CHAPTER 1

What is the purpose of appraisal as in internal audit important terms?

. For auditors to evaluate
a. To achieve company’s goals
b. For auditors to collect audit evidence
c. To maintain good internal control
What is the mission of internal auditing?
. To enhance and protect organizational value with risk based objective
a. To be independent and appraisal
b. To expanded its activity
c. To be risk free
What is the Roll of Internal audit ?
A. Control the effectivity from activities of the Enterprise
B. Monitor the Actvity of the organization to gain assurance
C. A & B right
D. None of the above options are right
4. What all of the remainder of the IIA’s definition of internal auditing covers a number
of important terms that apply to the profession?
A. Independent, established, Control, organization, assurance, expanded, examine and
evaluate
B. Independent, appraisal, established, examine and evaluate, activities, service,
organization
C. Independent, established, organization, examine and evaluate, assurance, expanded,
Control
D. Control, Independent, appraisal, examine and evaluate, activities, organization,
established
5. Why understanding the history of internal auditing is important?
A. Because this old image of internal auditors still exists to some extent in various places
in the world.
B. So that people know
C. To find out the internal audit
D. The history tell us about the story of internal audit

6. What is the difference between external auditing and internal auditing ?

A. The Purpose Of External Auditing Is To Give Opinions About The Fairness Of The
Financial Statements Of An Organization
B. The Purpose Of Internal Auditing Is To Assess Independently The Company's
Operational Activities By Measuring And Evaluating The Adequacy Of Controls And The
Efficiency And Effectiveness Of The Company's Performance
C. Both Are Corrects
D. Both Are Wrong

7. What things that must be considered so that a company can have an effective Internal
Audit Department?
A. Internal Audit Department must have an independent position in the company
organization
B. External audit works with internal audit
C. The manager intervene in audit process
D. Internal auditor and external auditor works together

1.What is the responsibility of internal audit of the company?

a. Keep The Company From The Loss
b. Manage The Performance Of Employees
c. Provide information about the state of the company to investors
d. systematically check applicable business documents

2. Using for auditing that is free of restrictions that could significantly limit the scope and
effectiveness of any internal auditor review. The statement is the meaning of the term…
a. Appraisal c. Independent
b. Service d. Examine and Evaluate

3. The remainder of the IIA's definition of internal auditing covers a number of important
term that apply to the profession. One of term is "appraisal". Appraisal meant…
a. Used for auditing that is free of restrictions that could significantly limit the scope and
effectiveness of any internal auditor review
b. Confirms the need for an evaluation that is the thrust of internal auditors as they
develop their conclusion
c. Confirms that internal auditor is a formal, definitive function in themodern enterprise.
d. Describe the active roles of internal auditors, first for fact-finding inquiries and then
for judgemental evaluation

4. Within the context of internal auditing, assurance services are best defined as
a. objective examinations of evidence for the purpose of providing
independentassessments.
b. advisory service intended to add value and improve an organization's operations.
c. professional activities that measure and communicate financial and business data.
d. objective evaluations of compliance with policies, plans, procedures, laws
andregulations

5. Internal audit standards and other important internal auditing attributes is called…..
a. CBOK
b. IPPF
c. IIA
d. AICPA

6. The mission of internal auditing is….

a. To understand the history of internal auditing
b. To help understand the role and importance of internal auditing
c. To enhance and protect organizational value by providing stakeholders with
risk-based objective and reliable assurance, advice, and insight
d. To provide internal auditors with a clear understanding of what they should aspire to
achieve in their enterprise

7. The internal audit department organization structure depends on the following factors,
except:
a. Company Size
b. Corporate Culture.
 c. Nature of Ownership
d. Level of internal control.

1. The concept of internal auditing was created by:

a. The need for effective control processes

b. The fairness of an enterprise’s financial statement
c. Human error
d. External auditor independency
e. Auditing main objectives

2. To enhance and protect organizational value by providing stakeholders with

risk‐based objective and reliable assurance, advice and insight are definition of...

a. Vision of Internal Audit

b. Mission of Internal Audit
c. Scope of Internal Audit
d. Attrribute of Internal Audite. CBOK of Internal Audit

3. The mission of internal auditing is ...

a. To determine the occurrence of fraud in business processes that can harm

stakeholders
b. To assess whether the company has been running in accordance with
regulations that do not deviate from the standards set
c. To enhance and protect organization value by providing objective and
reliable stakeholders with risk-based assurance, advice and insight
d. To confirm the organization's internal audit total service scope science to the
entire enterprise

4. IIA ties internal auditing standars and other important internal auditting attributes
into..
a. Common Body of Knowledge (CBOK)
b. International Professional Practices Framework (IPPF)
c. Sarbanes-Oxley Act (SOx)
d. International Standards on Auditing (ISA)

5. There are three important assumptions implicit in the definition, objectives, and scope
for internal auditing. Which is not one of them?
a. The assumption that the internal auditing function is staffed with people
possessing the necessary education, experience, and proficiency to perform competently.
b. Auditor independence.
c. The assumption that the evaluations and conclusions contained in internal auditing
reports are directed internally to management and the board, not to stockholders, regulators,
or the public.
d. The presumption that the evaluations and conclusions contained in internal auditing
reports are directed internally to management and the board, not to stockholders, regulators,
or the public.
6. The thing that causes why management needed a profession that is responsible for
assessing the operational effectiveness of the company ...
a. The management only focuses on each of its divisions so that it needs an effectiveness
assessment component
b. The need for management to help assess the operational division
c. The operational scope of the company is increasingly complex and voluminous
d. There are business demands that require management to maintain the effectiveness of
the company
e. Technological developments in the company
The mission of Internal Auditing is :
a. To enhance and protect organizational value by providing stakeholders with risk-
based objective and reliable assurance, advice and insight
b. To make sure the financial statement is relevant
c. To make a rule for the company
d. To give some opinion about the company
Answer : A

Yang merupakan salah satu peran dari auditor internal adalah sebagai berikut, kecuali:
a. Melayani kebutuhan organisasi
b. Independen terhadap aktivitas/unit yang diaudit, tapi siap sedia untuk menanggapi
kebutuhan manajemen
c. Frekeuensi yang terus menerus
d. Tidak terlalu memperhatikan kecurangan/pemborosan yang tidak memiliki dampak
material terhadap laporan keuangan
Jawaban: D

IIA mengikat standar audit internal dan atribut audit internal penting lainnya ke dalam apa
yang disebut dengan (a)…. Sebagai upaya untuk (b) …

a. Kerangka Praktik Profesional Internasional (IPPF), menyatukan standar dan

atribut audit internal lainnya.
b. COSO Internal Control,menjalankan kontrol internal perusahaan
c. SOA ,untuk membuat peraturan bagi audit internal
d. COSO,sebagai pencegah terjadinya fraud

audit internal IIA mencakup sejumlah istilah penting yang berlaku untuk profesi antara lain?
A. Independent
B. Appraisal
C. Established
D. Semua jawaban benar

Berikut adalah salah satu landasan hukum tentang Inter Audit adalah
a. Pasal 23 ayat (4) UUD 1945
b. POJK no 56/POJK.04/2015 tentang Pembentukan dan Pedoman Penyusun Unit
IA
c. Pasal 19 ayat (1) UUD 1945
d. Pasal 28 ayat (5) UUD 1945
Apa yang menjadi tujuan Audit Internal?
a. Menyediakan aktivitas assurance dan konsultasi secara objektif dan
memperbaiki operasional perusahaan
b. Mengelola laporan keuangan perusahaan untuk dinilai oleh dewan direksi
c. Mengawasi jalannya seluruh operasional kerja
d. Memberikan saran kepada manajemen langkah apa yg diambil untuk strategi
perusahaan kedepan

peraturan yang mengatur tentang internal audit di indonesia?kecuali

a. UU No. 9 Tahun 2003 tentang BUMN
b. UU No. 4 Tahun 2007 tentang PT
c. PJOK no 56/PJOK.04/2015 tentang pembentukan dan pedoman penyusunan unit IA
d. UU No. 19 Tahun 2008 tentang BUMN

1. Di bawah ini apa saja istilah penting yang berlaku untuk profesi internal auditor,
kecuali?
a. Independent, Appraisal, Establisher
b. Faktor Organisasi
c. Efektivitas dan efisiensi operasi.
d. Keandalan pelaporan keuangan

2. Dari pernyataan di bawah ini, manakah misi audit internal yang paling tepat?
a. Untuk mengurangi nilai organisasi dengan memberikan kepada para stakeholder
konsep, saran dan wawasan berbasis risiko dan obyektif.
b. Untuk mengurangi nilai organisasi dengan memberikan para stakeholder jaminan,
saran, dan wawasan berbasis risiko dan obyektif.
c. Untuk meningkatkan dan melindungi nilai organisasi dengan memberikan kepada
para stakeholder konsep, saran, dan wawasan berbasis risiko dan objektif.
d. Untuk meningkatkan dan melindungi nilai organisasi dengan memberikan para
stakeholder jaminan, saran, dan wawasan berbasis risiko dan obyektif.

3. Fungsi penilaian independen yang didirikan oleh suatu organisasi dengan tujuan
memeriksa dan mengevaluasi kegiatan untuk memberi layanan kepada organisasi disebut
fungsi…
a. Audit Eksternal
b. Audit Internal
c. Audit Operasional
d. Audit Forensik

4. Berikut ini yang bukan merupakan tujuan dari audit internal yaitu:
a. Membantu manajemen untuk mendapatkan administrasi perusahaan yang paling
efisien dengan memuat kebijaksanaan operasi kerja perusahaan.
b. Menentukan kebenaran dari data keuangan yang dibuat dan keefektifan dari prosedur
intern.
c. Memberikan dan memperbaiki kerja yang tidak efisien
d. Membahas dan menilai ketepatan pelaksanaan pengendalian akuntansi,
keuangan serta operasi.

5. Berikut ini merupakan istilah istilah terkait dengan Internal audit, kecuali :
a. Comitee of Sponsoring Organization
b. Sarbanas Oxley Act 404
c. General Accepted Internal Audit Standards dan Best Practices
d. Certified Public Accountant

6. Definisi audit internal IIA mencakup sejumlah istilah penting yang berlaku untuk
profesi, kecuali:
a. Independent
b. Examine
c. Appraisal
d. Counting

1. An audit financial statements is conducted of determine if the

a. Organization is operating afficiency and affectively
b. Audite is following specific procedures or rules set downby some higher authority
c. Overall financial statement are statesin accodance with the applicable the
financial reporting farmework
d. Client’s internal control is fuctioning as intended

2. Internal audit is conducted for approval whether except?

a. Information about the company's finances and operations is correct and reliable.
b. Considerations that will be asked by the company are known and minimized.
c. Regulations for external companies and internal policies can be established and
obeyed. Operational activities are satisfactory.
d. Identification and minimization of risks.

3. what is the purpose of the internal audit mission statement?

a. to provide internal auditors with a clear understanding of what they should
aspire to achieve in their enterprises
b. To enhance and protect organizational value by providing stakeholders with risk-
based objective and reliable assurance, advice, and insight
c. To define the practice of modern internal auditing as it exists today and to describe a
common body of knowledge (CBOK) for the profession
d. to produce accurate and reliable data

4. The active roles of internal auditors, first for fact-finding inquires and then for
judgemental evaluations” is the meaning of
a. indpendent
b. appraisal
c. estabilished
d. examine and evaluate

5. Which of the following adds value to the others?

a. Governance processes.
b. Risk management processes.
c. Internal audit activities.
d. Control processes.

6. ........ confrms the need for an evaluation that is the thrust of internal auditors
as they develop their conclusions.
a. valuation
b. appraisal
c. estimation
d. credit

7. From a few the terms under or are being explained an auditor does not bound or free with
interests various the party ?
A. Independent
B. Appraisal
C. Examine & evaluate
D. Service

1. The following are true about auditor external …

a. Independent people outside the company
b. Serving third parties who need financial information
c. Employee
d. A and b are correct
e. All of these

2. The following are true about the remainder of the IIA’s definition of internal auditing
covers a number of important terms that apply to the profession, except :
a. Appraisal : confirms the need for an evaluation that is the thrust of internal auditors
as they develop their conclusions.
b. Established : is used for auditing that is free of restrictions that could significantly
limit the scope and effectiveness of any internal auditor review or the later reporting
of resultant findings and conclusions.
c. Examine & Evaluate : describe the active roles of internal auditors, first for fact‐finding
inquiries and then for judgmental evaluations.
d. Sevice : reveals that the help and assistance to the audit committee, management, and other
members of the enterprise are the end products of all internal auditing work.

3. What is the mission of internal auditing?

a. Provide timely, comprehensive, and accurate financial reports and analysis
b. Providing information and analysis to managers to help them plan, evaluate and
control activities, in order to achieve an organisation’s objectives.
c. To enhance and protect organizational value by providing stakeholders with
risk‐based objective and reliable assurance, advice and insight.
d. All of these
4. I. Helping management to get the most efficient company administration by loading
the policies of the company's work operations
II. Determine the truth of the financial data created and the effectiveness of internal
procedures
III. Provide and improve inefficient work performance
The statement above is:
a. internal audit objectives
b. the meaning of internal audit
c. internal audit benefits
d. internal audit weaknesses
e. the role of internal audit
5. Alternatives to the position of the internal audit department in the organizational
structure of the company (according to: Brink & Witt) are:
a. Fully responsible to management, to the board of commissioners, or to the director of
finance.
b. Fully responsible to the director of finance, to the board of commissioners, or to
shareholders.
c. Fully responsible to management, to the board of commissioners, or to management
and the board of commissioners.
d. Fully responsible to the president director, to the board of commissioners, or to the finance
director / treasurer.
e. Fully responsible to the president director, to shareholders, or to the finance director.

6. ........... confirms that internal audit is a formal, definitive function in the modern
enterprise
A. Independent
B. Appraisal
C. Established
D. Examine

7. The internal audit organization in America formed in 1941 is ...

A. COSO
B. IIA
C. IAI
D. IKPI

1. There are two basic types of business enterprise auditors:

a. Internal and Management
b. Financial and Independent
c. Government and Financial
d. Internal and External
2. An independent appraisal function established within an organization to examine and
evaluate its activities as a service to the organization is..
a. External auditing
b. Financial auditing
c. Internal auditing
d. Government auditing
3. The mission of internal auditing is..
. to enhance and protect organizational value by providing stakeholders with risk-
based objective and reliable assurance, advice, and insight
a. to checking accounting records and detecting financial errors and irregularities
b. to measuring and evaluating the effectiveness of controls
c. to examine and evaluate all organization activities and to provide maximum service to
the overall enterprise
4. To provide internal auditors with a clear understanding of what they should aspire to
achieve in their enterprises is the purpose of..
. External auditing vision statement
a. Internal auditing mission statement
b. External auditing mission statement
c. Internal auditing vision statement
5. The important term from definition of internal audit that confirms the need for an
evaluation that is the thrust of internal auditors as they develop their conclusion is..
. Examined and evaluate
a. Appraisal
b. Independent
c. To the organization
6. …….. reveals that the help and assistance to the audit committee, management, and
other members of the enterprise are the end products of all internal audit work.
. Independent
a. Established
b. Its activities
c. Service

Chapter 2 – An Internal Audit Common Body of Knowledge

Soal:
1. The minimum level of proficiency needed for effective performance within that
profession is…
a. COSO
b. CBOK
c. COBOT
d. CIA
The stated objective of the IIA consultant-led survey was to capture and describe the state
of the internal auditing professional practices throughout the world, except..
a. The knowledge and skills that internal auditors process
. The actual duties performed by internal auditors
a. The types of auditor that practices audit
b. The regulatory environment of various countries
Having a good knowledge and understanding of COSO internal controls helps an internal
auditor to understand important basic principles, but an internal auditor needs the
knowledge of…
a. How to measuring and evaluating effectiveness of internal controls
b. How to plan and perform internal audits
c. How to make an audit report
d. How to do some audit procedures
All internal auditors should be aware of the more important and well-recognized internal
audit professional certifications. The example of internal audit certifications..
. CFAB
a. COSO
b. CA
c. CIA
The organization that developed such a CBOK for the internal audit profession is..
. ICAEW
a. ICCO
b. PTMI
c. IIARF
The mandatory rules and reporting standards for many enterprises, large and small, in the
United States and worldwide which is published after the frauds and business failures in
the United States is..
. IFRS
a. COBIT
b. SOx
c. CBOK
1. The following are true about CBOK is …
a. Maximum level of ability for effective performance in an internal audit
b. Minimum level of ability for effective performance in an internal audit
c. Standart level of ability for effective performance in an internal audit
d. Maximum level of ability for efficiency performance in an internal audit
e. Minimum level of ability for efficiency performance in an internal audit

2. The stated objective of this IIA consultant–led survey was to capture and describe the
state of the internal auditing professional practices throughout the world, including those
below, except :
a. The knowledge and skills that internal auditors possess
b. The skill and organizational levels used for the practice of internal auditing work
c. The evaluation of the environtment
d. The actual duties performed by internal auditors

3. The stated objective of this IIA consultant–led survey was to capture and describe the
state of the internal auditing professional practices throughout the world, including:
a. The knowledge and skills that internal auditors possess
b. The skill and organizational levels used for the practice of internal auditing work
c. The actual duties performed by internal auditors
d. All of these

4. Minimum level of ability needed for effective performance in a profession in an

internal audit is called?
a. experience
b. common body of knowledge
c. qualification
d. knowledge
e. competence

5. For CBOK internal audit professionals, can it be used for anything ...? - except ......
a. Compare their organizations with general practices found in studies
b.CAE can use this comparison to guide the organization in the future
c. Practitioners can use the data collected to guide their careers and professional development
d. Can be used to assess company financial statements

6. The Project Management Institute (PMI) has published a set of knowledge

requirements for project managers ....
A. CBOK
B. PMBOK
C. EBK
D. ICCB CBOK

7. The following are things related to internal audits, except ...

A. Independent
B. Objective assurance
C. Add value
D. Dependent
1. When the COSO internal control framework was revised and explain about that?
a. in 2014 supported by a set of 17 internal control principles, a key internal audit
knowledge requirement.
b. in 2014 supported by a set of 8 internal control principles, a key internal audit
knowledge requirement
c. in 2017 supported by a set of 17 internal control principles, a key internal audit
knowledge requirement.
d. in 2017 supported by a set of 8 internal control principles, a key internal audit
knowledge requirement

2. What is a CBOK?
a. The minimum level of proficiency needed for effective performance within that
profession.
b. The science of learning about Auditing Management
c. Knowledge to know the attitude of an auditor
d. Knowledge of studying financial statements at companies

3. What are The Competencies of Internal Audit?

a. Knowledge,
b. Skill
c. Experience.
d. a, b, c correct

4. Most the independent auditors work in formulating an opinion on financial statement

concist of
a. Studying and evaluating internal control
b. Obtaining and examining evidential meter
c. Examining cash transaction
d. Comparing recorded accountability with asset

5. The IIA’s defi nition of internal auditing emphasizes the eff ectiveness of which of the
following?
a. Value, cost, and benefi t propositions
b. Inherent risk, residual risk, and total risk.
c. Risk management, control, and governance processes.
d. Purpose, nature, and scope of work.

6. what illustrates the state of internal audit professional practices throughout the world,
except
a. The knowledge and skills that internal auditors possess
b. The actual duties performed by internal auditors
c. Planning and Performing Internal Audits
 d. The structure of internal audit organizations

7. a. Knowledge and the skills of internal auditors

b. Skill level and organization used for practice internal audit work
c. Task Actual done by internal auditors
d. Price stock company
e. Circumstances share market company

From a few selection the answer above, which one is included survey objectives led by IIA?

A. a, b, d
B. a,b,c
C. a, c, e
D. a, b, e

1. Apa yang harus dilakukan oleh auditor internal terkait dengan prosedur audit kualitas
ASQ?
a. Mempelajari metodologi proses efisiensi kualitas yang terdiri dari teknik lean
dan Six Sigma
b. Memahami komponen pengendalian internal
c. Memahami internal perusahaan
d. Memahami semua materi

2. Tujuan lain dari survei yang dipimpin oleh konsultan IIA ini adalah untuk menangkap
dan menggambarkan keadaan praktik audit internal di seluruh dunia, kecuali:
a. Jenis-jenis industri yang melakukan audit internal
b. Misi organisasi audit internal
c. Tingkat keterampilan dan organisasi yang digunakan untuk praktik pekerjaan audit
internal
d. Tugas aktual dilakukan oleh auditor internal

3. Organisasi apa yang mengembangkan CBOK untuk profesi internal audit?

a. IFRS
b. CIA
c. IIARF
d. COBIT

4. CBOK adalah…
a. suatu proses yang dijalankan oleh dewan direksi, manajemen, dan staff, untuk
membuat reasonable assurance
b. prosedur yang membantu memastikan bahwa perintah manajemen telah
dilaksanakan.
c. tingkat minimum kemampuan yang dibutuhkan untuk kinerja yang efektif
dalam profesi tersebut.
d. proses yang dipengaruhi oleh direksi, manajemen, dan personil lain untuk identifikasi
kejadian potensial yang mempengaruhi entitas, mengelola risiko, memberikan keyakinan

5. Manakah dibawah ini yang bukan merupakan pernyataan evaluasi dari 3 IIARF
CBOK?
 a. Aktivitas internal audit memberikan pendekatan sistematis untuk mengevaluasi
keefektifan proses
b. Aktivitas internal audit memberikan nilai tambah bagi proses pengambilan keputusan
c. Aktivitas internal audit dilakukan sekali dalam satu periode
d. Sesuai dengan IIA’s International Standard for The Professional Practice of Internal
Auditing merupakan faktor kunci aktivitas internal kontrol

6. Berikut ini merupakan persyaratan dari CBOK, kecuali:

a. Importance of Internal Control
b. Planning and Performing Internal Audit
c. Searching another human resources
d. Organizing and Managing Internal Audit Activities

Ada 7 persyaratan CBOK,mana dibawah ini yang merupakan persyaratan CBOK

a. Planning and Performing Internal Audits

b. Organizing and Managing Internal Audit Activities

c. Internal Audit and Enterprise Governance

d. Benar semua
Berikut mana yang tidak sesuai dengan hubungan CBOK dengan bidang pengetahuan
internal?
a. standar audit internal dan praktik terbaik yang diterima secara umum
b. Pengetahuan dan praktik manajemen umum
c. aplikasi adalah pengetahuan dan praktik
Perencanaan dan performa internal audit
Cakupan CBOK, kecuali
a. Pentingnya pengendalian internal
b. Perencanaan dan kinerja audit internal
c. Mengkoordinasikan dan mengelola aktivitas audit internal
d. Audit internal dan tata kelola internal audit
e. Sertifikasi auditor internal
Mengapa independensi sangat penting bagi Audit Internal?
a. Untuk mengungkapkanpandangan serta pemikiran sesuai dengan fakta dan
objektif
b. Agar tidak ada kesenjangan pendapat yg diberikan antara karyawan didalam
perusahaan
c. agar dapat memberikan saran kepada manajemen secara subjektif
d. Untuk mengukur keprofesionalitas suatu audit internal dalam memberikan pendapat

Apa yang tidak termasuk diungkapkan proyek studi CBOK?

a. kepatuhan terhadap dan kecukupan IPPF
b. status aktivitas audit internal dalam organisasi
c. kegiatan dan jenis audit yang sedang dilakukan
d. pentingnya pengendalian internal

What is one of CBOK requirements ?

a. The COSO Internal Frameworks
b. Authority and Responsibility risk
c. Remediate risk through control
d. Organizing and managing internal audit activities
Answer : D
Proyek studi CBOK dapat mengungkapkan sebagai berikut, kecuali:
a. Peraturan yang diterapkan oleh otoritas lokal tidak sesuai dengan wilayahnya
b. Kepatuhan terhadap dan kecukupan IPPF
c. Status aktivitas audit internal dalam organisasi
d. Kegiatan dan jenis audit yang sedang dilakukan
Jawaban: A
1. A CBOK for any professions defines:
a. Standard level of proficiency needed for effective performance within that profession
b. Maximum level of proficiency needed for effective performance within that
profession
c. Standard level of proficiency needed for efficient performance within that profession
d. Minimum level of proficiency needed for efficient performance within that profession
e. Minimum level of proficiency needed for effective performance within that
profession

2. An Internal Auditor need to know about this, except...

a. General understanding as an internal audit CBOK
b. Understanding internal control
c. Organizational behavior
d. Industry-spesific knowledge
e. Understanding COSO framework

3. Which is not the condition of the practice of internal audit professionals?

a. Knowledge and skills possessed by internal auditors
b. Actual tasks performed by internal auditors
c. The auditor's work environment is adequate
d. Level of internal audit skills

4. Internal audit practices that can be discussed and described, except:

a. The knowledge and skills that internal auditors processes
b. The types of industries that practices internal audit
c. The structure of internal audit organizations
d. The length of an internal auditor works in a organizations
5. According to the IIA’s Organizational Independence Standard, which of the following
is not a part of functional reporting to the board?
a. Audit charter.
b. Audit risk assessment.
c. Audit budgets.
d. Audit plan.

6. Below this is the requirement according to CBOK for the internal auditor profession,
except
a. Independent and objective
b. Understand about IT process
c. Compile audit report effectively
d. Prepare and run internal audits effectively
e. Understand the importance of internal control
1. For professional internal auditors, what is CBOK used for? except
a. compare their organization with the general practices found in the study
b. can be used to assess company financial statements
c. practitioners can use collected data to guide their careers and professional
development
d. CAE can use this comparison to guide its organization in the future

2. Which one of the following that is not internal auditing professional practice ?
a. The knowledge and skills that internal auditors possess
b. The regulatory environment of various countries
c. The types of industries that practice external audit
d. The actual duties performed by internal auditor

3. The CBOK study project can reveal the following, except...

a. The skills and knowledge possessed by internal auditors
b. Status of internal audit activities in the organization.
c. Activities and types of audits being carried out.
d. Whether or not there are rules

4. What is CBOK?
a. Knowledge of a professional's minimum limit is needed for his profession to be
more disciplined and effective
b. The science of Auditing Management
c. Knowledge to know the attitude of an auditor
d. Knowledge studies reports, finances for companies

5. The following include objective of IIA consultant except

a. The knowledge and the skills that internal auditors possess
b. The actual duties performed by internal auditors
c. The types of industries that practice internal audit
d. The policies of various countries

6. CBOK requirements include

a. Planning and performing Internal audits
b. Organizing and managing internal audit activities
c. Impact of information technology on internal auditing
d. All of the above are correct

7. below is a 3 pillars of effective internal audit service, except ?

a. Independence and Objectivity.
b. Proficiency.
c. Due Professional Care
d. Privacy
1. Which of these requirement is not in CBOK?
a. Importance of internal controls
b. organizing and managing IA activities
c. Planning and evaluating
d. Impact of IT on IA
 which of these is not the state of the internal auditing professional practices?
. The knowledge and skills that internal auditors possess
a. The actual duties performed by internal auditors
b. The regulatory environment of various countries
c. The ability to plan by Internal auditors
What is the Requirements of the CBOK
A. Organizing and Managing Internal Audit
B. Impact of Information Technology on Internal Auditing
C. Internal Audir and Enterprise Governance
D. All the above options are right
4. Who is the foundation that made the contract with consulting group in 2007 to
develop such a CBOK for the internal audit profession?
A. IIARF
B. ACCA
C. CICA
D. IA-CM
1. A CBOK for any professions defines:
a. Standard level of proficiency needed for effective performance within that profession
b. Maximum level of proficiency needed for effective performance within that
profession
c. Standard level of proficiency needed for efficient performance within that profession
d. Minimum level of proficiency needed for efficient performance within that profession
e. Minimum level of proficiency needed for effective performance within that
profession

2. An Internal Auditor need to know about this, except...

a. General understanding as an internal audit CBOK
b. Understanding internal control
c. Organizational behavior
d. Industry-spesific knowledge
e. Understanding COSO framework

3. Which is not the condition of the practice of internal audit professionals?

a. Knowledge and skills possessed by internal auditors
b. Actual tasks performed by internal auditors
c. The auditor's work environment is adequate
d. Level of internal audit skills

4. Internal audit practices that can be discussed and described, except:

a. The knowledge and skills that internal auditors processes
b. The types of industries that practices internal audit
c. The structure of internal audit organizations
d. The length of an internal auditor works in a organizations
5. According to the IIA’s Organizational Independence Standard, which of the following
is not a part of functional reporting to the board?
a. Audit charter.
b. Audit risk assessment.
c. Audit budgets.
d. Audit plan.

6. Below this is the requirement according to CBOK for the internal auditor profession,
except
a. Independent and objective
b. Understand about IT process
c. Compile audit report effectively
d. Prepare and run internal audits effectively
e. Understand the importance of internal control

Chapter 11
1. Continuous assurance auditing is the process of installing control‐related monitors in IT
systems that will send audit _________ or ________ internal auditors if the IT system’s
processing signals a deviation with one or another audit limit or parameter.
a. Signals ; messages
b. Evidence ; planning
c. Signals ; evidence
d. Messages ; planning
e. All of them is false
2. These following steps are true that Internal audit might perform this CAATT‐oriented
approach, except ….
a. Determine CAATT objectives.
b. Understand the supporting IT systems.
c. Develop CAATT programs.
d. Test and process the CAATT.
e. Develop continuous audit routines to assess controls and identify deficiencies.
3. The following steps should be considered in the planning and implementation of
internal CAA processes
a. Define CAA output requirements
b. Select CAA analysis tools
c. Develop audit objectives for the CAA
d. Prepare and test the CAA application
e. All of the above
4. The following steps should be considered in the planning and implementing of
internal CAA processes are below, except:
a. assess separated data
b. define CAA output
c. select CAA analysis tools
d. develop audit objectives for the CAA
e. prepare and test the CAA application
5. If you give a reasonable opinion unconditionally, the financial report reader assumes?
a. accountants do not find irregularities
b. the company is good at financial matters
c. financial statements are correct
d. internal control structure is good
e. assess internal control systems
6. ...... is an internal audit process that produces audit results simultaneously with, or
shortly after, the occurrence of actual events.
a. CIA
b. ISA
c. SOA
d. CAA
e. AICPA
7. Internal audit might perform this CAAT‐oriented approach through the following
steps, except ...
a. Determine CAATT objectives
b. Understand the supporting IT systems
c. Develop CAATT programs
d. Assess the CAATT process
e. CAATT test and process

Chapter 12
1. The following below is true about the CSA process...
a. Goals & objectives
b. Perform risk assessment
c. Implement control activities
d. Monitor performace
e. All of these
2. Which of the following options is not one of the GAIN Annual Benchmarking Survey
Table of Contents section 1 ?
a. Demographic Information: Financial
b. Revenues and Assets per Auditor
c. Respondents by Expense Class
d. Demographic Information: Employees
e. Respondents by Industry
3. The IIA’s GAIN is a knowledge exchange forum to:
a. Share, compare, and validate internal audit practices
b. Learn from the challenges and solutions of internal audit peers
c. Gain leading internal audit practices from top organizations
d. Enhance internal audit operational effectiveness and efficiency
e. All of the above
4. Process designed to help departements within an enterprise to assess and then evaluate
their internal controls is called:
a. COSO
b. CSA
c. CAA
d. CAAT
e. ERP
5. In the internal audit, there are various positions for various levels and the type of
internal audit itself within a company, except ...
a. CAE
b. Responsibility for Internal Audit Management
c. Responsibility of Internal Audit Staff
d. Employee specialist
e. Audit Specialist information system
6. GAIN gathers this type of contributed data from a range of worldwide internal audit
functions.
 Summary Information
1. Revenues and Assets per Auditor
2. Expenses and Employees per Auditor
a. SECTION 1
b. SECTION 2
c. SECTION 3
d. SECTION 4
e. SECTION 5
7. Based on the extensive set of CSA materials published by the IIA,1 a facilitated CSA
session can follow any of four meeting formats, except ...
a. Objective‐based CSA‐facilitated sessions
b. Risk‐based CSA‐facilitated sessions
c. Control‐based CSA‐facilitated sessions
d. Process‐based CSA‐facilitated sessions
e. Test-based CSA-facilitated sessions

Chapter 11 – Continuous Auditing and Computer-Assisted Audit Techniques

1. The process of installing control-related monitors in IT systems that will send audit-
related signals or messages to auditors if the IT system’s processing signals a
deviation with one or another audit limit or parameter called..
a. CBOK
b. CAA
c. XBRL
d. ACL
2. This are the basic characteristic of Continuous Assurance Auditing except:
a. Repetitive software audit monitors are built into IT applications
b. CAA records areas of potential interest for internal audit’s attention
c. CAA is often installed in the form of dashboard screens to monitor ongoing
status
d. Internal audit is generally responsible for the CAA software, often installed
independently and without the knowledge of some users, and may face problems if
application users make certain IT changes
3. CAATT’s can enhance internal audit processes in some of the following areas,
except:
a. Increase audit coverage
b. Focus on risk areas
c. Improve audit certainty
d. Increase cost-effectiveness
4. The examples of specified areas in examining records based on criteria specified by
internal audit..
a. Account receivable balances for amounts over the credit limit
b. Fixed assets additions for vouching
c. Payroll details with personnel files
d. Interest calculations
5. An open-standard marking language developed by a consortium of over 200
companies and agencies, and strongly supported by AICPA in the United States is called…
a. XML
b. HTML
c. COBOL
d. XBRL
6. The following is a four-step approach to develop a CAATT:
a. Determine the objectives; design the computer-assisted application; program or
code and then test the application; process and complete the CAATT
b. Design the computer-assisted application; determine the objectives; program or code
and then test the application; process and complete the CAATT
c. Program or code; determine the objectives; design the computer-assisted application;
process and complete the CAATT
d. Determine the objectives; program or code; design the computer-assisted application;
process and complete the CAATT

Chapter 12 – Control Self-Assessments and Internal Audit Benchmarking

1. The following is false statement about the CSA model..
a. CSA is a process designed to help top management to assess and then evaluate
their internal controls
b. CSA is a control assessment process that for some has been viewed as more
approachable than the COSO internal control framework
c. CSA is a continuous improvement process similar to method described and used by
quality assurance
d. CSA is an approach where individual departments in an enterprise can formally meet,
in a facilitated group format.
2. The following is potential benefits from CSA process, except:
a. Increasing the scope of internal control reporting during a given period
b. Targeting internal control-related work by placing a greater focus on high-risk
c. Increasing the effectiveness of internal audit-recommended corrective actions by
transferring internal control ownership and responsibility to operating employees
d. Increasing the cost of internal control in the enterprise
3. The CSA session that focus on CSA teams listing risks to achieve internal control
objectives is……CSA-facilitated sessions
a. Objective-based
b. Risk-based
c. Control-based
d. Process-based
4. The CSA session that focus on selected activities that are elements of a chain of
processes is……CSA-facilitated sessions
a. Objective-based
b. Risk-based
c. Control-based
d. Process-based
5. A best practice where an enterprise evaluates various aspects of its own processes in
relation to associated practices, usually within their other peer enterprises is called..
a. Self-assessments
b. Benchmarking
c. CSA analysis
d. GAIN
6. The step when we will be asking other enterprises to give us some potentially
confidential company information in benchmarking study is..
a. Define the objectives of the benchmarking study
b. Establish a set of potential partners who may be willing to participate
c. Develop specific goals and objectives for the benchmark study
d. Clear up legal and confidentiality issues

CHAPTER 8

1. What are the basic steps and processes necessary in internal audit?
a. Plan, Perform, Complete Individual
b. Plan, Perform, Evaluate Performance
c. Plan, Review, Perform
d. Plan, Review, Conduct

2. Survey Awal yang dilakukan selama Audit Internal :

A. Permintaan Formal komite audit
B. Ukuran Sampel
C. Review Kertas Kerja sebelumnya
D. Pengendalian Internal

3. These Are Internal Audit Foundation Building Blocks Include, Except?

A. An Effective plan or organization and a charter for launching internal audit activities
B. Short-term annual audit plans
C. A long-range annual audit plan
D. Standard and Effective approaches for performing all internal audits
4. Who’s the receiver of Audit Planning Memo Sample?
A. Audit Supervisor
B. Internal Auditor
C. Finance
D. Director
5. Who’s the sender of Audit Planning Memo Sample?
A. Audit Supervisor
B. Internal Auditor
C. Finance
D. Director
6. Which from the choices below are not Internal Audit Evidence Classification?
A. Audit Procedures
B. Origin of the Evidence
C. Relationship with Auditor
D. Source of Audit Evidence
7. There are 6 elements of the typical preliminary audit findings, which aren’t one of
them?
A. Identification of the findings
B. The conditions of the completed audit
C. References to the Fieldwork
D. Recommended disposition of the matter

Chapter 8 – Performing Effective Internal Audit

1. The justifications for initiating and launching an internal audit are, except :
a. Corporate reorganizations, including legal or physical threat events
b. Audit committee formal requests
c. A special audit performed at the request of local or unit management.
d. Need for a follow‐up audit based on the results of a prior audit
e. Standard and effective approaches for performing all internal audits
2. The following are items that should be reviewed, if available, during an internal audit
preliminary survey, except
a. Review of prior workpapers
b. Engagement letter copies.
c. Knowing the amount of time from the prior audit.
d. Review of prior audit reports.
e. Organization of the entity.
3. Procedure describing the steps and tests to be performed by the auditor when actually
doing fieldwork is a/an
a. audit program
b. audit evidence
c. audit fieldwork
d. Technical audit
4. The purpose of auditors to conduct field surveys is
a. Confirm the assumptions obtained from the initial audit plan
b. To detect the material misstatement
c. Find out what happened
d. Give the opinion public
5. Audit program as a guide or guideline to carry out audit procedures used for
a. Seeing the effectiveness of internal audits
b. Have the steps in the audit program been carried out entirely
c. Think of the risks that occur in every operational activity of the company
d. All answers are correct
6. The following information elements must be collected by auditors and other team
members during the field survey
a. Organizational structure
b. Manual procedure
c. Discuss with important people
d. All answers are correct

CHAPTER 8

1. The concept of internal auditing was created by:

a. Identifying internal audit

b. Holding a discussion with executive boards
c. Selecting area for internal audit review
d. Gather additional supporting information as needed
e. Allocate internal audit resources

2. Before an internal audit function can launch any planned audits, it needs to have some
building blocks in place to establish an effective internal audit resource or function. These
internal audit foundation building blocks include...
 a. A short‐range annual audit plan
b. Technical approaches for performing all internal audits
c. Audit planning
d. An effective plan or organization and a charter for launching
internal audit activities
e. Procedure analitics

3. If a branch-level audit is planned in a multibranch-unit, recent audit reports covering

other branches may point to potential problem areas in the branch planned for review. The
statement is an example of…
a. Review of prior workpapers
b. Review of prior audit reports
c. Other related audit material
d. Significant recommended corrective action

4. The engagement latter should notify auditee management of the following, exept:

a. Adressee
b. Objective and scope of the planned audit
c. Sufficient evidance
d. Advances preparation needs
e. Engagement letter copies

5. This following is the survey area that internal auditors can implement in conducting
the preliminary survey when starting the audit, except ...

a. Discussion with key personel

b. Making inquiry for management
c. Confirm organization charts
d. Personal observation
e. Management reports

6. Internal audit has responsibility for the audit committee and senior management for?
a. Record the status of the organization's internal control structure
b. Report status of the organization's internal control structure
c. Estimate the status of the organization's internal control structure
d. Calculate the status of the organization's internal control structure

CHAPTER 8

1. Engagement letter should notify auditee management of the following, except...

a. Addressee
b. Greetings
c. Objectives of the planned audit
d. Advance preparation needs
2. If a key component of the planned audit of lost, what the audit management strategy to
address the problem?
a. Revised audit procedures to perform additional tests in other areas.
b. The complete audit without losing data files.
c. Complete the other audit section and reset my next visit to do the test.
d. Restart from the beginning of audit procedures

3. Element of Potential Audit Findings are, except…

a. identification of findings
b. reference condition
c. result of discussion
d. general meeting

4. Below which does not include the internal audit process is...
a. Collect initial evidence
b. Conduct audits
c. Report initial findings to management
d. Conducting interviews with unrelated parties

5. The following information should be assembled by the in-charged auditor and other
members of the team during a typical field survey, except:
a. organization
b. manuals and directives
c. reports
d. confirmation

6. Based on the scope, the inspection is categorized as follows ….

a. audit organizational planning and audit assignment planning
b. short term planning and long term planning
c. short term, medium term and long term planning
d. strategic planning and operational planning

7. The internal auditors' responsibility regarding fraud includes all of the following except
a. Determining whether the control environment sets the appropriate tone at top.
b. Ensuring that fraud will not occur.
c. Being aware of activities in which fraud is likely to occur.
d. Evaluating the effectiveness of control activities.

CHAPTER 9

1. Senior management has requested that the internal audit function perform an operational
review of the telephone marketing operations of a major division and recommend
procedures and policies for improving management control over the operation. The
internal audit function should:
a. Accept the audit engagement because independence would not be impaired
b. Accept the engagement, but indicate to management that recommending controls
would impair audit independence so that management knows that future audits of the area
would be impaired.
c. Not accept the engagement because internal audit functions are presumed to have
expertise on accounting controls, not marketing controls.
 d. Not accept the engagement because recommending controls would impair future
objectivity of the department regarding this client.

2. What is the content of the IIA standard ?

a. Analytical Standards, Performance Standards, and Implementation Standards.
b. Attribute Standards, Performance Standards, and Implementation Standards.
c. Attribute Standards, Appearance Standards, and Implementation Standards.
d. Attribute Standards, Performance Standards, and Complement Standards.

3. One of the internal auditor's rules of conduct is integrity.

Which one of the following statement that reflect integrity ?
a. Shall perform their work with honesty, diligence and responsibility
b. Shall be prudent in the use and protection of information acquired in the course of
their duties
c. Shall engage only in those servics for which they have the necessary knowledge,
skills, and experience
d. Shall not accept anything that may impair or be pressumed to impair the professional
judgement

4. Internal auditors shall disclose all material facts known to them that is principle of:
a. Integrity
b. Confidentiality
c. Objectivity
d. Competency

5. Individual objectivity conducts that auditor

a. Must have an impartial, unbiased attitude and avoid conflict of interest
b. Must be independent and objective in performing their work
c. Must have general knowledge
d. Must apply the care and skill expected of a reasonably prudent and competent internal
auditor.

6. Below this which is not an internal auditing definition required by the Institute of Internal
Auditors (IIA) is ...
a. Appraisal
b. Independent
c. Unestablished
d. Examine and evaluate

.7. Per IIA Standards, internal audit functions must establish:

a. Internal quality assurance and improvement program assessments.

b. External quality assurance and improvement program assessments.
c. Both internal and external quality assurance and improvement program
assessments.
d. neither internal nor external quality assurance and improvement program assessments.

Chapter 8
Some examples of internal audit objective statements are, except :
 a. To assess the adequacy of purchasing system internal accounting controls
b. To make a change in a company
c. To update documented process and test internal controls
d. To review the internal control in place over maintenance for the IT configuration
management database and supporting procedures
Answer : B

Chapter 9
The International Standards for the Professional Practice of Internal Auditing are designed to:
a. Delinieate basic principles for the practice of internal auditing
b. Provide a framework for performing and promoting a broad range of value-added
internal audit activities
c. Establish the basis for the measurement of internal audit performance
d. All above are correct
Answer : D

Chapter 9
Auditor internal menerapkan pengetahuan, keterampilan, dan pengalaman yang diperlukan
dalam kinerja layanan audit internal. Hal tersebut merupakan penerapan dari prinsip…
a. Integrity
b. Objectivity
c. Confidentiality
d. Competency

Chapter 8
1. The following are one of items that must be reviewed, if available, during the
introduction of the internal audit survey. “The prior audit objectives and scope, audit
workpapers, and audit programs should be reviewed to gain familiarity with
approaches used and the results of those audits”, survey item that defines the
sentence….
a. Review of prior audit reports.
b. Knowing the amount of time from the prior audit.
c. Significant recommended corrective actions.
d. Review of prior workpapers.
e. Organization of the entity.
CHAPTER 8
I.Komunikasi
II.Laporan
III.Evaluasi
IV.Organisasi
V.Pemrograman
Berdasarkan data di atas, yang termasuk unsur-unsur informasi harus dirakit oleh auditor dan
anggota tim lainnya selama survey lapangan yaitu
a. I dan III
b. II dan IV
c. I dan V
d. III dan V
 CHAPTER 9
Auditor internal menghormati nilai dan kepemilikan informasi yang mereka terima dan tidak
mengungkapkan informasi tanpa wewenang yang sesuai kecuali ada kewajiban hukum atau
profesional untuk melakukannya. Hal tersebut merupakan prinsip dari...
a. Confidentiality
b. Integrity
c. Objectivity
d. Comepetency

Chapter 8 – Performing Effective Internal Audit

1. If the results of tests of controls support the design and operations of controls as
expected, the auditor uses ____ control risk as the preliminary assessment.
a lower
b.the same
c.a higher
d.either a lower or higher

2. Internal controls normally include procedures designed to provide reasonable

assurance that:
a.employees act with integrity when performing their assigned tasks.
b.transactions are executed in accordance with management’s authorization.
c.decision processes leading to management’s authorization of transactions are sound.
d.collusive activities would be detected by segregation of employee duties.

3. Which of the following is correct?

a.A significant deficiency is always a material weakness.
b.A control deficiency is always a material weakness.
c.A material weakness is less significant that a control deficiency.
d.A material weakness is always a significant deficiency.

4. Which of the following is not a likely procedure to support the operating effectiveness
of internal controls?
a.Inquiry of client personnel.
b.Observation of control-related activities.
 c.Reperformance of client procedures.
d.Completing an internal control questionnaire.

5. Narratives, flowcharts, and internal control questionnaires are three common methods
of:
a.testing the internal controls.
b.documenting the auditor’s understanding of internal controls.
c.designing the audit manual and procedures.
d.documenting the auditor’s understanding of a client’s organizational structure.

_____ deal wit_____

6 deal with ongoing or periodic assessment of the quality of internal control by
nagement. .

a.Quality monitoring activities

b.Monitoring activities
c.Oversight activities
d.Management activities

7Which of the following is not one of the levels of an absence of internal controls?
.
a.Major deficiency.
b.Material weakness.
c.Significant deficiency.
d.Control deficiency.
Chapter 8
1. The communication should be addressed to the ______ directly responsible for the
unit being audited.
a. Manajer
b. Auditor
c. Auditee
d. Committee
e. Internal Auditor
2. The purpose of Engagement letter copies is ....
a. to appropriate persons in the enterprise with a need to know
b. give the auditee some understanding of the timing of the audit
c. needed in advance of the field visit or at the audit site should be outlined
d. This will help auditee management to identify this key person if a team of auditors
arrives on site
e. should be addressed to the manager directly responsible for the unit being audited
3. Which of the following are items that should be reviewed during an internal audit
preliminary survey?
a. Review of prior workpapers
b. Knowing the amount of time from the prior audit
c. Review of prior audit reports
d. Organization of the entity
e. All of these
4. The following which are not included in the cosm erm risk response elements are?
a. Against
b. Avoidance
c. Acceptance
d. Sharing
e. Reduction
5. which of the following are effective audit planning procedures that help prevent
misunderstandings and inefficient use of audit personnel?
a. Arrange to make copies, to be included in the audit file, from the client's supporting
documents examined by the auditor
b. Arrange to provide the client with a copy of the audit program that will be used during
the audit
c. Arrange a preliminary conference with the client to discuss the purpose of the
audit, the cost of time, and other information
d. Arrange for the auditor to prepare and post the adjustment or reclassification entries
needed before the final closing
e. Ensure related rights and obligations
6. The auditee should be clearly advised of the purpose of the planned internal audit and
the areas it will cover.
a. Addressee
b. Objectives and scope of the planned audit
c. Expected start date and planned duration of the audit
d. Advance preparation needs
7. Engagement letter should notify auditee management of the following, except ...
a. Addressee
b. Objectives and scope of the planned audit
c. Expected start date and planned duration of the audit
d. Auditor's personal data
e. Advance preparation needs

Chapter 8

1. Manakah yang merupakan tahapan langkah awal dalam menentukan aktivitas

persiapan audit internal
a. Menentukan tujuan audit
b. Membuat jadwal audit dan menentukan perkiraan waktu
c. Melaksanakan survey pendahuluan audit internal
d. Semua benar
2. Dibawah ini pertimbangan apa saja yang harus dilakukan dalam memulai dan
meluncurkan audit internal, kecuali?
a. Perlunya audit tindak lanjut berdasarkan hasil audit sebelumnya.
b. Audit khusus yang dilakukan atas permintaan manajemen lokal atau unit.
c. Reorganisasi perusahaan, termasuk ancaman hukum atau fisik.
d. Tergantung pada sifat audit

3. Berikut ini adalah item yang harus ditinjau selama survei an internal audit preliminary
survey, kecuali..
a. Review kertas kerja sebelumnya
b. Mengetahui jumlah waktu dari audit sebelumnya
c. Bertanya kepada karyawan yang berkaitan
d. Review laporan audit sebelumnya

4. Berikut merupakan hal yang dibutuhkan untuk membuat engagement letter, kecuali
a. Alokasi sumber daya audit internal
b. Alamat
c. Tujuan dan lingkup audit yang direncanakan
d. Tanggal mulai dan jangka waktu audit yang direncanakan

5. Elemen-elemen informasi berikut harus dikumpulkan oleh auditor yang bertanggung

jawab dan anggota tim lainnya selama typical field survey kecuali …
a. Organization
b. Manual and directives
c. Reports
d. Discussion with supplier

6. Berikut merupakan unsur dari temuan audit pendahuluan, kecuali ..

a. Menentukan tujuan audit
b. Identifikasi temuan
c. Kondisi audit yang diselesaikan
d. Rekomendasi awal auditor

CHAPTER 3

1. Which one is not the 4 basic risk response strategies approach?

a. Avoidance
b. Reduction
c. Sharing
d. Performance
What is a framework outlining professional practices for establishing preferred business
systems and process that promote efficient and effective internal controls?
. COSO
a. IIA
b. AICPA
c. CBOK
What is the COSO internal control framework objective
A. Completeness
B. Compliance
C. Occurence
D. Reasonable Assurance
4. What are the five key components or levels of internal control at the in front of facing
side COSO cube diagram?
A. Control Environment, risk assessment, internal control activities, operation controls,
monitoring activities
B. Control Environment, risk assessment, internal control activities, reporting control,
monitoring activities
C. Control Environment, risk assessment, internal control activities, information
and communication, monitoring activities
D. Control Environment, risk assessment, internal control activities, information and
communication, compliance control
5. Which one below includes the five basic principles that support enterprise COSO
internal controls?
A. An organization should demonstrate a commitment to integrity and ethical values.
B. The board of directors should demonstrate independence from management and
exercise oversight of the development and performance of internal controls.
C. Management should establish, with board oversight, structures, reporting lines, and
appropriate authorities and responsibilities in the pursuit of objectives.
D. All of them is correct
6. What is 3 process of evaluation for internal control coso must be, Except ?
A. Develop an understanding of system design
B. Main test control
C. Develop conclusions based on test results.
D. Monitoring

7. How to determine the information quality of Internal Control COSO?

A. The contents of the reported information are appropriate
B. The contents of the reported information are inappropriate
C. The information is unavailable when needed
D. The information is non-accessible to the appropriate parties

1. In COSO model of internal control as a pyramid, the component served as pyramid’s

foundation is:
a. Risk assessment
b. Internal control environment
c. Control activities
d. Operations internal controls
e. Communication & information

2. The new COSO internal control framework and its supporting guidance materials
contain changes in the following areas...
a. Expanded expectations for governance oversight.
b. Increased globalization of markets and operations.
c. Changes and greater complexities in enterprise business operations.
d. Increased demands and complexities in laws, rules, regulations, and standards.
e. All choices are correct
3. Which component or main level of internal control?
a. Control environment
b. Operations control
c. Reporting control
d. Business entity-level control

4. COSO describe risk assessment with 3 stages, except:

a. Estimate significant risks
b. Check the frequency of occurrence of risk
c. Controlling risk
d. Consider how to manage risk assessing the best steps to be taken

5. What does COSO stand for?

a. Committee on Secure Organizations
b. Council of Security Organizations
c. Council on Sponsoring Operation
d. Committee on Sponsoring Organizations

6. Below this is not the importance of management to carry out a risk assessment besides
the internal audit team ...
a. Identify risks that hinder company goals
b. Maintain product quality
c. Identify weaknesses so as to improve
d. Identify financial strength
e. Maintain company reputation
1. The following are 5 key components of internal control, except
a. Risk assessment
b. Internal control activities
c. Control environment
d. effectiveness and efficiency of operations

2. Verification is one of the types transaction control activities. What is the purpose ?
a. Controlling processes assess whether other transaction control activities.
b. To compares two or more items with each other or compares an item with policy
rules.
c. To compares two or more data elements and if differences are identified.
d. To developing data elements from outside the enterprise.

3. The control activities element of the COSO internal control framework uss the following
information-processing objective, except:
a. Completeness
b. Accuracy
c. Validaty
d. On Time

4. The transaction process that compares two or more data elements, and if differences are
identifie, actions are taken to bring the data into agreement is…
a. Physical controls
b. Verifications
c. Reconciliations
d. Controls overstanding data

5. Interest rate risk is an example of….

a. Process risk
b. External factor risk
c. Internal factor risk
d. Treasury risk

6. The following are not good internal control criteria according to COSO Standard..
a. Produce accurate and reliable data
b. In accordance with the law and company policy
c. Provides for economical and efficient use of resources
d. Operational efficiency

7. below is the three parts of assurance, except ?

a. Governance
b. Risk
c. Customer
d. Control
The front-facing side of COSO cube diagram defines five key components or levels of
internal control, except :
a. Control Environment
b. Manager’s responsibility
c. Internal Control Activities
d. Information and communication
Answer : B
Ada berbagai macam strategi yang sering efektif untuk mengurangi risiko di semua tingkatan
yang mengarah ke langkah biasa tetapi secara operasional penting dari pelatihan lintas
karyawan. Strategi ini disebut…
a. Avoidance
b. Reduction
c. Sharing
d. Acceptance
1. The COSO internal control framework guidance material highlights the following
types of transaction control activities. One of them highlights about transaction
control processes assess whether other transaction control activities, such as
verifications, approvals, controls over standing data, and physical control activities
are being performed completely, accurately, and according to enterprise policy and
procedures. What the type is?
a. Verification
b. Authorizations and approvals
c. Reconciliations
d. Physical controls
e. Supervisory controls
Berikut ini yang bukan merupakan komponen kunci yang terdapat pada diagram kubus
COSO adalah...
a. Informasi dan komunikasi
b. Kegiatan pengendalian eksternal
c. Penilaian risiko
d. Kegiatan pemantauan
Setelah melalui revisi tahun 2014,ada berapa prinsip kontrol internal dalam COSO?
a. 21
b. 3
c. 17
d. 10
Berikut adalah pengendalian internal mengidentifikasi untuk pendekatan strategi respons
risiko dasar, kecuali:
a. Avoidance
b. Reduction
c. Verification
d. Sharing
Sisi depan dari diagram kubus COSO ini mendefinisikan lima komponen atau level
utama kontrol internal, kecuali
a. Lingkungan kontrol
b. Penilaian risiko
c. Kegiatan pengendalian internal
d. Informasi dan komunikasi
e. Kegiatan evaluasi
Apa saja tahapan kemampuan perusahaan untuk meraih tujuannya memiliki risiko ?
a. estimasi risiko ,menilai kemungkinan terjadinya risiko, dan mempertimbangkan
risiko bagaimana harus dikelola
b. menilai risiko, mempertimbangkan bagaimana risiko dikelola, dan mengestimasi
berapa lama akan terjadi
c. mempertimbangkan segala risiko untuk dikelola, menilai risiko mana yg diprioritaskan
dahulu, dan keputusan apa yang akan diambil
d. estimasi risiko yang akan mumcul, mempertimbangkan keputusan yang dibuat, dan
memahami risiko yang ada
Berapa Prinsip dalam komponen komunikasi dan informasi?
a. 2
b. 3
c. 4
d. 5
1. Internal Control always have some parts. And which one is organization. So what the
one parts of tools in organization, except..
a. Policy
b. Human Resources Development
c. Accounting
d. Budgeting
e. Analyzing
2. Is a process effected by entity’s board of directors, management, and other personnel,
designed to provide reasonable assurance regarding the achievement of objectives is called…
a. Operations Control
b. Internal Control
c. Environment Control
d. Financial Control
e. External Control
3. While the basic concepts of internal controls have not much changed since that COSO
framework was first released many years ago, the overall environment, internal auditors
perform their reviews change a lot, some the following are, except…
a. The rise of using contracted service, new organizational structures and increased
international connections
b. Increased compliance and regulatory requirements beyond just annual financial
reporting
c. Decreased needs for understanding and assessing risk as a part of internal
control operation on all levels
d. The constant changes in IT technologies and the way use IT to build and manage
processes
e. Internal control implications associated with social media and wireless system
4. The new COSO internal control framework and its supporting guidance materials
contain changes in the following areas is…
a. Expanded expectations for governance oversight
b. Decrease globalization of markets and operations
c. Changes and lower complexities in enterprise business operations
d. Decreased demands and complexities in law, regulations and standards
e. Decreased need to prevent and detect corruption
5. The front facing side if COSO cube diagram defines five key components of internal
control are, except…
a. Control Environment
b. Risk Assessment
c. Internal Control Activities
d. Information and Command
e. Monitoring Activities
6. COSO internal control guidance materials identify four basic risk response strategies
approaches are, except…
a. Avoidance
b. Reduction
c. Communication
d. Sharing
e. Acceptance
1. Manakah yang termasuk risiko bisnis suatu perusahaan?
a. Risiko Keuangan
b. Risiko Manajemen
c. Risiko Fundamental
d. Risiko Spekulatif

2. Apa saja 3 kategori objektif pengendalian internal dalam mencapai tujuan perusahaan,
kecuali?
A. Efektivitas dan efisiensi operasi.
B. Keandalan pelaporan keuangan.
C. Kepatuhan terhadap hukum dan peraturan yang berlaku.
D. Monitoring Activities
 3. Terdapat empat pendekatan strategi respon basic risk, salah satunya yaitu avoidance.
Ini adalah strategi untuk menjauh dari risiko. Berikut yang tidak termasuk dalam avoidance
ialah
a. Menjual unit bisnis yang menimbulkan risiko
b. Membeli unit bisnis yang berisiko tinggi
c. Keluar dari area geografis yang menjadi perhatian
d. Menjatuhkan lini produk.

4. Berikut ini merupakan tujuan internal control, kecuali

a. Operation Control
b. Compliance Control
c. Human Resource Control
d. Reporting Control
5. Kerangka Pengendalian Internal COSO yang Direvisi menyatakan bahwaKerangka
kerja COSO mendefinisikan pengendalian internal dari dua dimensi, yakni :
. Komponen terpisah dari pengendalian internal.
a. Faktor organisasi
b. Efektivitas dan efisiensi operasi.
c. jawaban a dan b benar

6. Bagaimana karakteristik mengenai kontrol internal yang baik bagi unit bisnis?
a. Gaji karyawan rendah
b. Menghasilkan banyak pendapatan dari penjualan
c. Mempunyai banyak hutang
d. Menghasilkan data yang akurat serta dapat diandalkan
1. According to the IIA’s Organizational Independence Standard, which of the following
is not a part of functional reporting to the board?
a. Audit charter
b. Audit risk assessment
c. Audit budgets.
d. Audit plan.

2. Obtaining audit evidence about the design and implementation of relevant controls
may involve all of the following except:
a. Observing and reperforming the application of a specific control.
b. Performing analytical procedures.
c. Tracing transactions through the information system relevant to financial reporting
d. Inspecting documents and reports.

3. What are Five key Components or levels of Internal Control !

i.Control Environment
ii.Risk Assessment
iii.Internal Control Activities
iv.Information & Communication
v.Monitoring Activities
a. i , ii,iii,iv,v
b. ii,iii,iv,v
c. i,iii,iv
d. i,ii,iii,iv
4. which one is not included types of transaction control activities?
a. Verification
b. Reconciliation
c. Validity
d. Physical control

5. This is elements of COSO internal controls except

a. operations controls
b. reporting controls
c. compliance control
d. risk controls

6. ......... is one of the most important and fundamental concepts that business
professionals at all levels and both external and internal auditors must understand.
a. Financial statemenets
b. Management
c. internal control
d. external control

7. How characteristics of the business unit that has a good internal control?
a. Have many assets
b. Produce accurate data and could reliable
c. Have many income from sales
d. Salary high employee
1. COSO internal control guidance materials identify four basic risk response strategies
approaches:
a. Avoidance, Reduction, Acceptance, Validity.
b. Avoidance, Reduction, Sharing, Acceptance.
c. Avoidance, Reduction, Acceptance, Accurancy.
d. Acceptance, Sharing, Reduction, Accurancy.
2. The following risks which are not the types of enterprise business risks are …
a. Strategic risks
b. Operating risks
c. Management risks
d. Finance risks
e. Information risks

3.
Shown in B is....
a. Control activities
b. Internal control monitoring
c. Comunication and information
d. Risk assessment

4. The new COSO internal control framework and its supporting guidance materials
contain changes in the following areas, except…
a. Decreased globalization of markets and operations
b. Expanded expectations for governance oversight
c. Increased globalizations of markets and operations
d. Increased need to prevent and detect corruption
e. Increased demands and complexities in laws, rules, regulations, and standards
5. Which is not true of the following statements:
. The purpose and scope of the audit of the public sector depends on the mandate of the
audit institution concerned and the type of audit conducted
a. Audit objectives must be directed to only one item.
b. The audit objective can be a combination of goals for more than one type of audit
c. The extent of planning preparation procedures depends on the auditor's understandin
of prospective auditee and level of expertise
6. Internal auditors find the possibility of potential misstatements for the purchase of
goods with improper purposes, then the form of control activities required is namely….
. Check proof of receipt of goods
a. Each receipt of goods must have a letter of purchase request that has been authorized.
b. Each purchase order must be based on a letter of purchase request that has been
authorized.
c. Account guide and review of account code assignments.
d. Answers a and c are correct.
7. These are trua about Types of Transaction Control Activities, except :
. Verifications. This is a transaction type of control that compares two or more items
with each other or compares an item with policy rules, and performs a follow‐up action when
the items compared do not match or are considered inconsistent with policy.
a. Reconciliations. An authorization process affirms that a transaction is valid,
particularly one representing an actual economic event.
b. Physical controls. Equipment inventories, securities, cash, and other assets are
typically secured physically in locked or guarded storage area.
c. Controls over standing data. Standing data—a term first introduced some years ago by
one of the major public accounting firms—is the data elements developed from outside the
enterprise (often from a standards organization) that support the processing of transactions
within that enterprise.
d. Supervisory controls. These transaction control processes assess whether other
transaction control activities, such as verifications, approvals, controls over standing data,
and physical control activities are being performed completely, accurately, and according to
enterprise policy and procedures.
CHAPTER 9
1. What is the meaning of competency?
a. Internal auditors respect the value and ownership of information they receive and do
not disclose information without appropriate authority unless there is a legal or professional
obligation to do so.
b. The integrity of internal auditors establishes trust and thus provides the basis for
reliance on their judgment.
c. Internal auditors apply the knowledge, skills, and experience needed in the
performance of internal audit services.
d. Internal auditors exhibit the highest level of professional objectivity in gathering,
evaluating, and communicating information about the activity or process being examined.
2. The following principles that do not include the internal auditor’s code of ethics are…
a. Integrity
b. Objectivity
c. Confidentially
d. Accuracy
e. Competency
3. The international standards for the professional practice of internal auditing are
designed to. Except ;
A. Delineate basic principles of internal auditing
B. Provide a framework for performing and promoting a broad range of value-added
internal audit activities
C. Establish the basis for the measurement of internal audit performance
D. Foster improved organizational materials
4. Internal auditors must apply the care and skill expected of a reasonably prudent and
competent internal auditor. It’s related to the internal audit attribute standards that is …
a. Independence
b. Due professional care
c. Objectivity
d. Internal assessments
e. External assessments
5. Sample selection can be done randomly or non-randomly. One example non-random
sample selection is:
a. Simple Random Sampling.
b. Block Savings
c. Systematic Random Sampling.
d. Simple random sample.
6. In reporting audits with certain objectives there are additional standards for
Engagement / attestation assignments other than those stipulated in the SPKN include:
a. Reports must state reported assertions and state properties related attestation
agreement
b. Reports must state the practitioner's conclusions about whether assertions are
presented in accordance with predetermined standards or criteria stated to be used as a
measuring device
c. Reports must state all significant objections of practitioners about engagement and
presentation of assertions
d. Reporting about weaknesses in internal control, fraud, irregularities of
provisions, regulations and regulations and disobedience.
7. What is the meaning of Independence and Objectivity on Internal Audit Attribute
Standards?
a. The internal audit activity must be independent, and internal auditors must be
objective in performing their work.
b. internal audit should report to the audit committee, that reporting relationship must be
free from any interference in determining the scope of internal auditing, performing work,
and communicating results.
c. Internal auditors must have an impartial, unbiased attitude and avoid conflicts of
interest.
d. If internal audit’s independence or objectivity is impaired in fact or appearance, the
details of the impairment must be disclosed as part of the audit work
e. The purpose, authority, and responsibility of the internal audit activity should be
formally defined in an internal audit charter, consistent with the standards, and approved by
the board of directors.
1. The IIA’s Code of Ethics includes which of the following two essential components?
a. Definition of internal auditing and administrative directives
b. Principles and Rules of Conduct.
c. Integrity and objectivity.
d. Confidentiality and competency.

2. This is internal auditors princeples except

a. Integrity
b. Objectivity
c. Competency
d. Supportive

3. the threat of objectivity to independence is managed at the level?

a. The individual auditor level
b. The engagement level
c. The organizational level
d. a, b, and c are correct

4. conceptual framework that regulates the official guidelines for internal auditor
practices issued by the Institute of Internal Auditors is?
a. IAI
b. AAL
c. IPPF
d. Sarbane Oxley

5. When a principal auditor uses the work of another auditor he must document
a. The professional qualifications, independence and professional competence of
the other auditor
b. The impact of internal controls on the work of the other auditor
c. Procedures to obtain sufficient appropriate audit evidence that the work of the other
auditor is adequate is all the consideration necessary
d. The audit area in which the work was performed by the other auditor.

6. What only standard that has been set by IIA, except

a. standard attributes
b. standard implementation
c. standard performances
d. standard evaluation

7. Involvement should do with skill and care reasonable professional is incoming

internal audit standards inside ?
A. Individual Objectivity
B. Organizational independence
C. Proficiency and due professional care
D. Purpose, authority, and responsibility

1. Dibawah ini apa saja komponen utama IPPF, kecuali?

A. Pernyataan misi auditor internal.
B. Prinsip inti auditor internal.
C. Definisi auditor internal.
D. Efektivitas dan efisiensi operasi.

2. Pada Internal Audit Atribute Standards, paragraf 1120 mengatur tentang individual
objectivity. Berikut yang tidak termasuk dalam kategori individual objectivity ialah..
a. Auditor internal harus bersikap adil
b. Auditor internal tidak boleh memihak
c. Auditor internal harus selalu terbuka
d. Auditor internal harus menghindari konflik kepentingan.

3. Prinsip apa yang termasuk dalam kode etik auditor internal?

a. Objektivitas
b. Akurasi
c. Kemakmuran
d. Bermartabat

4. Seorang internal auditor memiliki aturan perilaku salah satunya ialah kompetensi,
manakah yang termasuk contoh kompetensi seorang internal auditor?
a. Mengobservasi hukum yang berlaku dan membuat pengungkapan yang diharapkan
oleh hukum dan profesi
b. Tidak berpartisipasi dalam aktivitas atau hubungan apa pun yang dapat merusak atau
dianggap merusak penilaian mereka yang tidak memihak
c. Melakukan audit internal sesuai dengan Standar Internasional untuk Praktik
Profesional Audit Internal
d. Melindungi informasi yang diperoleh selama menjalankan tugasnya.

5. Berikut ini yang termasuk dalam Prinsip-prinsip Audit Internal IPPF, kecuali…
a. Input aktivitas individual auditor internal
b. Kegiatan proses audit internal
c. Kegiatan proses input audit eksternal
d. Keluaran aktivitas individu auditor internal

6. Berikut merupakan berbagai standar yang telah ditetapkan oleh IIA, ialah
a. Standard Monetary
b. Standard Attribute
c. Standard Accounting
d. Standard Management

1. The International Standards for the Professional Practice of Internal Auditing are
designed to, except..
a. Delineate basic principles for the practice of internal auditing
b. Establish the basis for the measurement of internal audit performance
c. Foster improved organizational processes and operations
d. Review the internal controls in place over maintenance for the IT configuration
management
2. The IIA Standards consist three standard…
a. Attribute standards, control standards, and review standards
b. Reporting standards, performance standards, and disclosure standards
c. Attribute standards, performance standards, and implementation standards
d. Reporting standards, review standards, and control standards
e. External Control
3. Individual Objectivity and Organizational Independence are part of …… standards
a. Attribute
b. Control
c. Performance
d. Implementation
4. Risk Management and Planning Consideration are part of…..standards
a. Attribute
b. Control
c. Performance
d. Implementation
5. Internal auditors are expected to apply and uphold the following principles except:
a. Integrity
b. Objectivity
c. Communication
d. Competency
6. Which is statement related with internal audit outcomes?
a. Demonstrate uncompromised integrity
b. Demonstrate quality and continuous improvement
c. Provide reliable assurance to those charged with governance
d. Achieve efficiency and effectiveness in delivery
1. Senior management has requested that the internal audit function perform an operational
review of the telephone marketing operations of a major division and recommend
procedures and policies for improving management control over the operation. The
internal audit function should:
a. Accept the audit engagement because independence would not be impaired
b. Accept the engagement, but indicate to management that recommending controls would
impair audit independence so that management knows that future audits of the area
would be impaired.
c. Not accept the engagement because internal audit functions are presumed to have
expertise on accounting controls, not marketing controls.
d. Not accept the engagement because recommending controls would impair future
objectivity of the department regarding this client.
2. What is the content of the IIA standard ?
a. Analytical Standards, Performance Standards, and Implementation Standards.
b. Attribute Standards, Performance Standards, and Implementation Standards.
c. Attribute Standards, Appearance Standards, and Implementation Standards.
d. Attribute Standards, Performance Standards, and Complement Standards.

3. One of the internal auditor's rules of conduct is integrity.

Which one of the following statement that reflect integrity
a. Shall perform their work with honesty, diligence and responsibility
b. Shall be prudent in the use and protection of information acquired in the course of
their duties
c. Shall engage only in those servics for which they have the necessary knowledge,
skills, and experience
d. Shall not accept anything that may impair or be pressumed to impair the professional
judgement

4. Internal auditors shall disclose all material facts known to them that is principle of:
a. Integrity
b. Confidentiality
c. Objectivity
d. Competency

5. Individual objectivity conducts that auditor

a. Must have an impartial, unbiased attitude and avoid conflict of interest
b. Must be independent and objective in performing their work
c. Must have general knowledge
d. Must apply the care and skill expected of a reasonably prudent and competent internal
auditor.

6. . Below this which is not an internal auditing definition required by the Institute of
Internal Auditors (IIA) is ...
a. Appraisal
b. Independent
c. Unestablished
d. Examine and evaluate

.7. Per IIA Standards, internal audit functions must establish:

a. Internal quality assurance and improvement program assessments.
b. External quality assurance and improvement program assessments.
c. Both internal and external quality assurance and improvement program
assessments.
d. neither internal nor external quality assurance and improvement program assessments.

1. The mentioned below here are key components of IPPF, except:

a. Core principles of internal auditing
b. Emerging issues guidance
c. SOX
d. IIA
e. Implementation guidance
 2. The International Standards for the Professional Practice of Internal Auditing are
designed to, except...
a. Delineate basic principles for the practice of internal auditing.
b. Provide a framework for performing and promoting a broad range of value‐added
internal audit activities.
c. Establish the basis for the measurement of internal audit performance.
d. Make a decision through internal audit perform
e. Foster improved organizational processes and operations.

3. The internal auditors must have impartial, unobtrusive attitude, and avoid conflicts of
interest. The statement is an understanding of internal audit standards ...
a. Individual Objectivity
b. Independence and objectivity
c. Organizational independence
d. Impairments to independence or objectivity

4. Sample selection can be done randomly or non-randomly. One example non-random

sample selection is:
a. Simple Random Sampling.
b. Block Savings
c. Systematic Random Sampling.
d. Simple random sample.
5. Which of the following does not increase the need for sufficient appropriate audit
evidence?
a. A lower acceptable level of detection risk
b. An increase in the assessed control risk
c. A lower acceptable audit risk
d. A decrease in the assessed inherent risk
6. These following answer is to determine whether the company's risk management has
been effective, the internal auditor must make an assessment, except ...
a. Communication with the company's internal parties
b. Assessing significant risks whether it is resolved
c. Discuss with the board of commissioners
d. Management ability to identify risks
e. Checking whether management are in line with company's goals
1. Which one is the right Internal Auditor code of Ethics?
a. Professionalism
b. Integrity
c. Capability
d. Subjectivity
Which one is the Internal audit process activities?
. Communicate effectively
a. Promote positive change
b. Competency
c. Objectivity
Mention any element of the IPFF
A. effectivity and Efficiency
B. Internal Audit Core Principle
C. Reliance on Judgment
D. Financial Reporting
4. what is the function of internal audit performance standard?
A. Describe the nature of internal audit activities and provide quality criteria
against which the performance of these services can be evaluated
B. establish the basis for the measurement of internal audit performance
C. delineate basic principle for the practice of internal auditing
D. provide a framework for performing and promoting a broad range of value added
internal audit activities
5. Which of the following includes International Standards for the Professional Practice
of Internal Auditing are designed to?
A. Delineate basic principles for the practice of internal auditing.
B. Provide a framework for performing and promoting a broad range of value‐added
internal audit activities.
C. A & B are correct
D. A & B are wrong
6. Consulting services generally involves two parties. Who are they?
A. The Internal Auditor And The Engagement Client
B. The External Auditor And The Internal Auditor
C. The Engagement Client And The External Auditor
D. The Internal Auditor And The Board

7. Who is the participants in assurance service?

A. The CEO of company
B. The external audior
C. The internal auditor
D. The engagement client

1. The mentioned below here are key components of IPPF, except:

a. Core principles of internal auditing
b. Emerging issues guidance
c. SOX
d. IIA
e. Implementation guidance

2. The International Standards for the Professional Practice of Internal Auditing are
designed to, except...
a. Delineate basic principles for the practice of internal auditing.
b. Provide a framework for performing and promoting a broad range of value‐added
internal audit activities.
c. Establish the basis for the measurement of internal audit performance.
d. Make a decision through internal audit perform
e. Foster improved organizational processes and operations.

3. The internal auditors must have impartial, unobtrusive attitude, and avoid conflicts of
interest. The statement is an understanding of internal audit standards ...
a. Individual Objectivity
b. Independence and objectivity
c. Organizational independence
 d. Impairments to independence or objectivity

4. Sample selection can be done randomly or non-randomly. One example non-random

sample selection is:
a. Simple Random Sampling.
b. Block Savings
c. Systematic Random Sampling.
d. Simple random sample.
5. Which of the following does not increase the need for sufficient appropriate audit
evidence?
a. A lower acceptable level of detection risk
b. An increase in the assessed control risk
c. A lower acceptable audit risk
d. A decrease in the assessed inherent risk
6. These following answer is to determine whether the company's risk management has
been effective, the internal auditor must make an assessment, except ...
a. Communication with the company's internal parties
b. Assessing significant risks whether it is resolved
c. Discuss with the board of commissioners
d. Management ability to identify risks
e. Checking whether management are in line with company's goals
Standar apa yang terdiri dari standar atribut, standar kinerja, dan standar implementasi ?
a. Sarbanes Oaxley-Act
b. COBIT
c. COSO
d. IIA
Apa yang termaksud Komponen kunci yang direkomendasikan dari ippf?
a. Internal audit core principles
b. independence and objectivity
c. Supplemental Guidance
d. Emerging Issues Guidance
Auditor internal diharapkan menerapkan dan menegakkan prinsip-prinsip sebagai
berikut, kecuali
a. Integritas
b. Objektivitas
c. Kerahasian
d. Kompetensi
e. Independensi

Internal auditor dalam pemeriksaan harus tunduk pada ?

Standar profesi pemeriksaan intern
c. etika profesi pemeriksaan intern
d. Standar Pedoman Akuntan Publik
e. Jawaban A dan B benar

internasional untuk praktik profesional audit iApa yang bukan persyaratan wajib standar
internal?
a. istilah glossary
b. interprestasi yang menjelaskan istilah atau konsep dalam pernyataan
c. menyediakan kerangka kerja untuk melakukan dan mempromosikan berbagai
kegiatan audit internal bernilai tambah
d. laporan dari persyaratan dasar untuk praktek profesional audit internal dan untuk
mengevaluasi efektifitas kinerjanya

1. The International Standards for the Professional Practice of Internal Auditing are
designed to, except..
a. Delineate basic principles for the practice of internal auditing
b. Establish the basis for the measurement of internal audit performance
c. Foster improved organizational processes and operations
d. Review the internal controls in place over maintenance for the IT configuration
management
2. The IIA Standards consist three standard…
a. Attribute standards, control standards, and review standards
b. Reporting standards, performance standards, and disclosure standards
c. Attribute standards, performance standards, and implementation standards
d. Reporting standards, review standards, and control standards
e. External Control
3. Individual Objectivity and Organizational Independence are part of …… standards
a. Attribute
b. Control
c. Performance
d. Implementation
4. Risk Management and Planning Consideration are part of…..standards
a. Attribute
b. Control
c. Performance
d. Implementation
5. Internal auditors are expected to apply and uphold the following principles except:
a. Integrity
b. Objectivity
c. Communication
d. Competency
6. Which is statement related with internal audit outcomes?
a. Demonstrate uncompromised integrity
b. Demonstrate quality and continuous improvement
c. Provide reliable assurance to those charged with governance
d. Achieve efficiency and effectiveness in delivery

Chapter 5
1. The following below is true, except...
a. Establishment of PCAOB; Overall rules for the establishment of the PCAOB,
including its membership requirements.
b. Auditing Standards; The PCAOB will accept current but will issue its own new
auditing standards.
c. Audit Partner Rotations; The audit partner and the reviewing partner must rotate off
an assignment every five years.
d. Financial Expert; Management is responsible for an annual assessment of
internal controls.
e. Real-Time Disclosure; Financial reports must be distributed in a rapid and current
manner
2. SOx requires that every registered public accounting firm have quality standards
related to this below, except :
a. Procedures for resolving accounting and auditing issues within the firm
b. Supervision of audit work
c. Other quality standards to be prescribed by the AICPA
d. Internal quality inspections
e. Monitoring of professional ethics and independence
3. Auditing Standard No. 5 (AS5) has four broad objectives are in the below, except…
a. Focus on internal control audits on all matters
b. Focus internal control audits on the most important matters
c. Eliminate audit procedures that are unnecessary to achieve their intended benefits.
d. Make the audit clearly scalable to fit the size and the complexity of any enterprise.
e. Simplify the text of the standard
4. Internal auditors often fail to detect fraud for several reasons, except:
a. auditors have an unwillingness to look for fraud.
b. too much trust is placed on auditees.
c. auditors focus on high-risk fraud areas.
d. not enough emphasis is placed on audit quality.
e. fraud concerns receive inadequate support from managanent.
5. Benefits of Implementing Sarbanes Oxley for Companies?
a. Public companies will have a better internal control system, so that accountability and
integrity of financial reporting is more reliable and reliable.
b. Investor confidence increases.
c. Has a positive image in the eyes of the public and other stakeholders.
d. Helping companies to do Good Governance Corporation properly.
e. All right
6. The PCAOB is responsible for overseeing and regulating all public accounting firms
that practice before the SEC, including ;
a. Audit workpapers retention
b. Concurring partner approval
c. Registering the public accounting firms that performs audit of corporations
d. Evaluation of internal control structure and procedures
7. Identifying key processes are normally considered in terms of basic accounting cycles
there are, except ...
a. Revenue cycle
b. Fixed assets cycle
c. Variable assets cycle
d. Payroll cycle
e. Inventory cycle

Chapter 6
1. Which one from the following below that show COBIT’s five major areas of emphasis
arranged around the important core concept of IT governance ....
a. Strategic alignment
b. Value delivery
c. Risk management
d. Resource management
e. All of these
2. Which of the following statements is correct?
a. Risk management. Efforts should be in place to align IT operations and activities with
all other enterprise operations
b. Resource management. With an emphasis on IT, there should be an optimal
investment in, and the proper management of, critical IT resources, applications,
information, infrastructure, and people.
c. Performance measurement. Processes should be in place to ensure that IT and other
operating units deliver promised benefi ts throughout a delivery cycle and with a strategy that
optimizes costs while emphasizing the intrinsic values of IT and related activities
d. Value delivery. Processes should be in place to track and monitor strategy
implementation, project completions, resource usage, process performance, and service
delivery.
e. Strategic alignment. Management at all levels should have a clear understanding of an
enterprise’s appetite for risk, compliance requirements, and the impact of significant risks.
3. COBIT is based on 5 key principles in implementing governance and management of
an IT enterprise. The five COBIT 5 principles are of the following, except…
a. Meeting Stakeholder Needs
b. Covering the Enterprise End to End
c. Combining Governance from Management
d. Applying a Single Integrated Framework
e. Enabling a Holistic Approach
4. COBIT's major areas of emphasis arranged around the important core concept of IT
governance are below, execpt:
a. strategic alignment
b. value delivery
c. risk management
d. strategic management
e. resource management
5. The auditor's main goal in each reunion is related to a lack or fraud is:
a. Prove a loss
b. Establish responsibilities and intentions
c. Prove the audit method used
d. a, b and c are correct
e. all answers are wrong
6. COBIT provide a simple architecture for structuring guidance materials and
producing a consistent product set. It has an objective of integrating knowledge previously
dispersed over different framework such as...
a. COSO
b. OSO
c. CO
d. COS
7. These show COBIT’s five major areas of emphasis arranged around the important
core concept of IT governance, except ...
a. Internal control risk
b. Strategic alignment
 c. Value delivery
d. Risk management
e. Resource management

Chapter 10
1. What is the meaning of the median ?
a. is the simple average of the values of items in a population
b. is the amount or value that occurs most frequently in a population
c. is the difference between the largest and the smallest values in a population.
d. is the middle amount value when all of the items in the population are ranked by
value, either smallest to largest or vice versa
e. is a measure of the spread of a distribution, and it is computed as the average squared
deviation of each number from its mean
2. Every enterprise exists to provide _______ for its stakeholders.
a. Value
b. Information
c. Feedback
d. Dividend
e. All of these
3. These key attribute sampling parameters are, except:
a. Maximum tolerable error rate
b. Minimum tolerable error rate
c. Desired confidence level
d. Estimated population error rate
e. Initial sample size
4. The following reasons encourage the use of audit sampling and statistical sampling
are below, except:
a. conclusions may be drawn regarding an entire population of data.
b. sample results are objective and defensible.
c. less sampling may be required through the use of audit sampling.
d. statistical sampling may even provide for greater accuracy than a 100% test.
e. audit coverage of multiple locations is less convenient.
5. The code of ethics issued by IAI applies to
a. Public accountants only
b. Accountants who are members of IAI
c. Public accountants, government accountants, and internal accountants
d. Public accountants and internal accountants
e. All who work as accountants
6. These key attribute sampling parameters are, except ...
a. Maximum tolerable error rate
b. Desired confidence level
c. Estimated population error rate
d. Initial sample size
e. Minimum tolerable error rate
7. (i) Understand the total population of items of concern and develop a formal
sampling plan regarding the population of items;
ii. Draw a sample from the population based on that sample selection plan;
iii.Evaluate the sampled items against audit objectives; and
iv.Develop conclusions for the entire population based on audit sample results.
These steps represent...
a. The process of audit sampling
b. The results of statistical sampling techniques in consumer research, government
studies, or in the quality‐control testing on a production assembly line, and audit sampling
can be a very effective tool for internal auditors as well
c. The audit evidence.
d. The use of audit sampling and statistical sampling
e. The sampling tools and techniques

CHAPTER 10

1. The Audit Sampling based on mathematical, what is the branch of the sampling?
A. Statistical Sampling
B. Nonstatistical Sampling
C. Judgemental Sampling
D. Precise Sampling
2. on another word, this sampling also called as Judgemental Sampling, what is that?
A. Statistical Sampling
B. Nonstatistical Sampling
C. Mathematical Sampling
D. Precise Sampling
3. Which from the choices below are not the methods for selecting audit sample?
A. Interval Methods
B. Stratified Method
C. Cluster Selection
D. Attributes Method
4. Which are from the choices below are the definition of “ the simple average of the
values of items in a population?”
A. Mean
B. Median
C. Mode
D. Range
5. Which are from the choices below are the definition of “The middle amount value
when all of the items in the population ranked by value?”
A. Mean
B. Median
C. Mode
D. Range
6. What is the first step of audit sampling?
A. Develop Sampling Plan
B. Estimated Population Error Rate
C. Maximum Tolerable Error Rate
D. Desired Confidence Level

7. What is the technique to determine if a financial account is fairly stated?

A. Monetary Unit Sampling
B. Attributes Sampling
 C. Issolating Errors
D. Unit Sampling

Chapter 5 – Sarbanes-Oxley (SOX) and Beyond

1. What background is SOX removed?
a. The need for new benchmarks in Internal Audit
b. In response to a large company accounting scandal
c. New standards for internal audit
d. Reducing supply chain effectiveness
2. What is meant by "the corporate reporting supply chain"?
a. More disclosures about financial information
b. Corporate management reporting process
c. The process of making financial reports to decision making
d. Reporting of company raw materials
3. Which rules govern the internal control in section 404 correctly?
a. Internal audit does not need to review and test the internal control process
b. Internal audit can act as an internal consultant within the company to identify
documentation
c. Internal audit can determine problems without identification
d. Internal audit does not have to do documentation
4. Below is the destination in the form of SOX, except:
a. Protect investors from more accurate financial disclosures
b. better internal control
c. Better corporate governance
d. More strict supervisors with the formation of the SEC
5. The real task of PCAOB is?
a. Registering public accountants who will conduct audits of companies that claim
their bursaries on the capital market
b. Supervise the company
c. Establish standards about quality control, ethics, independence and other standards audits
related to the preparation of audit reports for private companies or individuals
d. Become a new regulation law that must be obeyed
6. Which of the options below is correct about PCAOB functions?
a. Supervise, understand, identify and educate the accounting firm
b. Regulate, determine, supervise and as a regulator of the accountant's office
c. Supervise, regulate, examine and discipline the accountant's office
d. Carry out, examine, establish and discipline the accountant's office

Chapter 6 – COBIT AND OTHER ISACA GUIDANCE

Soal:
1. The guidance on evaluating and understanding internal controls, with an emphasis on
enterprise IT resources and governance issues is..
a. COSO
b. COBIT
c. CIA
 d. CPPA
The COBIT standards and framework are issued and regularly updated by…. and the closely
affiliated professional organization….
. IIA and COSO
a. SEC and AICPA
b. ITGI and ISACA
c. IARF and CIA
COBIT calls for the integration of enterprise IT governance, and that the governance system
for enterprise IT proposed by COBIT should integrate seamlessly in any governance system.
This statement is the COBIT’s principle…
. Meeting stakeholder needs
a. Covering the enterprise end to end
b. Enabling a holistic approach
c. Applying a single integrated framework
Which is not domains areas of COBIT…
. Direct, control, and review
a. Build, acquire, and implement,
b. Deliver, service, and support
c. Monitor, evaluate, and assess
P scale in a mapping of IT-related goal is supported by a COBIT-related process means..
. There is a less important relationship and the COBIT is secondary support for IT
related goal
a. There is no strong relationship
b. There is connection between IT-related goal and the connected COBIT-related
process
c. There is a less important function and support for IT-related goal
Type of enablers that pervasive throughout any organization and include all information
produced and used by the enterprise is…
. Organizational structure
a. Principles, policies, and frameworks
b. Personal professional skills and competencies
c. Information

Chapter 10 – Testing, Assessing, and Evaluating Audit Evidence

1. Mathematical-based method of selecting representative items that reflect the
characteristics of the entire population is called …. sampling
a. Random
b. Statistical
c. Non-statistical
d. Judgmental
2. The following reasons encourage the use of audit sampling and statistical sampling,
except..
a. Conclusions may be drawn regarding an entire population of data
b. Sample results are subjective and defensible
c. Statistical sampling may even provide for greater accuracy than a 100%
d. Sampling procedures can be simple to apply
3. A measure of the spread of a distribution, and it is computed as the average squared
deviation of each number from its mean called…
a. Range
b. Mean
c. Median
d. Variance
4. There are four common methods for selecting an audit sample, except…
a. Snowball
b. Random
c. Cluster
d. Interval
5. Audit sampling approaches that is used to measure the extent or level of occurrence of
various conditions called..
a. Stratified sampling
b. Discovery sampling
c. Attributes sampling
d. Variables sampling
6. Where errors are found, an internal auditor is generally faced with the following
decisions in order to arrive at an audit conclusion, except..
a. Isolating errors
b. Reporting all items
c. Projecting results of sample
d. Performing 100% audits

1. Internal auditors make assessments about audit issues or satisfy the audit objectives
through detailed reviews that called:

a. Audit evidence
b. Audit sampling
c. Audit framework
d. Audit worksheets
e. Auditor judgement

2. To effectively develop type of conclusion, internal auditors need a process where they
should, except...

a. Understand the total population of items of concern and develop a formal sampling
plan regarding the population of items
b. Using all population no matter what happen
c. Draw a sample from the population based on that sample selection plan
d. Evaluate the sampled items against audit objectives
e. Develop conclusions for the entire population based on audit sample results

3. If the data to be audited is heterogeneous (more than one type), the sampling
technique that can be applied is...
a. Random sampling
b. Interval sampling
c. Stratified sampling
d. Cluster sampling
4. For internal auditors, the methods for a judgemental sample selection may take many
forms, except:

a. Large value selection

 b. Designed area selection
c. Designed attribute selection
d. Fixed percentage selection
e. Control risk selection

5. This following is the limitation of using attribute sampling for testing audit evidence,
except ...
a. Attributes sampling computations are complex
b. Imperfect data requires corrections.
c. Attributes sample results may be subject to misinterpretation
d. Attributes sampling may not representative to the population
e. Appropriate definitions of attributes may be difficult.
6. An internal auditor must understand the nature of the data to be reviewed when
developing this sample selection strategy or audit plan, except?
a. The population (or universe or field) to be sampked must be clearly defined
b. The population should be divided or stratified into groups if major variations exist
between population items
c. Every tem in a population must have an equal chance of being selected in the sample
d. Three should be no bias in making the sample selection from the population
e. The sampling used should be clearly documented discussed with management

Chapter 5 – Sarbanes Oxley Act

1. Which of these includes the PCAOB task?
i.Overseeing public company audit practices.
ii.Determine audit standards and KAP quality control standards.
iii.Conduct KAP quality control inspections through assessment of the level of compliance with
PCAOB and SEC rules.
iv.Make a journal of transaction
v.Make a invoice
a. i,ii,iii
b. i.iii.iv
c. ii,iv,v
d. i,ii,iii,iv

2. AICPA sets audit standards based on four principles, except !

a. Purpose of Audit (Purpose)
b. Personal responsibilities of the auditor (Responsibilities)
c. The auditor acts in performing the audit (Performance).
d. Purpose of Journal

3. SOA has 5 main objectives, they are,

i.Increasing public trust in the capital market.
ii.Implement good governance.
iii.Providing better accountability by making management and directors responsible for
financial statements.
iv.Improve audit quality.
v.Placing a stronger emphasis on structures around the business world to prevent, detect,
investigate fraud and bad deeds.
a. i,ii,iii,iv
b. ii,iv,v
c. iii,iv,v
d. i,ii,iii,iv,v

4. Sarbanes Oxley's goal, except !

a. Protect investors through financial disclosures that are more accurate, timely,
comprehensive, and understandable.
b. Supervise public accounting firms
c. Better corporate governance.
d. More stringent supervision with the establishment of PCAOB.

5. When sox was formed?

a. March 14, 2015
b. August 17, 1945
c. July 30, 2002
d. November 29, 1999

6. Which includes the contents of SOX TITLE IV — Enhanced Financial Discloser?

a. Management assessment of internal controls.
b. Forfeiture of certain bonuses and profits.
c. Authorization of appropriations.
d. Appearance and practice before the Commission

7. Which includes the contents of TITLE VI—Commission Resources and Authority?

a. Authorization of appropriations.
b. Appearance and practice before the Commission.
c. Federal court authority to impose penny stock bars.
d. Management assessment of internal controls

Chapter 6 – COBIT and Other ISACA Guidance

1. Which includes the COBIT function is? Except
a. Improve audit approaches / programs
b. Improve IS / IT control
c. Provide guidance for IT governance
d. Implement good governance.

2. Cobit consists of 4 domains except

a. Planning & Organizing
b. Acquisition & Implementation
c. Leading & Planning
d. Delivery & Support

3. What is COBIT?
a. Foundation which was ratified on January 23 by the United States congress.
b. A standard guide to information technology management practices.
c. Principle of Public Accountant
d. The Rule to make a Financial Statement
 4. Five priciples of COBIT, They are :
i.Meeting Stakeholder Needs
ii.Covering The Enterprise End to End
iii.Implement Good Governance
iv.A Single Integrated Framework
v.Enabling A Holistic Approach
vi.Separating Governance From Management
vii.Support Work Audits With Detailed Audit Directiond
viii.Improve IS/IT Control
a. i,ii,iii,iv,v
b. i,ii,iii,iv,vi
c. i,iii,iv,v,vi,
d. i,ii,iv,v,vi

5. There are common dimension to enablers, except

a. The Internal Stakeholders
b. External Stakeholder goals
c. Customer
d. The Stakeholder enabler Life Cycle

6. These show COBIT’s major areas of emphasis arranged around the importan core
concept of IT governance, Except
a. Strategic Alignment
b. Risk Management
c. Performance Measurement
d. Enabling a Holistic Approach

7. These show COBIT Generic Enterprise Goals, Except

a. Financial
b. Customer
c. Internal
d. Eksternal

Chapter 10 – Testing, Assessing, and Evaluating Audit Evidence

1. What is the general purpose of the audit of financial statements is?
a. To express the opinion whether the client's financial statements are fairly
presented, in all material respects, in accordance with generally accepted accounting
principles in Indonesia.
b. Increasing public trust in the capital market.
c. Providing better accountability by making management and directors responsible for
financial statements.
d. Improve audit quality.

2. To effectively develop this type of conclusion, internal auditors need a process where
they should except
a. Understand the total population of item of concern and develop a formal sampling
plan regarding the population of item.
b. Draw a sample from the population based on that sample selection plan
 c. Evaluate the sampled items againts audit objectives
d. Increasing public trust in capital market

3. Which of the methods for a judgmental sample selection may take many form
a. Designated attribute selection.
b. Sample results are objecive and defensible
c. Sampling procedures can be simple to apply
d. Audit Coverage of mutiple locations is often more convenient

4. A Powerful tool that is too often ignored by many internal auditors is?
a. Audit Evidence.
b. Audit Sampling
c. Monetary Sampling
d. Attributes Sampling.

5. There are four common methods for selecting an audit sample, except
a. Random Number
b. Stratified
c. Cluster Selection
d. Standard Deviation

6. These key attribute sampling parameters are:

i.Maximum Tolerable Error Rate
ii.Desired Confidence level
iii.Random Number Audit Sample Selection
iv.Estimated Population Error Rate
v.Initial Sample Rate
vi.Stratified Selection Audit Sample Selection
a. i,ii,iii,iv
b. ii,iii,iv,v
c. i,ii,iv,v
d. iii,iv,v,vi

7. A technique that is rarely used or seldom mentioned in audit sampling literature but
that has great potential promise is
a. Replicated Sampling
b. Multistage Sampling
c. Monetary Unit
d. Bayesian Sampling
1. The following is not included in the reason for testing the audit using a sample is…..
a. effectiveness
b. efficiency
c. cost and time
d. data accuracy

2. The bell-shape diagram used to show data; often it is

organized with a few values very high, a few very low, and most in the middle is called ….
a. Normal distribution
b. Population
c. Sample
d. Mean

3. Which of the following statements regarding audit evidence would be the least appropriate
for an internal auditor to make?
a. "I consider the level of risk involved when deciding the kind of evidence I will
gather."
b. "I do not perform procedures that provide persuasive evidence because I must
obtain convincing evidence."
c. "I evaluate both the usefulness of the evidence I can obtain and the cost to obtain it."
d. "I am seldom absolutely certain about the conclusions I reach based on the evidence I
examine."

4. Audit evidence is generally considered sufficient when:

a. It is appropriate.
b. There is enough of it to support well-founded conclusions.
c. It is relevant, reliable, and free from bias.
d. It has been obtained via random sampling.

5. Documentary evidence is one of the principal types of corroborating information used by

an internal auditor. Which one of the following examples of documentary evidence generally
is considered the most reliable?
a. A vendor's invoice obtained from the accounts payable department.
b. A credit memorandum prepared by he credit manager.
c. A receiving report obtained from the receiving department.
d. A copy of a sales invoice prepared by the sales team.
6. The following reasons encourage the use of audit sampling and statistical sampling,
except...
a. Sample result are objective and defensible
b. Less sampling may be required through the use of audit sampling
c. Statistical sampling can't provide for accuracy
d. Sampling procedures can be simple to apply

7. Which of the following most completely describes the appropriate content of internal audit
assurance engagement working papers?
a. Objectives, procedures, and conclusions.
b. Purpose, criteria, techniques, and conclusions.
c. Objectives, procedures, facts, conclusions, and recommendations.
d. Subject, purpose, sampling information, and analysis.

Chapter 10
To effectively develop the type of conclusion, internal auditors need a process where they
should :
a. Understand the total population of items
b. Draw a sample from the population
c. Evaluate the sampled items against audit objectives
d. All above are correct
Answer : D