IIA-ACCA 무료 덤프문제 온라인 액세스

A medical insurance provider uses an electronic claims-submission process and suspects that a number of physicians have submitted claims for treatments that were not performed. Which of the following control procedures would be most effective to detect this type of fraud?

• A.Use computer software to identify abnormal claims based on the insured's age and medical history.
• B.Require the physician to submit a signed statement attesting that the treatments had been performed.
• C.Send confirmations to the physicians, requesting them to verify the exact nature of the claims submitted to the insurance provider.
• D.Develop an integrated test facility and submit false claims to verify that the system is detecting such claims on a consistent basis.

According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization's social responsibility program is effective?

• A.Internal audit activity.
• B.All employees.
• C.Board of directors.
• D.Senior management.

Which of the following is the most important concept to be included in a consulting engagement agreement?

• A.Define the duties and responsibilities needed from management to perform the engagement.
• B.Disclose the fact that follow-up reviews may be conducted to ensure that recommendations are implemented adequately.
• C.Disclose the fact that auditors who perform the work may not be subject matter experts in the topic of the review.
• D.Clarify that matters discovered during the engagement may also be reported to senior management and the audit committee.

An internal auditor uses a predefined macro provided in a popular spreadsheet application to verify the present value of the organization's investments. Which of the following is the most appropriate course of action regarding the auditor's use of this functionality?

• A.The auditor should accept the calculations generated by the function, as any further work or documentation would be inefficient.
• B.The auditor should tabulate the results in the spreadsheet to ensure the macro has generated the correct results for all calculations.
• C.The auditor should perform a manual recalculation of several results to validate and document the results.
• D.The auditor should review the programming of the macro before its use to ensure that it is appropriate for the required calculations.

Refer to the exhibit.

A company's financial balance sheet is presented below:
The company has net working capital of:

• A.$210
• B.$350
• C.$160
• D.$490