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:

SectionObjectives
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?

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?

Answer: B


NEW QUESTION # 412
下列哪一項描述了控制弱點?

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?

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?

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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