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

1. 下列哪一項是正在進行的獨立監測活動的最佳範例？

A) 管理與監督活動
B) 管理品質保證活動
C) 內部稽核詐欺防制與偵測活動
D) 外部審計品質保證活動

2. 根據 MA 指導，下列哪一項是內部稽核活動的適當角色？

A) 實施風險管理流程。
B) 指導管理階層應對風險。
C) 代表管理階層實施風險因應措施。
D) 設定風險偏好。

3. 內部稽核師將為組織執行下列哪項諮詢活動？

A) 評估該組織的企業社會責任計畫是否實現了其減少碳排放的年度目標。
B) 與高階管理層溝通，以便更了解新的採購控制如何最大限度地縮短付款處理時間。
C) 為組織內新上任的內部稽核師提供建議，指導他們如何制定下一財年的審計計畫策略
D) 向組織的部門經理介紹如何在日常營運中實施風險管理流程。

4. 將業務活動外包被視為下列哪一種風險管理技術？

A) 避免風險。
B) 降低風險
C) 共擔風險。
D) 降低風險。

5. 下列哪一項行為將被視為違反 HAfs 關於獨立性的強制性指導？

A) 董事會在批准首席執行幹事的年度薪酬調整之前，徵求高階管理層的建議。
B) 首席審計執行長 (CAE) 在職能上向董事會報告，在行政上向財務長報告。
C) 首席審計執行官定期更新內部審計章程並提交給董事會批准，而不是按照特定的時間表
D) 首席審計執行官至少每五年向董事會確認一次內部稽核活動的組織獨立性，

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