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

1. 為了有效傳達組織對風險的接受程度，首席審計執行官必須先考慮下列哪一項？

A) 組織的風險因應策略
B) 組織對風險承受能力的看法
C) 組織的主要風險事件。
D) 組織的主要控制活動

2. 一位內部稽核員想要確定組織的 200 名員工是否按照正確的專案準確地計算了他們的工作時間。內部稽核師選取了 30 份員工時間報告作為樣本進行測試。根據測試，內部稽核師確定以下內容：
- 5 次時間報告不正確。
- 21 時間報告是正確的。
- 4 不支援時間報告。

A) 組織需要確保每個專案的所有員工時間報告都是準確和完整的，這樣組織就可以最大限度地減少與誇大員工時間和人工專案成本相關的潛在問題。
B) 該組織在報告員工時間方面存在重大缺陷，這可能導致專案勞動成本的高估。該組織未能報告準確和完整的員工時間可能會導致潛在的欺詐和濫用。
C) 由於向受影響帳戶收取的員工時間報告不準確且不完整，組織誇大了專案成本因此，組織無法確保向利害關係人準確報告保護成本
D) 組織通常確保每個專案的員工工時準確且完整。然而，在某些情況下，員工時間報告不正確或不支持證明多個專案勞動外套的合理性

3. 關於使用內部控制問卷 (ICQ) 的缺點，下列哪一項敘述是正確的？

A) 內部稽核師通常很難處理已完成的問卷，因為 ICQ 經常會引起管理層的詳細評論和長答案
B) 當內部稽核師需要涵蓋許多控製程序時，使用 ICQ 的效率通常低於進行觀察和檢查
C) ICQ 不足以有效保證組織流程在實務上的執行方式。
D) 內部稽核師通常很難為受標準化作業程序管轄的業務活動編製適當的 ICQ

4. 下列哪一種內部稽核程序通常涉及抽樣？

A) 趨勢分析與基準測試
B) 憑證與追蹤
C) 確認與財務報表分析
D) 重新執行與檢查

5. 一家大型跨國公司新任命的首席審計執行長 (CAE) 正在審查業務報告的職責，該公司在世界各地設有經驗豐富的內部審計部門。根據 IIA 指南，下列哪一項敘述是正確的？

A) CAE 僅需要審核、批准和簽署所有監管合規參與報告
B) CAE 需要審核、批准並簽署每一份參與報告。
C) CAE 可以委託審核、批准和簽署參與報告的責任，但應在報告發布後對其進行審核。
D) 內部稽核章程必須決定參與報告的授權簽署人。

Solutions: