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

1. 根據 IIA 指南，關於內部稽核活動的品質保證和改進計劃 (QAIP)，下列哪一項敘述是正確的？

A) 內部評估僅依賴已完成的審計業務的績效評估。
B) 首席審計執行官負責評估外部評估員的適合性和能力。
C) QAIP 結果必須先與董事會討論並獲得批准才能分發給高階管理層。
D) 根據董事會的決定，外部評估的頻率可以超過五年指導方針。

2. 根據 IIA 指導，內部稽核活動需要下列哪一項？

A) 如果內部稽核師缺乏必要的能力或技能，首席稽核執行官必須拒絕諮詢業務或尋求專業建議和協助
B) 內部稽核部門應避免進行缺乏必要能力或技能的鑑證業務
C) 審計委員會應確保內部稽核活動持續提升其知識與技能，以履行其職責
D) 在當今以技術和大數據為主導的商業環境中，每位內部審計師都必須具備有關 IT 風險和基於技術的審計技術的詳細知識

3. 當庫存耗盡時，組織允許同一個人實際存取庫存併購買新資產。下列何者最能幫助組織管理詐欺風險？

A) 會計人員應定期對發票和採購訂單進行核對
B) 管理階層應制定一項政策，要求新庫存資產的採購必須採用序列化訂單形式，並保留副本
C) 會計人員應定期進行庫存盤點並核對庫存變動
D) 內部稽核師應檢視採購資產的頻率和數量，以發現庫存水準的趨勢

4. 內部稽核活動應建立下列哪一項以確保審計員掌握進行審計的適當技能？

A) 解決審計風險領域的品質保證和改進計劃
B) 鼓勵審計人員獲得認證的政策
C) 包含內部稽核活動使命與願景的稽核章程
D) 將業務與策略目標連結的內部稽核計劃

5. 下列哪一項敘述最能描述外部審計師與內部稽核師之間的職能差異？

A) 內部稽核師最直接關注的是詐欺的發現，而外部稽核師最直接關注的是詐欺的預防。
B) 內部稽核師對控制措施是否足以管理風險提供保證。包括未能實現未來目標的風險，外部審計師評估財務報告的準確性和可理解性。
C) 內部稽核師始終由組織僱用，而不是外包，外部審計師從未由組織僱用，而是獨立簽約。
D) 內部稽核師評估過去的成就以了解控制是否有效運行，而外部稽核師則專注於財務報告的準確性。

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