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

1. 在開始財務合規業務之前，業務主管會閱讀財務部門的業務計劃，並與總監進行非正式會面，以了解有關任何關鍵問題的更多資訊。敬業度主管展現了下列哪項能力？

A) 有效溝通的能力
B) 展現勇氣的能力
C) 激發信任的能力
D) 了解利害關係人需求的能力

2. 除了內部審計活動的職責外，首席審計執行官還被要求監督該組織的保險職能。下列哪一項回應最適合？

A) 向董事會報告請求並推薦替代流程以獲得與保險活動相關的保證。
B) 修改內部稽核章程，納入對保險職能的監督，確保其所有職責均以適當記錄。
C) 歡迎承擔額外的責任，因為它代表了獲得更多資訊以供未來審核的機會。
D) 立即從審核範圍中刪除組織的保險職能。

3. 下列何者最能描述內部稽核活動對風險管理架構實施的貢獻？

A) 內部稽核在保證審查期間確定關鍵風險領域並提供稽核結果。
B) 內部稽核參與風險緩解措施的設計。
C) 內部稽核參與設定風險偏好。
D) 內部稽核有助於決定已識別風險的優先順序。

4. 關於外部品質評估，下列哪一項敘述是正確的？

A) 可以由組織外部的合格專業人員進行外部評估來取代內部評估。
B) 當任命新的首席審計執行官 (CAE) 時，應在 CAE 任職的第一年進行外部品質評估。
C) 可以透過自我評估和獨立的外部驗證來執行，但必須每三年執行一次。
D) 外部品質評估必須至少每五年由合格的獨立評估員或評估團隊進行一次。

5. 在進行品質保證和改進計劃評估之前，需要確定以下哪一項？

A) 不符合項揭露。
B) 部門績效標準。
C) 補​​救時間範圍。
D) 外部評估資源

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