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IIA Essentials of Internal Auditing (IIA-CIA-Part1中文版) Sample Questions:
1. 根據 IIA 指南，所提供的鑑證和諮詢服務的性質和範圍必須在下列哪些內部稽核文件中明確描述？
A) 內部稽核使命宣言。
B) 內部稽核政策與程序手冊。
C) 每份內部稽核約定書。
D) 內部稽核章程。
2. 在IT 開發專案開始時，對關鍵風險進行了識別和評估，並任命了風險責任人。 。未來的專案應改進下列哪些風險管理實務？
A) 規避風險。
B) 風險監控。
C) 風險因應。
D) 風險評估
3. 關於企業社會責任 (CSR)，下列哪一項敘述是正確的？
A) 儘管企業在企業社會責任報告上投入了大量資源，但投資者通常不依賴企業社會責任資訊。
B) 通常，基於報告的公共性質，營運管理層不會發揮主要作用
C) 企業社會責任探索的許多領域通常包含在審計範圍或年度審計計劃中，
D) 與影響利害關係人的許多其他報告責任領域不同，企業社會責任在很大程度上是自願的。
4. 根據 IIA 指南，下列何者最能描述費用報銷詐欺？
A) 透過虛構或誇大發票竊取資產
B) 透過虛假里程旅行日誌和餐費竊取資產
C) 入帳前竊取現金
D) 記帳後現金被竊
5. 對某組織支付部門的內部稽核顯示，向合法供應商支付的多筆款項均帶有屬於該部門員工的欺詐性銀行資訊。這些供應商最初設定了準確的銀行訊息，但隨後由有權存取供應商管理系統的支付官員進行修改。下列哪項控制措施可能會阻止對供應商銀行資訊的詐欺性修改？
A) 管理階層定期檢視並驗證供應商主資訊區塊中的資訊。
B) 更新供應商的銀行資訊需要管理階層的批准。
C) 管理階層隨機審核付款樣本，以驗證供應商銀行資訊的準確性。
D) 在處理付款之前需要得到管理層的批准。
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: B | Question # 3 Answer: D | Question # 4 Answer: B | Question # 5 Answer: B |
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