IIA IIA-CIA-Part1-CN Questions & Answers - in .pdf
- Vendor: IIA
- Exam Code: IIA-CIA-Part1-CN
- Exam Name: Essentials of Internal Auditing (IIA-CIA-Part1中文版)
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IIA Essentials of Internal Auditing (IIA-CIA-Part1中文版) Sample Questions:
1. 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) 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。
B) 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。
C) 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。
D) 由於突如其來的全球疫情,一項建設工程嚴重延誤。
2. 一位內部稽核員評估稱,工廠鋼材失竊的風險很高。作為回應,工廠管理層採取了一系列控制措施,包括工廠周圍的圍欄、入口處的金屬探測器以及每月的鋼材庫存盤點。如果控制按預期運行,內部稽核師希望看到下列哪些結果?
A) 殘餘風險將降低至可接受的水平。
B) 固有風險將降低到可接受的程度。
C) 殘餘風險將會被消除
D) 固有風險將被降低至低於殘餘風險的程度。
3. 為什麼首席審計執行官必須追蹤並提高內部稽核人員的教育資格?
A) 確保員工每年完成所需的繼續專業教育學分。
B) 確保完成審計計畫所需的資源可用。
C) 滿足審計委員會的要求。
D) 準確進行績效評估
4. 「不應該採取任何可能以某種方式傷害最不幸的人的行動」這項原則體現了下列哪一項更普遍的道德原則?
A) 分配正義。
B) 功利主義利益。
C) 個人美德。
D) 宗教禁令。
5. 下列哪一項是外部審計師用來決定他們是否可以依賴內部稽核活動所完成的工作的關鍵決定因素?
A) 審計師的客觀性。
B) 審計師的獨立性。
C) 審核員的機密性。
D) 審計師的誠信。
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: A | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: A |
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