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

1. 下列何者最能體現策略目標？

A) 組織的目標是將預算減少 10%。
B) 每季的顧客滿意度指數必須達到 90%。
C) 明年將安裝十個快速充電站。
D) 該組織將在 5 年內實現碳中和。

2. 在完成後續審計業務後，首席審計執行長 (CAE) 指出，管理層尚未實施任何緩解措施來解決初始審計報告中報告的高風險。 CAE 必須採取什麼初步步驟來解決這種情況？

A) 向外部審計師報告狀況。
B) 將問題上報給董事會。
C) 與負責風險領域的管理階層成員討論此問題。
D) 將問題傳達給高階管理層。

3. 在參與計畫期間，哪一方對組織流程和關鍵控制如何運作提供了最準確和最新的描述？

A) 執行所審查活動的日常任務和功能的個人
B) 外部審計師，因為他們了解財務報表背後的關鍵控制
C) 負責審查活動的管理階層
D) 董事會，因為他們負責對組織進行全面監督

4. 在醫療保健組織中，內部審計活動為治理、風險和控制提供總體保證首席審計執行官向高級管理層提供建議和影響，審計策略利用組織的風險管理根據醫管局的指導，內部審計分為以下哪個階段成熟度最能描述這個組織？

A) 已管理。
B) 新興。
C) 基礎設施。
D) 初始。

5. 下列何者是內部稽核師與所審查領域的管理階層進行臨時溝通的主要原因？

A) 跟進先前要求的訊息
B) 證明內部稽核師的熟練程度
C) 及時提供結果討論
D) 展示良好的專案監督

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