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IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:

Section	Objectives
Topic 1: Independence and Objectivity	- Organizational independence - Individual objectivity and impairment
Topic 2: Quality Assurance and Improvement Program (QAIP)	- Internal quality assessments - External quality assessments - Continuous improvement of internal audit function
Topic 3: Proficiency and Due Professional Care	- Competence and skills requirements - Due professional care in engagements
Topic 4: Foundations of Internal Auditing	- Internal audit role in governance, risk, and control - IIA Standards and Code of Ethics overview - Internal audit definition, purpose, and value

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IIA Internal Audit Fundamentals (IIA-CIA-Part1中文版) Sample Questions (Q611-Q616):

NEW QUESTION # 611
一位內部稽核師正在根據她對應付帳款流程的評估來準備一份意見草案。下列哪一項是流程建議？

A. 所有付款的應付帳款授權操作都應該自動化。
B. 超過 10,000 美元的付款，未遵循應付帳款授權政策。
C. 授權政策要求所有超過 10,000 美元的付款都要經過兩級批准。
D. 由於不符合授權政策，對於 10,000 美元以上的付款可能會產生不適當的付款。

Answer: A

NEW QUESTION # 612
下列哪一種情況最可能威脅內部稽核活動的獨立性？

A. 內部稽核經理為她上一年工作的採購部門提供諮詢服務。
B. 內部稽核活動完全外包給外部服務提供者。
C. 首席審計執行官在職能上向董事會報告，在行政上向執行長報告。
D. 內部稽核活動的年度預算由財務長批准。

Answer: D

Explanation:
The independence of the internal audit activity can be threatened if the annual budget for the internal audit activity is approved by the chief financial officer (Option B). This situation creates a potential conflict of interest because the CFO has a significant influence over the internal audit activity's resources, which may impact its ability to operate independently and objectively. According to the IIA Standards, Standard 1110:
Organizational Independence, the internal audit activity must be free from interference in determining the scope of internal auditing, performing work, and communicating results. Functional reporting to the board and administrative reporting to the CEO (Option A) supports independence, while outsourcing and providing consulting services (Options C and D) do not inherently threaten independence as long as proper safeguards are in place.
IIA Standards, Standard 1110: Organizational Independence
IIA Practice Guide: Independence and Objectivity

NEW QUESTION # 613
關於企業社會責任 (CSR)，下列哪一項敘述是正確的？

A. 企業社會責任探索的許多領域通常包含在審計範圍或年度審計計劃中，
B. 與影響利害關係人的許多其他報告責任領域不同，企業社會責任在很大程度上是自願的。
C. 通常，基於報告的公共性質，營運管理層不會發揮主要作用
D. 儘管企業在企業社會責任報告上投入了大量資源，但投資者通常不依賴企業社會責任資訊。

Answer: B

Explanation:
Corporate Social Responsibility (CSR) reporting is largely voluntary, unlike financial reporting which is typically required by law. Organizations choose to engage in CSR activities and reporting to demonstrate their commitment to ethical behavior and sustainable business practices. This aspect of CSR highlights the discretionary nature of these initiatives and their reporting, aligning with the current understanding in corporate governance and sustainability circles.
Global Reporting Initiative (GRI) Standards

NEW QUESTION # 614
新的內部稽核師懷疑有欺詐行為。新審計師應該採取什麼行動？

A. 通知首席審計執行官並會見嫌疑人以確定該人是否有詐欺行為。
B. 記錄支援資訊並建議適當的審計管理層進行調查。
C. 收集相關審計證據並開始與該區域的管理層合作調查詐欺行為。
D. 評估現有控制措施並實施新程序以減少詐欺機會。

Answer: D

Explanation:
If a new internal auditor suspects fraud, the appropriate action is to document supporting information and recommend an investigation to the appropriate audit management, such as the chief audit executive (CAE).
This approach maintains the auditor's objectivity and ensures that suspicions of fraud are handled by following the proper channels and procedures established within the organization for such matters.References: IIA guidance on fraud and the auditor's role in fraud detection, which emphasizes the importance of documenting evidence and escalating fraud concerns through proper management channels.

NEW QUESTION # 615
在下列哪種情況下首席審計執行官 (CAE) 需要拒絕該任務？

A. 內部稽核團隊不具備審計 IT 業務的專業知識。
B. CAE 需要購買外部服務來實施內部稽核保證計畫。
C. 內部稽核團隊缺乏進行顧問業務所需的專業知識
D. 內部稽核團隊不具備偵測和調查詐欺行為的專業知識。

Answer: C

Explanation:
The chief audit executive (CAE) would be required to decline a consulting engagement if there is no available expertise on the internal audit team to perform it. According to IIA standards, internal auditors must possess the knowledge, skills, and other competencies needed to perform their responsibilities. Accepting an assignment without the requisite expertise could impair the effectiveness and credibility of the audit function.
IIA Standards for the Professional Practice of Internal Auditing

NEW QUESTION # 616
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