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

1. 當在諮詢業務中發現重大風險時，內部稽核師最適合採取下列哪一項行動？

A) 只有當諮詢業務中識別出的風險是諮詢業務目標的一部分時，才將其納入下一次年度風險評估中。
B) 向高階管理層報告諮詢活動中發現的風險。
C) 不要將風險納入風險管理流程的評估中，因為這是管理階層的責任。
D) 請勿報告風險，因為它超出了諮詢業務的範圍。

2. 一家製造公司的首席審計執行官 (CAE) 在今年的審計計劃中納入了利用經驗豐富的外部服務提供者對該公司實驗室進行的審查。審計計劃已獲得審計委員會批准，沒有任何變更。誰負責確保本次活動的結論得到充分支持7

A) 首席執行官
B) 外部服務供應商
C) 審計委員會
D) CAE。

3. 一名內部稽核師完成了一項涉及最近廣告活動的諮詢工作。審計客戶要求審計員將報告副本轉發給該組織使用的三家廣告公司之一。根據 IIA 指南，關於此請求，下列哪一項敘述是正確的？

A) 內部審核員只能以口頭方式向廣告公司傳達結果，不得提供硬拷貝。
B) 無論業務客戶的指示為何，內部稽核師都不得將結果傳達給該外部方。
C) 內部稽核員可以發送報告，並需要包含廣告代理商的指示，以限制結果的進一步分發和使用。
D) 經首席審計執行官批准，內部稽核師可以依照審計客戶的指示將結果傳達給廣告公司。

4. 董事會對可能影響組織實現年度目標的能力的潛在外部風險表示擔憂 董事會要求內部審計活動提供諮詢服務，以深入了解外部風險 下列哪項參與目標是合適的來滿足這個要求？

A) 評估組織實施的有助於最大限度降低風險的控制措施
B) 評估組織審核向組織提供必要服務的供應商的流程
C) 評估組織最小化潛在外在風險的能力
D) 評估組織所在市場的風險影響

5. 對於試圖確定包含在鑑證業務範圍內的特定流程的內部稽核師來說，哪些資訊最有用？

A) 最近授予該領域內的員工的組織範圍內的表彰獎勵。
B) 該區域最近一次審核的時間。
C) 管理階層向董事會介紹最近的領域成就。
D) 針對生產力指標的近期區域績效指標。

Solutions: