IIA-CGAP 試験問題を無料オンラインアクセス

COSO was a private-sector initiative started in the 1980s to address the problem of fraudulent financial reporting. Problems continued to persist in the 1980s and the private sector was wary of additional government intervention, so all of the following five organizations banded together to form COSO please choose the correct option:

• A.All of the above
• B.Institute of Management Accountants and the Institute of Internal Auditors
• C.Financial Executives Institute and American Accounting Association
• D.American Institute of Certified Public Accountants

The form and content of written policies and procedures should be appropriate to the size and structure of the auditing department and the complexity of its work. Formal administrative and technical audit manuals help employees to consistently comply with established performance standards. Then who is responsible for developing and maintaining written policies and procedures to guide audit staff?

• A.Audit staff
• B.The head of the audit unit
• C.The head of the department
• D.A director or chief

All of the following are the examples Payroll Red Flags EXCEPT:

• A.Customer complaints that they are not receiving notices for nonpayment on account.
• B.Overtime charged during a slack period.
• C.Inconsistent overtime hours for a cost center.
• D.Inconsistent overtime hours for a cost center.

Which of the following are the two broad classifications of management styles please mark the correct option:

• A.Consultative management
• B.Participative management.
• C.Autocratic management
• D.Directing management

Elements of public accountability Include all of the following EXCEPT:

• A.Remoteness and Complexity
• B.Evaluations and Monitoring
• C.Financial reporting and open government.
• D.Performance budgeting and reporting.