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

1. 完成鑑證業務後，首席審計執行長 (CAE) 得出結論認為，管理層已接受了組織可能無法接受的風險等級。 CAE 最適合的第一步是什麼？

A) 與負責風險領域的管理階層成員討論此問題。
B) 僅與執行長討論此問題。
C) 與高階管理層討論此問題。
D) 通知董事會。

2. 一家銀行的內部稽核員通知分行經理，其中一個金庫的鎖出現故障。首席審計執行官 (CAE) 認為與此問題相關的風險重大，並建議立即採取補救措施。 CAE 下一步最適合的步驟是什麼？

A) 與對解決風險負有最終責任的董事會討論此問題
B) 與分公司經理再次討論，嘗試改變他的觀點，並鼓勵他改變建議
C) 記錄分行經理接受風險的決定，否則，無需其他說明：需要採取行動。
D) 通知高階管理層，分行經理在沒有任何事先溝通的情況下取消了已承諾的行動計劃

3. 流程圖在稽核計畫期間非常有用，因為它們所包含的資訊可以幫助內部稽核師執行下列哪項操作？

A) 了解業務流程。
B) 決定執行審核所需的審核團隊的規模。
C) 了解組織目標。
D) 了解管理階層的風險承受能力。

4. 在對管理階層內部控制系統的充分性形成意見時，下列哪項調查結果將為首席審計執行官提供最可靠的保證？
* 在對律師事務所的招聘流程進行審計時，發現潛在員工的資歷並不總是得到充分確認。此流程在後續審核中保持不變。
* 在對應付帳款部門進行審計時，審計師計算出有百分之二的帳款逾期支付。這種情況在後續審計中仍然存在。
* 在對租賃機構的車隊進行審計時發現，在任何特定時間，都有 8% 的車輛無法運作。在下一次審計中，這個數字有所增加。
* 在賭場現金處理流程進行審計期間，內部審計發現老虎機和現金點算之間的轉移流程存在控制缺陷：它立即得到糾正。

A) 僅限 2 和 4
B) 僅限 1 和 4
C) 僅限 2 和 3
D) 僅限 1 和 3

5. 一位內部稽核師正在採購領域進行鑑證業務。審計師遵循為該業務準備的一份任務清單。在此過程中，審計師注意到一些與採購程序要求不符的情況。然而，這些偏差與審計師完成清單任務並無直接關聯，也不會妨礙其完成任務。因此，審計師沒有進一步調查這些偏差。下列哪一項清單缺陷最有可能適用於這種情況？

A) 標準化與系統化方法
B) 無法保持清單更新
C) 過度依賴與虛假的安全感
D) 靈活性有限

Solutions: