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

1. 根據 IIA 指南，新的內部稽核師應具備下列哪些能力？

A) 了解 IT 風險與控制。
B) 行業特定的技術專業知識。
C) 法務會計知識。
D) 網路安全的專業知識，這是一個風險日益增加的領域。

2. 關於品質保證和改進計畫所需的要素，下列哪一項敘述最準確？

A) 完成內部評估的內部稽核師必須出示執行品質評估的認證。
B) 為了遵守標準，內部稽核活動必須至少每年對其流程和功能進行一次客觀評估。
C) 品質評估重點在於內部稽核活動的結構、與利害關係人的關係、對標準的遵守以及內部稽核人員的熟練程度。
D) 內部評估提供足夠的客觀性，向董事會提供證據，證明內部稽核活動了解組織的控制流程。

3. 內部稽核活動計畫審核供應鏈功能內的供應商品質管理流程。這種鑑證業務與典型的顧問業務有何相似之處？

A) 對於這兩種類型的業務，內部稽核師均被禁止承擔營運職責。
B) 對於這兩種類型的業務，內部稽核師全權負責決定目標和目的。
C) 對於這兩種類型的業務，內部稽核師都必須獲得其團隊缺乏能力的領域的必要技能。
D) 對於這兩種類型的項目，如果內部稽核師之前管理過供應鏈職能，則他們不應參與該項目。

4. 關於為滿足外部品質評估要求而進行的獨立同儕審查過程，下列哪一項敘述是正確的？

A) 來自獨立但相關組織（例如附屬機構）的個人可以進行同儕審查
B) 同儕審查通常比聘請外部品質評估員的成本效益更低
C) 同一內部稽核活動中的兩個人可以進行獨立的同儕評審，只要他們不向同一審計經理報告
D) 只要不向同一首席審計執行官匯報，從事不同內部審計活動的個人可以被視為獨立

5. 下列哪一項活動最能反映內部稽核師對發展專業能力的承諾？

A) 參加一系列本地提供的訓練課程。
B) 請求參與年度審計計劃的所有工作。
C) 參加如何使用數據分析的網路研討會
D) 完成針對目標訓練需求的技能評估與發展計劃，

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