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

1. 下列哪一項敘述與 IIA 關於內部稽核師輔導所使用的指導意見一致？

A) 會員和內部稽核師應選擇非正式會議，即使這意味著不會建立正式文件。
B) 導師關係通常不適合內部稽核人員，因為它不會帶來專業發展。
C) 導師應該是內部稽核師的主管，以確保在相關且有意義的背景下評估稽核師的績效。
D) 指導的價值主要來自參與雙方之間的個人關係，指導者的相關經驗程度不應成為關鍵因素。

2. 一位內部稽核師受命調查一家大型製造業企業的生產線為何因零件短缺而頻繁停工。審計師了解到，用於透過電子交換自動產生採購訂單的生產資料收集在透過區域網路 (LAN) 連接的個人電腦上。採購訂單是根據下個月的生產計劃和已授權的物料需求計劃 (MRP) 從授權供應商處採購的，MRP 確定了每單位產品所需的零件數量。審計師懷疑停工的原因是採購需求沒有根據生產流程的變更進行更新。下列哪一項審計程序可用來驗證審計師的推測？

A) 將根據區域網路輸入的測試資料產生的採購訂單與最近一段時間根據生產資料產生的採購訂單進行比較。
B) 編製一份庫存過剩報告，並將庫存與目前生產量進行比較。
C) 選取幾個時期的生產估算和物料需求計劃 (MRP) 樣本，並在系統中進行追踪，以確定輸入資料的準確性。
D) 將基於目前生產估算和修訂後生產流程的MRP所需的零件與系統同期產生的採購訂單進行比較

3. 下列哪一項最準確地描述了稱為憑證的手動審核程序？

A) 測試從記錄轉送到隨後準備的文件的資訊的完整性
B) 透過向後追蹤先前準備的記錄來測試資訊的有效性
C) 向獨立第三方徵求並獲得準確性的書面驗證
D) 透過重新執行所需的任務或流程來測試控制的準確性

4. 某組織的首席審計執行官 (CAE) 完成了今年的基於風險的審計計劃，並意識到當前的人力資源不足以滿足該計劃的需要。 CAE 應採取什麼行動？

A) 修改審核計劃，以便可用審核資源足以滿足計劃的要求。
B) 儘早與那些領域很可能無法得到審查的部門經理進行溝通。
C) 向董事會及高階管理層通報所需資源及相關風險。
D) 獲得人力資源部關於支付加班費的批准，以努力完成審核計劃。

5. 內部稽核活動需要確認受助方所報告的活動是否有效，該受助方已從該組織取得可捐贈款項。下列哪一種方法最有助於實現此目標？

A) 核對管理層用於反映慈善捐款支出的總帳帳戶，該部門負責審查相關領域的財務狀況
B) 拜訪受助方，評估專案執行是否符合規定的資助範圍。
C) 核實受助方的最終報告是否與最初預算申請中所述的內容一致。
D) 訪問負責慈善活動的企業事務部門員工

Solutions: