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IIA Practice of Internal Auditing (IIA-CIA-Part2中文版) Sample Questions:

1. 下列哪一項是適當監督參與的範例？

A) 審計師需要保留其活動的每日記錄，以便負責審計師在參與後進行審查。
B) 負責的審計師提供合理保證，確保業務目標得到滿足。
C) 一位新的內部稽核師由一位經驗豐富的稽核師陪同進行高度敏感的詐欺調查。
D) 資深內部稽核師要求每位審計師審查並初步同事的工作文件的完整性和格式。

2. 在製定審計業務範圍時，內部稽核師通常不需要考慮下列哪一項？

A) 預期成果和可交付成果。
B) 主要風險的潛在影響。
C) 自動化支援的需求和可用性。
D) 操作和地理邊界。

3. 根據限制理論，下列何者最受組織所遇到的各種瓶頸的影響？

A) 質量。
B) 製造。
C) 獲利能力。
D) 開銷。

4. 典型內部稽核報告的確認要素應描述下列何者？

A) 正在審查的流程或領域的結果和評級
B) 審核區域流程的簡要概述
C) 正在審查的流程或領域的正面
D) 報告發布和參與的溝通過程。

5. 下列哪一項對審計效率影響最大？

A) 工作文件的組織與內容。
B) 初步調查資訊的充分性。
C) 缺陷發現的複雜性。
D) 用於審核報告的支援詳細資訊的方法和數量。

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