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

1. 下列何者構成鑑證業務規劃階段所進行的監督活動？

A) 確保工作底稿支援審計結果
B) 確保流程擁有者實現參與目標
C) 核准審核工作計劃
D) 審查參與度報告草稿

2. 內部稽核師在下列哪種情況下執行基準測試？

A) 審核員將一個時期的資訊與不良時期的相同資訊進行比較
B) 審核員將預期結果與實際結果進行比較
C) 審核員將新資訊與他對組織的一般知識進行比較
D) 審核員將他收集的資訊與其他來源的醞釀資訊進行比較

3. 首席審計主管正在為即將招聘的高級內部審計師準備面試問題。根據 IIA 指南，下列哪項屬性顯示候選人在審查看似不當行為的事件時有進一步調查的能力？

A) 誠信。
B) 靈活性。
C) 好奇心。
D) 主動性。

4. 下列哪一項描述了（在參與計劃期間進行初步風險評估的主要原因？）

A) 確保先前對該區域的審核中發現的風險已充分解決
B) 辨識組織範圍內最大的風險
C) 確保參與工作計畫涵蓋所有風險領域
D) 確保重大風險包含在參與範圍內

5. 內部稽核師正在對審計領域進行初步風險評估，並希望評估管理層是否遵守隱私法以保護組織伺服器上儲存的客戶資訊。哪一種行動方案適合此階段的參與？

A) 尋求專業資訊系統審核員的服務
B) 諮詢法律顧問有關新隱私法的信息，以確定適當的標準
C) 取得組織隱私權政策的最新核准副本
D) 考慮不遵守法律的檢測風險

Solutions: