses operate effectively and efficiently
B. Reasonable assignment of responsibilities C. Obey the law
D. Improve the reliability of financial statements ANSWER: B
6. Risk analysis (during the risk assessment of the internal control system) includes:
A. Assess the level of influence and abilityhappen days
B. Ability assessmenthappen take a risk
C. Assess the degree of impact of the risk on the achievement of the entity's objectives
D. Assess the complexity of the risk ANSWER: A
7. Honesty and moral valuesvirtue in a unit is an important element of: A. Control operation B. Monitor C. Control environment D. Risk assessment ANSWER: C
8. Which of the following would be less likely to increase the risk of material misstatement in the financial statements:
A. Payroll accountant part-time salary distribution
B. The factory manager approves the purchase of raw materials for the factory's production C. Storekeeper cum guard
D. Buyers have the right to choose houses CC ANSWER: B
9. Which of the following is not a reason for the auditor to learn about the client's internal
control:(i) To have a better understanding of the customer, so that the risk can be assessed (ii)
Helps to assess the risk factor and identify possible errors in the financial statements (iii) Based
on the risk assessment to build a check details to detect possible material misstatementshappen days A. ii)iii) B. i) & ii) C. ii D. iii ANSWER: A
10. Please choose the best answer in the following sentences about internal control in a small business
A. It is always good because the owner who is also the manager will directly supervise all activities of the unit;
B. Difficult to implement division of responsibilities
C. Not interested because of the cost benefit relationship
D. Always evaluated that slaf is not effective and auditors must increase KS . testing ANSWER: B
11. Personnel policies and their application in practice are not intended A. Recruiting qualified staff B. Retaining qualified employees C. Hire low-wage employees D.
Follow the law labor and other regulations ANSWER: C
12. When considering internal control, the auditor should be aware of the concept of reasonable
assurance. This concept holds that:
A. Establishing and maintaining internal control is an important responsibility of a manager, not an auditor
B. The costs of internal control do not exceed the benefits expected from such internal control
C. Employing competent personnel to reasonably ensure the achievement of the entity's objectives
D. It is not possible to adequately assign responsibilities to companies with a small number of employees. ANSWER: B
13. The main purposes of understanding the auditor's system of internal control and assessing
control risk when auditing financial statements are:
A. To determine the content, schedule and scope of the next audit
B. To maintain independence throughout the audit
C. To assess the executive ability of managers D. To determine materiality ANSWER: A
14. Internal control is a process:
A. Designed to provide reasonable assurance that the entity's objectives are achieved
B. Under the influence of the company's Board of Directors
C. Designed and operated to deal with the risks that threaten the entity's objectives D. All of the above ideas ANSWER: D
15. Which of the following is an example of an internal control system's physical control?
A. Hire a security guard from the company Bavevina to protect the company's assets
B. Evaluate the effectiveness and efficiency of camera protection and installation, then select the appropriate plan
C. Take pictures of damaged goods due to technical insecurity in the warehouse
D. The combination of evidence and the effectiveness of internal control ANSWER: A
16. Defining inappropriate business goals and strategies are examples of: A. Control risk B. Audit risk C. Detection risk D. Business risk ANSWER: D
17. Which of the following statements is true about the COSO Report:
A. The COSO report provides concepts and guidance intended to serve the public run organizations
B. Goal setting is an important content of internal control
C. Each element of internal control is closely related to its next component.
D. The COSO report is formed on the basis of a survey of stakeholders' opinions in order to
reach a common view on internal control.