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IIA Essentials of Internal Auditing (IIA-CIA-Part1中文版) Sample Questions:
1. 下列哪一項最能證明內部稽核師熟練地開展工作?
A) 內部稽核師在稽核過程的每個階段與營運管理階層會面。
B) 內部稽核師遵守 IIA 的道德準則。
C) 內部稽核師完成持續專業發展計畫。
D) 內部稽核師與其合作團隊合作。
2. 人力資源主管通知內部稽核部門,一名大客戶經理因未登記與客戶的大量合約而被解僱。位有能力的內部稽核師來分析這種情況?
A) 能夠從前員工的筆記型電腦中擷取隱藏或刪除的訊息
B) 評估意圖和個人利益等屬性是否存在的能力
C) 對潛在嫌疑人進行尋求錄取訪談的能力
D) 應用取證法取得合法證據的能力
3. 為了促進內部稽核活動的獨立性,應實施下列何者?
A) 管理階層不影響內部稽核活動提供的諮詢服務
B) 內部稽核章程每年審查更新
C) 內部稽核師不會審查他們以前工作過的領域
D) 首席審計執行長向董事會報告職能
4. 下列哪一項可以適當揭露不符合標準的情況?
A) CAE 與董事會討論了有關在沒有適當技能和知識的情況下執行 IT 業務的內部活動的問題。
B) 首席審計執行長 (CAE) 在個人檔案中記錄了涉及對即將到來的承包業務進行內部審計的嚴重利益衝突。
C) CAE 與同儕審查小組會面,討論內部稽核師未能滿足繼續專業教育年度要求的問題。
D) CAE 向營運經理透露,他在製定審核計畫時未能適當考慮風險。
5. 管理階層決定在其網站上發布該組織新制定的行為準則。該決定主要是為了減輕下列哪些風險?
A) 知識風險。
B) 文化風險。
C) 責任風險。
D) 溝通風險。
Solutions:
Question # 1 Answer: C | Question # 2 Answer: B | Question # 3 Answer: D | Question # 4 Answer: A | Question # 5 Answer: B |
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