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

1. 「不應該採取任何可能以某種方式傷害最不幸的人的行動」這項原則體現了下列哪一項更普遍的道德原則？

A) 宗教禁令。
B) 功利主義利益。
C) 分配正義。
D) 個人美德。

2. 根據 IIA 指導，內部稽核章程應詳細說明下列哪一項內容？

A) CAE 用於管理組織內部控制的流程
B) 審計委員會的職責
C) 內部稽核活動將向外部第三方提供的服務的性質
D) 管理的目的與目標

3. 內部稽核章程的下列哪一項規定是內部稽核活動獨立性最重要的因素？

A) 內部稽核的定義
B) 內部稽核活動權限聲明
C) 內部稽核活動報告結構的描述
D) 內部稽核活動職責的描述

4. 內部稽核師在提供不利的審計結果時對營運管理階層完全誠實。下列何者最能描述審計師所體現的 IIA 道德規範原則？

A) 透明度
B) 誠信
C) 能力
D) 客觀性

5. 下列哪一項是確保系統能如預期運作的風險監控範例？

A) 考慮風險的後果和可能性
B) 檢查風險處理計畫的進度
C) 與管理階層溝通風險
D) 記錄風險及其影響範圍

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