IIA Practice of Internal Auditing (IIA-CIA-Part2中文版) : IIA-CIA-Part2-CN

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IIA Practice of Internal Auditing (IIA-CIA-Part2中文版) Sample Questions:

1. 兩位內部稽核師正在進行一項有關衍生性商品的審計業務。審計師與公司的會計主管會面。會計主管後來向首席審計執行官 (CAE) 抱怨，審計師花了數小時才理解衍生性商品的基本概念以及衍生性商品在簿記中的典型記錄方式。首席審計執行官本應更全面地考慮哪些方面？

A) 審計員的資格。
B) 會計主管的日程安排可用性。
C) 參與目標。
D) 審計測試計劃的詳細資訊。

2. 除了首席審計執行官的專業經驗之外，什麼決定了評估剩餘風險的頻率和方法？

A) 組織環境變化的頻率
B) 董事會和高階管理層設定的期望
C) 營運管理階層和高階管理層設定的期望
D) 執行內部稽核業務的頻率

3. 根據 IIA 指南，下列哪一項準確描述了首席審計執行官對最終審計報告的責任？
1. 協調參與後會議，與管理階層討論最終審計報告。
2. 將管理階層的回應納入最終審計報告中。
3. 審核並批准最終審計報告。
4. 確定誰將收到最終審核報告。

A) 1 和 4
B) 1 和 2
C) 3 和 4
D) 2 和 3

4. 根據赫茲伯格的雙重激勵理論，下列哪一個因素最常被滿意的員工提及？

A) 同儕關係與個人生活
B) 工作條件與安全。
C) 薪資和職位。
D) 責任與晉升

5. 作為審計工作的一部分，內部稽核師會核實原材料是否按時定期送達組織倉庫。這體現了什麼樣的目標？

A) 合規性
B) 財務報告
C) 戰略
D) 操作

Solutions: