CMA+Exam+Part1+Internal+Controls及答案解析.doc

1、CMA+Exam+Part1+Internal+Controls及答案解析(总分：36.00，做题时间：120 分钟)一、Internal Controls(总题数：36，分数：36.00)1.An auditors primary consideration when assessing a companys internal control structure policies and procedures is whether they（分数：1.00）A.prevent management override.B.relate to the control environment.C.

2、reflect managements philosophy and operating style.D.affect the financial statement assertions.2.Given a specific precision interval, the likelihood that a sample will represent the true population is known as the（分数：1.00）A.point estimate.B.sampling error.C.confidence level.D.error rate.3. （分数：1.00）

3、A.Limitations.B.Management responsibility.C.Methods of data processing.D.Reasonable assurance.4.Which one of the following functions performed in an organization is a violation of internal control?（分数：1.00）A.A mail clerk opening the mail compares the check received with the source document accompany

4、ing the payment, either confirming or noting the amount paid, then forwards the checks daily (along with a listing of the cash receipts) to the Cashier for deposit.B.A mail clerk opening the mail compares the check received with the source document accompanying the payment, either confirming or noti

5、ng the amount paid, then forwards the source documents that accompany the payments (along with a listing of the cash receipts) to Accounts Receivable, on a daily basis, for posting to the Subsidiary Ledger.C.At the end of the week the cashier prepares a deposit slip for all of the cash receipts rece

6、ived during the week.D.The General Ledger Department compares the summary journal entry, received from the Cashier for cash receipts applicable to outstanding accounts, with the batch total for the posting to the Subsidiary Ledger by the Accounts Receivable Department.5.In order to properly segregat

7、e duties, which function within the computer department should be responsible for reprocessing the errors detected during the processing of data?（分数：1.00）A.Department manager.B.Systems analyst.C.Computer programmer.D.Data control group.6.Which one of the following methods, for the distribution of em

8、ployees paychecks, would provide the best internal control for the organization?（分数：1.00）A.Delivery of the paychecks to each department supervisor, who in turn would distribute paychecks directly to the employees in his/her department.B.Direct deposit in each employees personal bank account.C.Distri

9、bution of paychecks directly to each employee by a representative of the Human Resource department.D.Distribution of paychecks directly to each employee by the payroll manager.7. （分数：1.00）A.B.C.D.8.Which one of the following options would be most effective in deterring the commission of fraud?（分数：1.

10、00）A.Policies of strong internal control, segregation of duties, and requiring employees to take vacations.B.Policies of strong internal control and punishments for unethical behavior.C.Employee training, segregation of duties, and punishment for unethical behavior.D.Hiring ethical employees, employ

11、ee training, and segregation of duties.9.A public corporation that must meet the provisions of the Foreign Corrupt Practices Act of 1977 should have a compliance program that includes all of the following steps except（分数：1.00）A.an authorized and properly signed agreement that it will abide by the Ac

12、t.B.documentation of the corporations existing internal accounting control systems.C.a cost/benefit analysis of the controls and the risks that are being minimized.D.a system of quality checks to evaluate the internal accounting control system.10.The principle impetus for the enactment of the Foreig

13、n Corrupt Act by the U.S. Congress was to（分数：1.00）A.discourage unethical behavior by foreigners employed by U.S. firms.B.promote the mandates issued by the United Nations with regard to global trade between its member nations.C.prevent the bribery of foreign officials by U.S. firms seeking to do bus

14、iness overseas.D.require mandatory documentation of the evaluation of internal controls by the independent auditors.11.The Standards for the Professional Practice of Internal Auditing are classified in five major categories. 1. Independence. 2. Professional proficiency. 3. Scope of work. 4. Performa

15、nce of audit work. 5. Management of internal audit department Which of the following statements, regarding internal auditing responsibility and authority, is incorrect?（分数：1.00）A.Internal auditors are expected to comply with standards of professional conduct.B.The understandability of audit reports

16、is the responsibility of internal auditors.C.Follow-up on actions noted in audit findings is not required of internal auditors.D.Internal auditors are responsible to service the organization.12.In the practice of internal auditing, the auditors must consider the following responsibilities. ? Be aler

17、t to the possibility of intentional wrongdoing, errors and omissions, inefficiency, waste, ineffectiveness, and conflict of interest. ? Conduct examinations and verifications to a reasonable extent. ? Recommend whatever investigation is considered necessary in the circumstances and follow up to see

18、that responsibilities have been met. Which one of the following specific Standards for the Professional Practice of Internal Auditing most directly covers these responsibilities?（分数：1.00）A.Objectivity.B.Due professional care.C.Reliability and integrity of information.D.Policies and procedures.13.In

19、the practice of internal auditing, auditors should identify conditions such as ? underutilized facilities, ? procedures which are not cost justified, and ? overstaffing and understaffing. Which one of the following Standards for the Professional Practice of Internal Auditing most directly covers the

20、se activities?（分数：1.00）A.Due professional care.B.Performance of audit work.C.Scope of work.D.Quality assurance.14.Which one of the following accounting and management techniques is least likely to assist internal auditors in appraising the economy and efficiency with which resources are being used b

21、y respective profit centers?（分数：1.00）A.Cost Variance Analysis.B.Flexible Budgets.C.Activity-based management.D.Joint cost allocations.15.Of the following, the primary objective of compliance testing is to determine whether（分数：1.00）A.procedures are regularly updated.B.financial statement line items a

22、re properly stated.C.controls are functioning as planned.D.collusion is taking place.16.If a corporation may be violating federal and state laws governing environmental concerns, which one of the following types of audit will best assist in ascertaining whether such situations may exist?（分数：1.00）A.O

23、perational audit.B.Compliance Audit.C.Financial audit.D.Management Audit.17.Which one of the following types of audits would be most likely to focus on objectives related to the economic and efficient use of resources?（分数：1.00）A.Compliance audit.B.Information systems audit.C.Independent audit.D.Oper

24、ational audit.18.When an auditor expresses an opinion as to the efficiency and effectiveness of an entitys activities and makes recommendations for improvements, the auditor is conducting a(n)（分数：1.00）A.financial statement audit of a public company.B.financial statement audit of a municipality.C.com

25、pliance audit.D.operational audit.19.A computer virus is different from a “Trojan Horse” because the virus can（分数：1.00）A.corrupt data.B.alter programming instructions.C.replicate itself.D.erase executable files.20.In situations where it is crucial that data be entered correctly into an accounting in

26、formation system, the best method of data control would be to use（分数：1.00）A.key verification.B.compatibility tests.C.limit checks.D.reasonableness tests.21.In securing the client/server environment of an information system, a principal disadvantage of using a single level sign-on password is the dan

27、ger of creating a(n)（分数：1.00）A.trap door entry point.B.single point of failure.C.administrative bottleneck.D.lock-out of valid users.22.Which one of the following generally represents a weakness in the internal control system of an electronic data processing system?（分数：1.00）A.The data control group

28、reviews and tests procedures, and handles the reprocessing of errors detected by the computer.B.The accounts receivable clerk prepares and enters data into the computer system and reviews the output for errors.C.The systems analyst designs new systems, and supervises testing of the system.D.The comp

29、uter operator executes programs according to operating instructions and maintains custody of programs and files.23.In an attempt to minimize the problem of significant variances arising in budget/performance reporting, many organizations have implemented（分数：1.00）A.a feedforward control system.B.prev

30、entive controls.C.a feedback control system.D.an internal auditing system.24.Maxwell Jones, controller of a national consumer marketing firm, is designing a graphical user interface for a new customer information program. Which one of the following graphical tools would be the best to control the va

31、lidation of taxable status of sales transactions?（分数：1.00）A.Text entry boxes.B.Combo boxes.C.Drop down lists.D.Option buttons.25.An information system includes controls that may be subdivided into general controls and application controls. In evaluating the internal controls for an information syste

32、m, which one of the following controls would not be considered a general control?（分数：1.00）A.Documentation.B.Data security.C.Output.D.Physical facilities.26.From the perspective of the management accountant, which one of the following represents a major disadvantage of business process reengineering?

33、（分数：1.00）A.The focus is, to a large extent, on short-term results.B.It often results in a decreased use of centralized data bases.C.Internal control mechanisms are often disassembled.D.It results in heavier maintenance for legacy systems.27.Maxwell Jones, controller of a national consumer marketing

34、firm, is designing a graphical user interface for a new customer information program. Which one of the following graphical tools would be the best to control the validation of sales tax jurisdiction?（分数：1.00）A.Check boxes.B.Combo boxes.C.Drop down lists.D.Option buttons.28.The most appropriate contr

35、ol to verify that a user is authorized to execute a particular on-line transaction is a（分数：1.00）A.password.B.challenge/response system.C.compatibility check.D.closed-loop verification.29.A source code comparison utility is used to identify which one of the following situations?（分数：1.00）A.Existence o

36、f an unauthorized program.B.Unused code in a program.C.Errors in a program.D.Changes to a program.30. （分数：1.00）A.I, II, and III.B.III, IV, and V.C.I, II, and IV.D.I, III, and V.31.The internal auditors review of processing controls should begin with a review of documentation. What classification(s)

37、of documentation should be studied to obtain an understanding of the organizations distribution of computer printouts, correction of error procedures, and use of batch totals for processing runs?（分数：1.00）A.Administrative.B.Corrective and detective.C.Reprocessing and systems review.D.Program logic.32

38、.An internal electronic data processing control questionnaire that includes computer input controls, the distribution of output media, and record-retention procedures, is designed to review and assess which one of the following?（分数：1.00）A.Facility security.B.Organization of duties.C.Computer operati

39、ons.D.Computer systems.33.Confidential data can be securely transmitted over the internet by using（分数：1.00）A.single-use passwords.B.firewalls.C.encryption.D.digital signatures.34.All of the following are examples of encryption techniques used for computer security except（分数：1.00）A.public key.B.priva

40、te key.C.primary key.D.authentication key.35.The data entry staff of the midwest plant of National Manufacturing Inc. has responsibility for converting all of the plants shipping information to computerized records. The information flow begins when the shipping department sends a copy of a shipping

41、order to the data entry staff. A data entry operator scans the shipping order information onto a floppy disk. The disk is then used by verification clerks, who check the computerized record with the original shipping orders. When a given batch of files has been reviewed and corrected, as necessary,

42、the information is uploaded to the companys mainframe system at the home office. The most effective way to visualize and understand this set of activities would be through the use of a（分数：1.00）A.program flowchart.B.decision table.C.document flowchart.D.Gantt chart.36.When attempting to restore compu

43、ting facilities at an alternate site following a disaster, which one of the following should be restored first?（分数：1.00）A.Online system.B.Batch system.C.Operating system.D.Decision support system.CMA+Exam+Part1+Internal+Controls答案解析(总分：36.00，做题时间：120 分钟)一、Internal Controls(总题数：36，分数：36.00)1.An audit

44、ors primary consideration when assessing a companys internal control structure policies and procedures is whether they（分数：1.00）A.prevent management override.B.relate to the control environment.C.reflect managements philosophy and operating style.D.affect the financial statement assertions. 解析：2.Give

45、n a specific precision interval, the likelihood that a sample will represent the true population is known as the（分数：1.00）A.point estimate.B.sampling error.C.confidence level. D.error rate.解析：3. （分数：1.00）A.Limitations.B.Management responsibility.C.Methods of data processing.D.Reasonable assurance. 解析

46、：4.Which one of the following functions performed in an organization is a violation of internal control?（分数：1.00）A.A mail clerk opening the mail compares the check received with the source document accompanying the payment, either confirming or noting the amount paid, then forwards the checks daily

47、(along with a listing of the cash receipts) to the Cashier for deposit.B.A mail clerk opening the mail compares the check received with the source document accompanying the payment, either confirming or noting the amount paid, then forwards the source documents that accompany the payments (along wit

48、h a listing of the cash receipts) to Accounts Receivable, on a daily basis, for posting to the Subsidiary Ledger.C.At the end of the week the cashier prepares a deposit slip for all of the cash receipts received during the week. D.The General Ledger Department compares the summary journal entry, rec

49、eived from the Cashier for cash receipts applicable to outstanding accounts, with the batch total for the posting to the Subsidiary Ledger by the Accounts Receivable Department.解析：5.In order to properly segregate duties, which function within the computer department should be responsible for reprocessing the errors detected during the processing of data?（分数：1.00）A.Department manager.B.Systems analyst.C.Computer programmer.D.Data control group. 解析：6.Which one of the following methods, for the distribution of employees paychecks, would provide the best internal control for th