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IIA Essentials of Internal Auditing (IIA-CIA-Part1中文版) Sample Questions:

1. 下列哪一項是旨在防止不良活動發生的控制的範例？

A) 人員職責分離。
B) 帳戶對帳。
C) 第三方銷售確認。
D) 實體庫存盤點。

2. 下列哪些書面文件通常提供了內部稽核師依照準則採取應有的專業謹慎的最佳證據？

A) 道德準則。
B) 工作文件。
C) 內部稽核章程。
D) 審計報告。

3. 當開始評估組織新修訂的風險管理流程的有效性時，內部稽核師應先檢視下列哪一項？

A) 風險緩解計畫與風險因應措施。
B) 現有風險評估與識別流程。
C) 組織策略和業務計劃。
D) 年度報告中的關鍵風險揭露。

4. 根據 IIA 指南，關於內部稽核活動執行的顧問業務，下列哪一項敘述是正確的？

A) 根據標準，內部稽核師可以在諮詢業務期間履行某些管理職能。
B) 諮詢業務通常涉及四到五方：內部審計活動、業務客戶、高階管理層、董事會，有時還包括外部審計師。
C) 諮詢業務可能不需要初步風險評估，因為業務的期望和目標是由業務客戶決定的。
D) 諮詢業務的範圍由業務主管或首席審計主管決定，並在開始實地工作之前最終確定。

5. 公司的檢舉主要支持哪個層級的企業社會責任？

A) 道德責任。
B) 法律責任。
C) 酌情承擔的責任。
D) 經濟責任。

Solutions: