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IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:

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

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最新的 Certified Internal IIA-CIA-Part1-CN 免費考試真題 (Q468-Q473):

問題 #468
對於面臨業務中斷和各自財務損失的組織來說，下列哪項預防性控制措施最有效？

A. 透過購買衍生性商品來對沖公司資產。
B. 組織系統依賴第三方雲端解決方案提供者。
C. 針對突發情況制定業務連續性計畫。
D. 確保組織免受財務損失。

答案：C

解題說明：
A business continuity plan (BCP) is a preventive control that aims to ensure the continuity of critical business functions and processes in the event of a disruption or disaster2.
A BCP identifies the potential risks and impacts that could affect the organization, and outlines the strategies and actions to mitigate them and resume normal operations as soon as possible3.
A BCP can help organizations to reduce the financial losses and reputational damages caused by business interruptions, and enhance their resilience and preparedness4.
References:
1: Business continuity: Managing disaster and disruption2 2: Preventive controls5 3: 25 Key Financial Controls for Small Businesses3 4: 5 Steps To Protect Your Business From Supply Chain Disruptions4

問題 #469
根據標準，下列哪一項可以證明內部稽核師的熟練程度？

A. 首席稽核執行官必須為每位內部稽核員配備一位具備完成稽核所需的知識、技能或其他能力的人員。
B. 每位內部稽核師必須對 IT 風險和控制有足夠的了解，並且能夠評估詐欺風險以及組織管理詐欺風險的方式。
C. 每位內部稽核師必須持有詐欺領域的一項或多項認證，並尋求與詐欺偵測和詐欺調查相關的持續專業發展。
D. 業務團隊中的每位內部稽核師必須擁有與業務團隊中其他審計師相同程度的知識、技能和其他能力。

答案：B

問題 #470
下列哪一項是電腦取證審計的範例？

A. 恢復已刪除的通訊和電子郵件。
B. 測試是否符合定義可接受的電腦所使用的策略。
C. 評估對特定位置 IT 資產分配的控制。
D. 記錄組織網路上的目標網路安全事件。

答案：A

解題說明：
Computer forensic auditing is the process of collecting and analyzing digital evidence from electronic devices, such as computers, mobile phones, or tablets2. The purpose of computer forensic auditing is to investigate and resolve cases involving cybercrime, fraud, or other illegal or unethical activities3. One of the examples of computer forensic auditing is recovering deleted communications and emails, which can help to reveal the identity, motive, or modus operandi of the perpetrators or suspects4.
References:
1: Forensic Audit Guide - Definition, Steps, Reasons3, p. 2
2: What Is Computer Forensics? Types, Techniques, and Careers2, p. 1
3: What Is a Forensic Audit, How Does It Work, and What Prompts It?5, p. 1
4: IT Audit & Digital Forensics: How to use an IT audit to prepare for a computer forensics investigation6, p. 1

問題 #471
一位內部稽核師正在為三年前他負責的領域提供諮詢服務。諮詢範圍的一部分包括對審計師幫助開發的績效衡量系統的審查。
對於諮詢服務，審計師應採取的最佳行動是什麼？

A. 在接受諮詢約定之前向客戶披露潛在的損害
B. 接受諮詢服務。即使距離他上次在審查領域工作已經超過一年，客觀性也不會受到影響。
C. 僅在獲得董事會批准後才接受諮詢服務。
D. 由於他負責該領域並且他的客觀性將受到損害，因此不要提供諮詢服務，

答案：A

解題說明：
The best course of action for the auditor in this scenario is to disclose the potential impairment to the customer before accepting the consulting engagement. By doing so, the auditor maintains transparency regarding any conflicts of interest and allows the customer to make an informed decision about the auditor's objectivity. Disclosing prior involvement ensures that both the auditor and the client acknowledge and address any potential bias that could affect the outcomes of the consulting service.
IIA's International Standards for the Professional Practice of Internal Auditing and Code of Ethics.

問題 #472
當開始評估組織新修訂的風險管理流程的有效性時，內部稽核師應先檢視下列哪一項？

A. 現有風險評估與識別流程。
B. 年度報告中的關鍵風險揭露。
C. 風險緩解計畫與風險因應措施。
D. 組織策略和業務計劃。

答案：D

解題說明：
When assessing the effectiveness of the organization's newly revamped risk management processes, internal auditors should first review the organizational strategy and business plans. This review helps auditors understand the context and priorities of the organization, which are crucial for evaluating how well the risk management processes are aligned with strategic objectives.
Best practices and standards from the IIA regarding assessing risk management processes, emphasizing alignment with organizational strategies.

問題 #473
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