Cuestionario vinculado a una guía · Medio Nivel

Cuestionario de planificación y evaluación de riesgos de auditoría de IA

Prueba cómo la puntuación de los asientos del diario y las señales externas alimentan el plan de auditoría, por qué una puntuación de riesgo no es un hallazgo y cuándo todavía se requieren procedimientos sustantivos.

Rutas de guía relacionadasEvaluación de riesgos de auditoría de IA
Pregunta 1 de 8

A journal entry model gives an entry its highest risk score. What does that score mean?

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  1. A journal entry model gives an entry its highest risk score. What does that score mean?
    • The entry is a confirmed misstatement
    • The entry must be reversed by the client
    • The entry is a reason to investigate, not a finding of misstatement
    • The entry is excluded from sampling
  2. An account scores low on every analytic but is a significant account. What does AS 2301 still require?
    • Substantive procedures for each relevant assertion
    • Nothing further if controls are effective
    • Only inquiry of management
    • Removing it from the audit scope
  3. Why is mapping a client's chart of accounts to a standard taxonomy important?
    • It is required by Benford's law
    • It lets models and peer comparisons treat similar accounts consistently
    • It replaces the need to test data completeness
    • It encrypts the ledger for privacy
  4. Receivables grew much faster than revenue compared with peers' public filings. Which assertions does the guide link to that signal?
    • Presentation of equity
    • Completeness of payroll
    • Occurrence of lease payments
    • Existence and valuation of receivables
  5. Why do scoring systems often combine rules with unsupervised anomaly detection?
    • Either approach alone tends to miss risks or flag too much
    • Rules are banned in PCAOB audits
    • Unsupervised models always need labeled fraud cases
    • Combining them removes the need for thresholds
  6. What should thresholds for flagging entries connect to so teams are not flooded with alerts?
    • The number of users in the ERP
    • The client's stock price
    • Performance materiality
    • The number of staff on the engagement
  7. Which check confirms that the journal entry data used for scoring is complete?
    • Counting the number of distinct users
    • Rolling entries forward from the opening trial balance to the closing trial balance
    • Running Benford's law on descriptions
    • Asking the CFO to sign the extract
  8. A new product line changes how revenue should be recognized. Why might an analytics model miss this risk?
    • Models cannot read numbers
    • Revenue is never analyzed by models
    • Models only work on prior-year data from other clients
    • The model lacks business context unless people supply it