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IIA Essentials of Internal Auditing (IIA-CIA-Part1中文版) Sample Questions:
1. 關於如何決定諮詢業務的範圍,下列哪一項敘述是正確的?
A) 參與客戶應該能夠確定參與參與的範圍
B) 內部稽核師應確定一個不損害其客觀性的範圍
C) 範圍應包括檢視內部控制環境的有效性
D) 參與客戶限制範圍的任何嘗試都應被視為範圍限制
2. 當首席審計執行官負責組織中的風險管理時,下列哪一方負責監督內部稽核活動對風險管理的保證?
A) 合規職能部門的成員。
B) 內部稽核活動以外的一方。
C) 風險管理功能的成員。
D) 首席審計執行官。
3. 根據 IIA 指南,下列哪一項最能證明首席審計執行長正在向高階管理層和董事會正確報告品質保證和改進計劃的結果?
A) 提供董事會外部和內部評估的副本。
B) 向高階管理層和董事會提供書面一致性聲明。
C) 保留董事會會議記錄的副本,顯示進行了評估討論。
D) 儲存正在進行的外部評估監控的報告文件。
4. 根據 IIA 指導,下列哪一項關於內部稽核職責的敘述是正確的?
A) 只要確定其內容不再支援目標的實現,CAE 可自行修改該 charier
B) 應每年審查並重新提交審計計劃,以供董事會批准
C) 應每五年重新批准一次,並結合外部品質評估
D) 每當任命新的首席審計執行官 (CAE) 或應董事會要求時,都應修改並重新批准該草案
5. 下列哪一項最有助於衡量內部稽核活動是否成功提供基於風險的保證?
A) 內部稽核計畫涵蓋的高度重大風險的百分比。
B) 熟練組織結構和主要風險的內部稽核人員的百分比。
C) 與諮詢業務相比,在保證業務中進行觀察的百分比。
D) 每次參與時發現的先前未知風險的百分比。
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: B | Question # 4 Answer: B | Question # 5 Answer: A |




