IIA-CIA-Part1-CN Vce Download | Pass-Sure IIA-CIA-Part1-CN: Internal Audit Fundamentals (IIA-CIA-Part1中文版)
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IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:
| Section | Objectives |
|---|
| Topic 1: Independence and Objectivity | - Individual objectivity and impairment - Organizational independence
|
| Topic 2: Quality Assurance and Improvement Program (QAIP) | - Continuous improvement of internal audit function - External quality assessments - Internal quality assessments
|
| Topic 3: Foundations of Internal Auditing | - IIA Standards and Code of Ethics overview - Internal audit definition, purpose, and value - Internal audit role in governance, risk, and control
|
| Topic 4: Proficiency and Due Professional Care | - Competence and skills requirements - Due professional care in engagements
|
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IIA Internal Audit Fundamentals (IIA-CIA-Part1中文版) Sample Questions (Q410-Q415):
NEW QUESTION # 410
組織的首席審計執行官分配審計資源來承擔高階管理層上一年要求的諮詢業務,以及對採購過程進行定期的保證審計,以下哪一項適當地區分了這兩項業務?
- A. 由於能力差距,保證服務的執行可能會被外包:諮詢服務的情況並非如此。
- B. 需要監控保證服務的結果;諮詢服務並非如此
- C. 保證服務的詳細資訊預計將包含在基於風險的審計計劃中;諮詢服務則不然。
- D. 當由最近在所審查領域承擔過責任的內部稽核師進行鑑證服務時,其客觀性會受到損害;諮詢服務並非如此
Answer: C
Explanation:
According to IIA standards, assurance services are expected to be included in the risk-based audit plan as they are integral to the systematic evaluation and improvement of risk management, control, and governance processes. Consulting services, however, are typically requested by management and do not necessarily follow the structured inclusion in the risk-based plan, reflecting their more flexible and situational nature.
References: The IIA's International Standards for the Professional Practice of Internal Auditing, particularly distinctions between assurance and consulting activities.
NEW QUESTION # 411
下列哪一項關於職責分工的敘述是正確的?
- A. 在評估一個組織的職責分工政策時,不需要考慮員工的能力。
- B. 資訊系統中職責分工的政策必須認識到資產的邏輯存取和實體存取之間的區別。
- C. 組織結構圖提供了職責分工的準確定義。
- D. 限制性的職責分離政策有助於改善組織的溝通。
Answer: B
NEW QUESTION # 412
下列哪一項描述了控制弱點?
- A. 採購程序設計良好且嚴格遵守,除非採購主管另有指示。
- B. 正常營運採購金額在 500 美元至 1,000 美元之間,超過 1,000 美元的採購需要兩個簽名。
- C. 採購代理人投資於一隻公開交易的共同基金,該基金的投資組合中列出了該公司一家供應商的股票。
- D. 預先編號的空白採購訂單保存在採購部門內。
Answer: A
NEW QUESTION # 413
IIA 道德準則的下列哪一項基本原則最能描述為誠實、勤奮、負責任地開展工作?
- A. 應有的專業關懷
- B. 完整性
- C. 熟練程度
- D. 能力
Answer: B
NEW QUESTION # 414
內部稽核活動使用逐要素審計方法來稽核組織對企業社會責任的控制。下列哪一項是內部稽核活動需要考慮的要素?
- A. 股東與投資者
- B. 員工家屬。
- C. 工作條件。
- D. 市場競爭。
Answer: C
Explanation:
When using the auditing-by-element approach to audit controls around corporate social responsibility (CSR), working conditions would be a relevant element for the internal audit activity to consider. This element is directly related to the social aspect of CSR, which focuses on the welfare and rights of employees within the organization.References: IIA guidance on auditing corporate social responsibility initiatives.
NEW QUESTION # 415
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