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IIA IIA-CIA-Part2-CN Questions & Answers - in .pdf

IIA-CIA-Part2-CN pdf
  • Total Q&A: 709
  • Update: Jun 06, 2026
  • Price: $59.99
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  • Vendor: IIA
  • Exam Code: IIA-CIA-Part2-CN
  • Exam Name: Practice of Internal Auditing (IIA-CIA-Part2中文版)
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IIA IIA-CIA-Part2-CN Q&A - Testing Engine

IIA-CIA-Part2-CN Study Guide
  • Total Q&A: 709
  • Update: Jun 06, 2026
  • Price: $59.99
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  • Vendor: IIA
  • Exam Code: IIA-CIA-Part2-CN
  • Exam Name: Practice of Internal Auditing (IIA-CIA-Part2中文版)
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IIA Practice of Internal Auditing (IIA-CIA-Part2中文版) Sample Questions:

1. 下列何者最能體現內部稽核人員勝任其工作?

A) 內部稽核人員與其專案團隊合作。
B) 內部稽核人員在稽核過程的每個階段都會與營運管理階層會面。
C) 內部稽核人員完成持續專業發展計畫。
D) 內部稽核師遵守國際內部稽核師協會的道德準則。


2. 公司合併決定促使首席審計執行長 (CAE) 提議對現有的年度審計計劃進行臨時性修改,以應對新出現的風險。針對審計計畫的修改,CAE 應採取下列哪一項最適當的行動?

A) 將修訂後的審計計畫直接提交給執行長批准。
B) 與財務長溝通,並將修訂後的審計計畫提交給執行長批准。
C) 將修訂後的審計計畫直接提交董事會批准
D) 與執行長溝通,並將修訂後的審計計畫提交給董事會批准。


3. 在人力資源審計的規劃過程中,內部稽核師取得了組織架構圖。審計師觀察到該組織結構呈現扁平化。審計師在執行此項工作時應該考慮下列哪些風險?

A) 職業和晉昇路徑不容易被看見和定義。
B) 溝通可能是自上而下的,來自下級員工的回饋很少。
C) 交易和決策需要多次批准,導致處理延遲。
D) 員工自主權較小,可能會導致員工流動率高或士氣低落。


4. 在什麼情況下,首席審計執行長 (CAE) 對薪資職能提供保證服務可能會被認為是有問題的?

A) 在擔任 CAE 之前,CAE 是薪資經理。
B) CAE 先前在該領域承擔了一項諮詢任務,以改善流程。
C) 此品質保證審查是在管理階層要求的諮詢任務中發現問題後啟動的。
D) 幾年前,CAE 曾為薪資部門執行會計職能。


5. 根據馬斯洛的需求層次理論,下列何者最能描述管理者為支持部屬的職涯發展和未來晉升而專門為其分配任務的策略?

A) 同事的尊敬。
B) 組織歸屬感
C) 自我實現。
D) 工作保障。


Solutions:

Question # 1
Answer: C
Question # 2
Answer: D
Question # 3
Answer: A
Question # 4
Answer: A
Question # 5
Answer: C

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IIA-CIA-Part2-CN Related Exams
IIA-CIA-Part2-JPN - Practice of Internal Auditing (IIA-CIA-Part2日本語版)
IIA-CIA-Part1-JPN - Essentials of Internal Auditing (IIA-CIA-Part1日本語版)
IIA-CIA-Part1-CN - Essentials of Internal Auditing (IIA-CIA-Part1中文版)
IIA-CIA-Part3-KR - Business Knowledge for Internal Auditing (IIA-CIA-Part3 Korean Version)
IIA-CIA-Part3-German - Business Knowledge for Internal Auditing (IIA-CIA-Part3 Deutsch Version)
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