A gap analysis is used to assess the completeness of sales invoices by identifying any missing records within a sequence. This technique helps in pinpointing any sales that might have been omitted or unrecorded during the invoicing process. By comparing expected sequences with actual recorded transactions, the auditor can identify discrepancies and ensure all sales are accounted for. References: * The Institute of Internal Auditors (IIA) Practice Guide: Data Analytics * IIA Standard 2320 - Analysis and Evaluation
Question 127
當內部稽核師想要測試大樣本是否有詐欺時，通常會使用下列哪一種抽樣技術？
Correct Answer: C
Discovery sampling is typically used when an internal auditor wants to test a large sample for fraud. This technique is particularly effective for identifying instances of fraud or other irregularities in a population. Discovery sampling is designed to detect at least one occurrence of an attribute, such as fraud, within the sampled population if it exists. It is particularly useful when the occurrence rate of the fraud is expected to be low. : IIA Practice Guide: Sampling in Internal Auditing IIA Standards: 2320 - Analysis and Evaluation
Question 128
根據 IIA 指南，下列哪一項反映了內部稽核活動依賴內部或外部鑑證提供者工作的有效原則？
Correct Answer: A
According to IIA guidance, elements of evaluation reflect a valid principle for the internal audit activity to rely on the work of internal or external assurance providers. This principle involves assessing the competence, objectivity, and performance of the assurance providers to ensure their work can be relied upon. Proper evaluation helps internal auditors determine the extent to which they can use the work of others in forming their conclusions. : IIA Standards: 2050 - Coordination and Reliance IIA Practice Guide: Reliance by Internal Audit on Other Assurance Providers
Question 129
內部稽核師在下列哪種情況下執行基準測試？
Correct Answer: C
Benchmarking in internal auditing involves comparing the performance or practices of the audited entity against a standard or best practice, which often involves using information from other organizations or sources as a reference. This process helps identify areas for improvement and set performance targets. Thus, comparing the collected information with similar information from another source is the correct definition of benchmarking. : The Institute of Internal Auditors (IIA) Practice Guide: Internal Audit and Organizational Performance IIA Standard 1220 - Due Professional Care
Question 130
下列哪一種統計抽樣方法最適合用來測試整體詐欺情況？
Correct Answer: A
Discovery sampling is a statistical sampling method that is specifically designed for detecting fraud or other irregularities. It is most appropriate when the auditor expects that deviations or fraud may be rare but significant if found. Detailed Explanation: Discovery Sampling: Discovery sampling is used when the auditor is trying to identify at least one occurrence of a particular event, such as fraud. The sample is designed so that if a single error is found, it suggests that more may exist within the population, warranting further investigation. Application in Fraud Detection: Discovery sampling is effective in fraud detection because it focuses on identifying whether any instances of fraud exist within a population. This approach is well-suited for situations where even a small number of fraudulent transactions could have a significant impact. IIA Practice Guide on Statistical Sampling: The IIA suggests that discovery sampling is appropriate when the goal is to find the presence of an error or fraud, particularly in populations where such occurrences are expected to be infrequent. Why Not Other Options? Option B (Stop-or-go sampling): This method is used to control the risk of over-auditing when errors are expected to be low, but it is not specifically designed for fraud detection. Option C (Haphazard sampling): This is a non-statistical sampling method and is not appropriate for systematic fraud detection. Option D (Stratified attribute sampling): This method divides the population into subgroups but is not specifically aimed at discovering fraud. Conclusion: Option A is correct because discovery sampling is the most appropriate statistical method for testing a population for fraud, as it is designed to detect even a small number of significant deviations, consistent with IIA guidance.
