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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. ANSWER: D
18. Ethical values and honesty:
A. As an element of the control environment
B. Is the goal that the internal control system should aim for
C. Being the subject of risk assessment and design of control activities
D. As part of the management process ANSWER: A
19. Each individual should clearly understand his or her role in the internal control system as
well as how each individual's activities affect the work of others. It is a requirement of: A. Controlled environment B. Control Activity
C. Information and Communication D. Supervision ANSWER: C
20. Timely detection of deficiencies of internal control for remedial action, which is the content of: A. Control operation
B. Information and Communication C. Controlled environment D. Supervision ANSWER: D
21. An internal control system is effective when:
A. All five components of internal control are present in the organization
B. There is close coordination among internal control departments to achieve the three objectives
of operations, financial reporting and compliance.
C. Controls are effective in preventing fraud and improving effectiveness of activities
D. A good control environment accompanied by an effective and fair risk assessment mechanism
Monitoring always helps to detect weaknesses and fix them ANSWER: B
22. Which of the following statements is not true about internal control:
A. Internal control is part of the management process
B. Internal control can identify and assess the significance of risks to
put in place appropriate controls, but fail to manage risk organization's
C. To be able to identify risks, internal control needs to establish the objectives of each department in the organization
D. Information gathering and communication is both part of the management process and is a job of internal control ANSWER: B
23. Which of the following statements is not true about the content of the COSO Report:
A. Establish three objectives of internal control including operational objectives, objectives
financial reporting and compliance goals
B. Division of internal control into accounting control and management control
C. Define internal control including five parts: control environment, risk assessment, control
activities, information and communication, monitoring
D. Not only provides the Internal Control Template, but also provides a set of assessment tools internal control price. ANSWER: B
24. Which of the following statements is not true about the effectiveness of internal control?
A. A system of internal control is effective when all five departments are in operation equally effective.
B. The internal control departments work closely to achieve the three objectives of operations,
financial reporting and compliance.
C. There is a natural offset between parts of the internal control system. Internal control serves
many purposes, so effective internal control in one department can serve control purposes in another.
D. When evaluating the effectiveness of internal control for a particular objective, all relevant
components of internal control should be considered. ANSWER: A
25. In the past two years, the lack of maintenance of machinery and equipment has led to an
increasing rate of defective products at Company X. However, it is not until the present year that
the problem has exploded when a series of returned orders and Many customers switch to other
suppliers. The scrap situation has been reported directly to the Board of Directors by the below
divisions several times over the past two years, but no corrective action has been taken. Here is an example of the weakness of: A. Control operation
B. Information and Communication C. Risk assessment D. Supervision ANSWER: C
26. Binh An Seafood Company sets out strict regulations on wastewater management of the house
machine although this can increase the company's costs. Here is an example of:
A. Effective but ineffective internal control
B. Management's risk assessment has not taken all aspects into account
C. The conflict between internal control and cost control
D. Objectives to comply with laws and regulations ANSWER: D
27. Internal control at listed companies has always received the attention of securities market
control agencies. Which of the following statements is not appropriate in explaining the above concern:
A. Effective internal control is closely related to the truthfulness and reasonableness of financial report
B. Weakness of internal control can lead to serious fraud
C. The separation between ownership and management functions in listed companies often leads to weak internal control.
D. Securities market regulators have a responsibility to protect the interests of
the public regarding the truthfulness and fairness of the financial statements of the
listed companies as well as fraud risks with serious consequences for investors invest. ANSWER: C
28. The first form of internal control is: A. Money control B. Checking accounting records C. Legal Compliance Control
D. Check and evaluate operational efficiency ANSWER: A
29. Company H has just acquired the ERP software solution business of company U with a
commitment to take back all employees working in this department. Company H recognizes the
risk of cultural conflicts when accepting a large number of employees at the same time, so it has
actively developed a plan to integrate the working environment for new employees. That is an example of: A. Control operation
B. Information and Communication C. Supervision D. Risk assessment ANSWER: D
30. The situation of stagnant receivables in the last two months was discovered by the internal
audit department. The audit report clearly states that the company has an appropriate credit
policy, but the implementation is not effective because the debt management software is
malfunctioning and is not repaired in time. Here is an example of the weakness of: A. Control operation B. Control environment C. Risk assessment D. Supervision ANSWER: A
31. When the limitations of internal control seriously interfere with the achievement of the
company's objectives, the primary responsibility is:
A. Board of Directors because they lack close supervision of the company's activities
B. Management, the reason is that they do not see the risk or do not have appropriate solutions to improve the situation
C. Employees in related departments because they are incompetent or lacking working engine
D. AuditingThe department did not detect the risk early. ANSWER: B
32. When the limitations of internal control seriously interfere with the achievement of the
company's objectives, the primary responsibility is:
A. Board of Directors because they lack close supervision of the company's activities
B. Management, the reason is that they do not see the risk or do not have the solutions fit to improve the situation
C. Employees in related departments because they are incompetent or lacking working engine
D. Internal audit does not detect threats early. ANSWER: D
33. Company M is a small-scale enterprise. As a result, the company failed to make the clear
division of responsibility required by internal control. Instead, Mr. Minh, the owner and director
of the company, has focused on building a good working environment and has personally done
the tracking of data and assets. As a result, the company's financial statements are honest as well
as assets are not lost. Which of the following statements is most appropriate in the story above?
A. Due to weak control activities, the internal control of Company M is not effective.
B. Company M's internal control is effective due to the combination and complementarity
between internal control departments and achieved objectives.
Labour Minh needs to recruit more personnel to ensure the principle of division of
responsibilities in internal control.
D. Company M's internal control is effective from an economic point of view but not from a managerial standpoint. ANSWER: B
34. The auditor finds that Company K lacks some control procedures for inventories
warehouse. Mr. H, director of company K, explained that because the company's inventory is
very small and of small value, such control procedures are not necessary. On the other hand, he
was still able to limit the loss through other simple controls. Here is an example of:
A. Weakness of the control environment
B. A Risk Assessment Based Approach
C. The control model emphasizes effectiveness over control effectiveness internal control
D. Management capacity and limited experience of managers ANSWER: B
35. Which of the following statements is consistent with the parties' responsibilities for internal control? relate to:
A. The implementation of internal control is performed by the internal audit department
B. Managers have the responsibility through risk assessment, to make timely adjustments when the business context changes
C. The Board of Directors is responsible for designing the system of internal control and monitoring result
D. Independent auditors are responsible for examining and evaluating the internal control system
and report all defects to the Board of Directors and the Board of Directors of the company. ANSWER: B
36. The culture of giving envelopes for better service is quite common at G hospital. Here is an example of:
A. The situation of declining professional ethics of the health sector
B. The lack of appropriate controls or existing controls useful but not effective
C. Poor control environment of G hospital
D. Price workassassination is not effective ANSWER:C
37. Which of the following was not the cause of the COSO . Report 1992:
A. Failure of independent auditors to detect fraud on financial statements
B. The society's growing interest in internal control leads to the need for a generally accepted framework.
C. The increasing situation of fraud on financial statements requires professional organizations to
come up with solutions on the basis of an assessment of the company's internal control system.
D. There were different definitions of internal control at that time which made it difficult for
stakeholdersin agreement on solutions to strengthen internal control. ANSWER: A
38. Which of the following statements is not true about responsibility for internal control?
A. The manager designs and oversees the organization's internal controls
B. The board of directors mainly influences the control environment
C. The implementation of internal control by the internal audit department
D. Through risk assessment, internal control can help managers adjust
timely as the business landscape changes ANSWER: C
39. Which of the following statements is not true about responsibility for internal control?
A. The manager designs and oversees the organization's internal controls
B. The board of directors mainly influences the control environment
C. The implementation of internal control by the internal audit department
D. Through risk assessment, internal control can help managers adjust
timely as the business landscape changes ANSWER: B
40. The audited HV Company lacks the necessary control procedures for some business cycles.
Which of the following is most responsible for this restriction: A. Board of Directors B. Middle managers C. Internal Audit D. Independent audit ANSWER: B
41. The independent auditor considers that in company K, the principles of honesty and
Moral values have not been properly appreciated. The change of this restriction needs the
attention of which of the following parts:
A. Board of Directors and Managers
B. Employees and middle managers
C. Board of Directors and Internal Audit
D. Risk assessment and monitoring ANSWER: A
42. In order to well control fund collection activities inschool In the case of sales to collect cash
from customers, the basic problem:
A. Separation of the two functions of accounting and cashier
B. Separation of 2 sales and collection functions
C. Ask customers to pay before picking up goods
D. Encourage customers to ask for an invoice ANSWER: B
43. The internal control system can be limited because:
A. Checks are usually aimed at anticipated failures, not exceptional cases
B. Staff is reckless, distracted or misinterpreted instructions C. Collusion of some employees D. All of the above points ANSWER: D
44. An internal control system is established at the entity to: A. Accomplish unit goals
B. Serving the internal audit department
C. Implement the state's accounting and financial regime
D. Help independent auditors to develop audit plan ANSWER: A
45. When the control risk of the cash item is assessed as maximal, the auditor should:
A. Extended range of controlled trials
B. Extensive testing scope in detail
C. Cash inventory and reconciliation with cash book. At the same time, reconcile the bank
deposit account balance on the accounting book with the bank sub-book
D. These statements are correct ANSWER: B
46. Which of the following controls can help prevent multiple cash slips for the same purchase invoice:
A. Payment slip is made by the employee who is responsible for signing and approving the payment
B. Mark on the invoice as soon as you sign it for approval
C. Payment slips must be approved by at least two responsible employees
D. Payment slips are only accepted for bills that are still due ANSWER: B
47. Which of the following control procedures is most likely to ensure that all credit transactions
during the period are recognised:
A. The salesperson sends a copy of the purchase orders to the credit department to compare the
credit limit for the customer and the customer's receivable balance.
B. Shipping documents, sales invoices are numbered consecutively before use
C. The chief accountant independently checks the detailed books and the accounts receivable ledger on a monthly basis.
D. The chief accountant checks the order list and delivery note every month and investigates
when there is a discrepancy between the quantity on the order batch and the quantity delivered. ANSWER: B