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IIA Business Knowledge for Internal Auditing (IIA-CIA-Part3中文版) Sample Questions:

1. 一位首席審計執行官 (CAE) 在財政年度中期加入組織。一份基於風險的年度審計計劃已獲董事會批准，並已開始執行。然而，在與主要利害關係人討論後，CAE 意識到最初的審計計劃中並未涵蓋一些重要的關鍵風險領域。 CAE 應該如何應對？

A) 修改計畫以納入新發現的風險，並將重大臨時變更通報給高階管理層和董事會以供審查和批准
B) 由於新風險的重要性，應指派內部稽核師立即在已發現新風險的領域執行鑑證工作
C) 承諾交付原始年度審計計劃，因為該計劃已獲得董事會批准
D) 確保新發現的風險納入下一年度審計計劃

2. 內部稽核師使用風險與控制問卷作為組織反賄賂和腐敗計畫審計的初步調查的一部分。使用這種方法的主要目的是什麼？

A) 透過獨立於反賄賂計畫的外部機構驗證控制訊息
B) 確定組織反賄賂計畫中是否有某些控制措施
C) 獲取有關組織反賄賂計劃中某些控制措施的證明資訊
D) 將來自一個來源的記錄與隨後準備的有關反賄賂計劃的記錄進行比較

3. 投資者組織在購買另一個組織 40% 的股票時可能會使用下列哪一種會計方法？

A) 成本法。
B) 公允價值法。
C) 權益法。
D) 合併方法。

4. 下列哪一個網路適合在多個城市和國家/地區開展業務的組織？

A) 區域網
B) 城域網路。
C) 廣域網路。
D) 儲存區域網路。

5. 一些組織已經制定了開設共同擁有的購物中心的策略。該策略的主要目的是什麼？

A) 提供更高的價值。
B) 發展核心競爭力。
C) 增強市場綜效。
D) 降低成本。

Solutions: