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

1. IIA 道德準則的下列哪一項基本原則最能描述為誠實、勤奮、負責任地開展工作？

A) 能力
B) 完整性
C) 應有的專業關懷
D) 熟練程度

2. 為了遵守熟練程度標準，首席審計執行官在選擇新的內部稽核師時可能會考慮以下哪一項作為主要招募標準？

A) 審核員自我激勵和良好團隊合作的能力
B) 審核員工作經驗的長度與一致性
C) 審核員的技能與其他審核人員已具備的技能相比
D) 審核員表現出的解決問題的能力

3. 一家金融服務組織的董事會正在評估加強的監管及其對當前行業貸款實踐的影響。下列哪一個委員會可以幫助董事會識別和評估增加的法規的影響？

A) 審計委員會。
B) 治理委員會。
C) 風險委員會。
D) 品質委員會。

4. 下列哪一項描述了可以作為品質保證和改進計劃 (QAIP) 內部評估的一部分進行的持續監控活動？

A) 規劃與監督活動
B) 確定 QAIP 的目標是否是目前的
C) 辨識內部稽核流程和程序的改進機會
D) 評估監督質量

5. 根據 IIA 指導，新任首席審計執行官應採取下列哪項行動最適合了解內部稽核活動履行職責所需的當前知識、技能和能力水準？

A) 評估內部稽核活動成員是否瞭解並應用 11As 強制性指導。
B) 根據廣泛接受的能力架構所定義的標準，確定活動熟練程度的差距。
C) 由外部專家實體執行品質評估審查。
D) 確定成熟的內部稽核活動，作為衡量內部稽核活動能力的基準。

Solutions: