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

1. 利害關係人可以透過下列哪些方式參與企業社會責任工作？

A) 控制和管理系統的稽核。
B) 健康與安全事故調查。
C) 資訊揭露與外部報告的溝通，
D) 參與焦點小組和申訴管理

2. 下列哪些內容應納入對內部稽核活動績效的持續監控？

A) 對標內部稽核最佳實務。
B) 從審計客戶和其他利害關係人取得回饋。
C) 由資深審計師進行年度自我評估。
D) 每五年進行一次外部評估。

3. 當組織內部的工廠經理被聘為內部稽核活動中的輪調內部稽核員時，他最有可能立即接受哪個領域的訓練？

A) 領導技能
B) 行業知識
C) 風險評估
D) 專案管理

4. 下列哪一種程序最能幫助內部稽核師評估詐欺防制和偵測控制的運作有效性？

A) 面試中
B) 映射，
C) 測試，
D) 基準測試最佳實踐

5. 一名應付帳款文員最近調入內部稽核部門，並被分配到與他先前負責的應付帳款流程相關的工作。下列哪一項是新內部稽核師應採取的最佳行動？

A) 如果這是一項諮詢業務，請接受該任務，因為對現有應付帳款流程的直接了解將提供深度並增加更多價值。
B) 如果這是一項審計業務，請接受該任務，因為對現有應付帳款流程的直接了解可以提供深度並增加更多價值。
C) 如果這是一項鑑證業務，則接受該任務分配，因為首席審計執行官在分配該任務時已經了解內部審計師的先前職責。
D) 如果是諮詢業務，請拒絕任務並要求重新分配，因為在諮詢業務中，審計師不得評估他們之前負責的領域的運作。

Solutions: