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

1. 下列哪一種內部稽核活動人員配置模式的缺點是稽核員總是新的並且正在接受訓練？

A) 能力模型中心。
B) 職業模型。
C) 混合模型。
D) 旋轉模型。

2. 內部稽核活動採用平衡計分卡方法來評估其績效 根據 MA 指南，下列哪一項是與審計客戶相關的關鍵績效指標？

A) 截至糾正措施日期實施的建議百分比
B) 符合國際專業實務框架
C) 員工經驗
D) 已完成計劃審核的百分比

3. 在下列哪些族群中，內部稽核師最有可能選擇使用分層抽樣方法？

A) 由存放在不同倉庫中的相同商品組成的庫存
B) 組織透過現金收入或應收帳款所賺取的收入。
C) 為滿足當地稅務機關的要求而提交的稅務報告
D) 必須確認符合品質標準的物料批次

4. 哪種類型的審計業務最適合用來決定組織如何在長期內獲得更多利潤？

A) 績效審核
B) 合規與財務審計
C) 品質審核
D) 營運審核

5. 當內部稽核師評估財務報告控制時，下列哪一項是五種基本的財務報表斷言之一？

A) 可靠性或適當性
B) 相關性
C) 合理性
D) 存在或發生

Solutions: