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IIA Internal Audit Fundamentals (IIA-CIA-Part1中文版) - IIA-CIA-Part1 中文 Free Exam Questions

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QUESTION NO: 1
一個組織透過分銷商銷售產品。該組織的首席審計執行官堅持認為該組織的行為準則也適用於其分銷商。這可以減輕下列哪些風險？

Correct Answer: A Vote an answer
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QUESTION NO: 2
內部稽核師未能識別母公司與子公司之間的交易。最有可能失敗的原因是什麼？

Correct Answer: D Vote an answer
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QUESTION NO: 3
關於內部稽核活動提供的保證及諮詢服務，下列哪一項敘述是正確的？

Correct Answer: A Vote an answer
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QUESTION NO: 4
根據 IIA 指導，下列何者最能體現首席審計執行官如何確保採取應有的專業謹慎措施？

Correct Answer: D Vote an answer
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QUESTION NO: 5
哪些風險管理活動會導致內部稽核師承擔管理責任？

Correct Answer: A Vote an answer
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QUESTION NO: 6
舉報人向內部稽核通報了組織員工與主要供應商之間存在利益衝突的情況。應先執行下列哪一個步驟？

Correct Answer: C Vote an answer
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QUESTION NO: 7
內部稽核師已完成鑑證業務。關於訂婚，下列哪一項最有可能是正確的？

Correct Answer: C Vote an answer
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QUESTION NO: 8
下列哪一項可能會增加組織控制環境的風險？

Correct Answer: D Vote an answer
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QUESTION NO: 9
最近，一個組織的內部稽核活動發現了一些接受付款的幽靈員工，高階管理層決定加強內部控制措施來解決這個問題。下列哪一項被認為是減少向幽靈員工付款的有效控制措施？

Correct Answer: B Vote an answer
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QUESTION NO: 10
一位內部稽核師想要將她所在組織的治理流程與一個知名的治理模式進行比較。審計師將採取下列哪一種方法來實現此目的？

Correct Answer: C Vote an answer
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QUESTION NO: 11
一家投資顧問公司購買了專業責任保險，以防止客戶因收到錯誤或不準確的建議而提起訴訟。下列何者最能描述這種風險管理技術？

Correct Answer: C Vote an answer
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QUESTION NO: 12
內部稽核師未能識別母公司與子公司之間的交易。最有可能失敗的原因是什麼？

Correct Answer: D Vote an answer
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QUESTION NO: 13
根據 NA 指導，下列哪一項關於典型詐欺計畫的敘述是正確的？
1. 當員工在某項對組織產生不利影響的交易中擁有未公開的個人經濟利益時，就會發生轉移。
2. 逃稅是指組織故意在報稅表上報告虛假或誤導性訊息，以減少應繳稅款。
3. 盜刷涉及從組織竊取現金或資產，通常透過調整組織的記錄來掩蓋。
4.當某人導致組織發放虛假商品或服務的付款時，就會發生支出詐欺。

Correct Answer: C Vote an answer
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QUESTION NO: 14
根據 IIA 指導，下列何者對於確保組織的風險管理計畫長期有效最為關鍵？

Correct Answer: C Vote an answer
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QUESTION NO: 15
哪一種策略組合可以最好地評估組織風險評估活動的有效性？
1. 與各級員工面談，討論組織的目標、重大風險和風險偏好。
2. 審查董事會會議記錄，以確定是否及時向董事會傳達所識別的重大風險。
3. 透過審查控制設計、測試控制和審查監控程序來評估管理補救措施的充分性和及時性。
4. 檢視內部稽核人員的專業發展計劃，以確保所有人都有能力評估組織的風險評估活動。

Correct Answer: B Vote an answer
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Total 769 questions

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