IIA Certified Internal IIA-CIA-Part1-CN

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

1. 內部稽核員懷疑組織的電腦系統中創造了一些虛構的供應商。下列哪一種技術是偵測這種詐欺行為的最佳方法？

A) 檢查發票已支付兩次的定期退款要求
B) 執行檢查以尋找供應商和員工地址之間的匹配項
C) 檢查重複的發票號碼、重複的日期和重複的金額
D) 審查無法解釋的庫存增加

2. 下列哪一種情況最有可能表示該組織沒有有效管理風險？

A) 由於可能存在使用童工的指控，高層管理人員終止了與某些太陽能板製造商的合約。
B) 儘管開發商遵守了所有法律要求，但當地社區仍對風力發電場開發商提起訴訟。
C) 由於突如其來的全球疫情，一項建設工程嚴重延誤。
D) 證券市場監管機構對該組織處以罰款，原因是其未揭露與關聯方的重大交易。

3. 內部稽核活動在其稽核報告中聲明其工作符合國際內部稽核專業實務準則（簡稱「準則」）。最近的外部品質評估得出結論，內部稽核活動存在嚴重缺陷，影響其整體營運。
根據 IIA 指導，下列何者是發布未來審計報告最適當的行動？

A) 顯示內部稽核活動的運作部分符合標準，因為內部稽核活動已製定品質保證和改進計劃來解決缺陷，並滿足進行外部評估的要求。
B) 更新並重新發布先前的審計報告，刪除內部審計活動符合標準的斷言，並將其分發給收到原始報告的所有各方。
C) 在另一個外部評估確認已解決重大不符合領域之前，不要表明內部審計活動符合標準。
D) 在首席審計執行官確認內部審計活動已解決所有不符合項且已通知審計委員會之前，不要表明內部審計活動符合標準。

4. 首席審計執行官必須考慮內部稽核人員的能力水平，因為他們的能力會影響下列哪一項？

A) 計畫審核的成本效益關係。
B) 執行的審核數量。
C) 內部控制目標的實現情況。
D) 執行任務所需的熟練程度。

5. 下列哪一種內部控制措施最能減輕員工和供應商之間的貪腐風險？

A) 請員工簽署年度證明，證明他們遵守組織的道德準則。
B) 對採購和應付帳款功能進行強而有力的管理監督。
C) 定期檢查紙本和電子文件。
D) 制定禁止員工接受利害關係人禮物的政策。

Solutions: