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IIA Business Knowledge for Internal Auditing (IIA-CIA-Part3中文版) Sample Questions:
1. 在對汽車輪胎製造廠進行審核時,內部審核員注意到上一營運期間生產的輪胎數量顯著減少。為了確定工人效率低下是否導致了下降,審核員應該要求提供哪些額外資訊?
A) 營運期間工廠生產員工的平均人數。
B) 營運期間輪胎生產總工時。
C) 生產機械利用率。
D) 營運期間的輪胎總生產成本。
2. 在開始對內部稽核職能進行外部評估之前,首席審計執行長應與董事會就下列哪項達成一致?
A) 外部評估團隊所需的資格
B) 應審查的審計領域
C) 所需的測試級別
D) 每個外部評估團隊成員所需的專業技能
3. 下列哪一項是首席審計執行長優先考慮納入內部稽核計畫的業務的起點?
A) 年度保證圖
B) 內部控制框架
C) 風險管理成熟度模型
D) 風險矩陣
4. 內部稽核員正在評估與組織的行動裝置策略相關的風險。她指出,該組織允許第三方(供應商和訪客)使用外部智慧設備存取其專有網路和系統。內部稽核師最應該關注下列哪一類智慧型設備風險?
A) 合規性。
B) 物理安全
C) 戰略
D) 隱私
5. 當管理階層採用吸收成本法時,固定製造費用成本被歸類為下列哪一種類型的成本?
A) 直接產品成本
B) 間接成本
C) 間接期間成本
D) 直接期間成本
Solutions:
Question # 1 Answer: B | Question # 2 Answer: A | Question # 3 Answer: D | Question # 4 Answer: A | Question # 5 Answer: A |