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IIA Essentials of Internal Auditing (IIA-CIA-Part1中文版) Sample Questions:
1. 關於職業欺詐,下列哪一項敘述是正確的?
A) 即使錯誤不是故意的,在估計損失時犯下錯誤的員工也可能犯下詐欺行為
B) 員工將組織所採購的物品移作個人使用,即構成資產挪用
C) 故意在財務報表揭露中省略負面資訊的員工是腐敗的典型例子
D) 在組織的電腦系統中創建拒絕服務的員工正在犯資產盜用罪
2. 下列哪些活動違反了 IIA 道德規範的原則?
A) 內部稽核員正在保留有關組織資訊系統安全所進行工作的個人記錄,以供將來使用。
B) 內部稽核員正在與政府監理機關討論涉及可疑供應商的相關資訊。
C) 內部稽核員正在使用最近參與的資訊來協助朋友的業務。
D) 這個內部稽核師正在執行他五年前工作過的採購部門的業務。
3. 下列哪一種情況顯示內部稽核獨立性受到損害?
A) 內部稽核師得出結論,控制措施有效運行,儘管他沒有收集支持證據
B) 內部稽核師被指派負責其先前負責的領域的保證審查
C) 內部稽核師開始揭露與審查領域管理階層存在的潛在利益衝突關係
D) 內部稽核師拒絕存取我所審查區域管理層的合作夥伴資訊
4. 為了進行有效的面談,內部稽核師應該使用下列哪些技術?
A) 避免直接提出問題,讓受訪者在回答前先思考
B) 面試時自信但不傲慢,展現專業精神
C) 使用技術語言與受訪的員工建立可信度
D) 在受訪者回答時準備下一個問題以展示準備情況
5. 下列哪一種情況會損害內部稽核活動的獨立性?
A) 內部稽核活動經常使用管理階層的風險概況來建構自己的年度規劃風險概況
B) 內部稽核活動負責公司的風險管理職能,其首席經理向首席審計執行長報告
C) 曾在公司財務部門工作的內部稽核活動的高階成員
D) 組織的執行長根據組織的政策和程序審查內部稽核活動的年度預算
Solutions:
Question # 1 Answer: B | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: B | Question # 5 Answer: B |