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

1. 高級內部稽核師在內部稽核活動中受聘，為期兩年，然後晉升為業務營運團隊中的營運經理。在這種情況下何時使用人員安排？

A) 職業模型
B) 能力角
C) 外包協議
D) 旋轉模型

2. 下列哪一項不是控制自我評估的結果？

A) 非正式的軟控制被省略，更多的焦點放在硬控制上。
B) 非稽核員工在評估控制並將控制流程與管理風險相關聯方面變得經驗豐富。
C) 內部稽核師參與並了解自我評估流程。
D) 組織的整個目標-風險-控制基礎設施需要更嚴格的監控和持續改善。

3. 下列哪一項代表衡量短期償債能力的比率？

A) 所賺取利息的倍數。
B) 負債股本比率。
C) 利潤率。
D) 流動比率。

4. 一名內部稽核員發現，向一個供應商重複付款。作為糾正措施，管理層已收回重複付款。下列哪一項描述了管理階層在這種情況下的行動？

A) 基於原因的行動計畫。
B) 基於條件的行動計劃。
C) 以效果為基礎的行動計劃。
D) 基於根本原因的行動計畫。

5. 根據 IIA 指南，在決定是否需要對建議採取後續行動時，內部稽核活動 (IAA) 不會考慮下列哪一項？

A) 矯正措施的複雜性。
B) 進行後續活動所需的資源量。
C) 糾正措施失敗可能產生的影響。
D) 修正所報告的情況所需的工作量和成本。

Solutions: