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IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:

SectionObjectives
Topic 1: Quality Assurance and Improvement Program (QAIP)- Internal quality assessments
- Continuous improvement of internal audit function
- External quality assessments
Topic 2: Independence and Objectivity- Individual objectivity and impairment
- Organizational independence
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
- Internal audit definition, purpose, and value
- IIA Standards and Code of Ethics overview

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IIA Internal Audit Fundamentals (IIA-CIA-Part1中文版) Sample Questions (Q117-Q122):

NEW QUESTION # 117
下列哪一項是辨識相關詐欺風險因素流程中的第一步？

Answer: A

Explanation:
The first step in identifying relevant fraud risk factors involves gaining an understanding of the organization's business activities. This understanding helps auditors to recognize and evaluate the potential fraud risks present in different areas of the organization. Gathering this information forms the foundation for further analysis and the implementation of appropriate controls.References: IIA Guidance on Fraud Risk Assessment


NEW QUESTION # 118
在所有詐欺的共同特徵中，組織對下列哪一項影響最大？

Answer: C


NEW QUESTION # 119
內部稽核師在進行詐欺風險評估後擴大了支付業務的測試範圍儘管投入了額外的審計資源，但並未發現重大問題不幸的是，幾個月後發現了重大支付欺詐根據 IIA 指南，以下哪項關於內部審計師應用應有的專業謹慎的陳述是正確的？

Answer: A

Explanation:
Due professional care was applied by the internal auditor. According to IIA guidance, due professional care involves applying reasonable judgment in all audit circumstances. The auditor's decision to extend the scope of testing based on a fraud risk assessment, even though no issues were initially found, represents a judicious use of professional judgment given the potential risk of fraud. The fact that fraud was later discovered does not necessarily imply a lack of professional care, as audits cannot guarantee the detection of all frauds.
IIA Standard 1220 - Due Professional Care


NEW QUESTION # 120
電工拜訪客戶以評估工作範圍。拜訪後，銷售辦公室根據電工的估算和批准的價格表編制並向客戶發送建議書。內部稽核師注意到，在過去六個月中，取消的提案數量大幅增加。在這種情況下，審計師應考慮下列哪一種詐欺風險情境？

Answer: A

Explanation:
The scenario describes a substantial increase in cancelled proposals, which could indicate fraudulent activity.
One potential fraud risk scenario is that some electricians might be offering clients reduced fees if they pay with cash, leading to off-the-record transactions. This can result in the cancellation of official proposals and lost revenue for the company, as these transactions might not be recorded in the company's financial systems.
This type of fraud involves bypassing the formal processes and price lists, which impacts the integrity of the procurement and sales processes.
References:
* IIA Practice Guide: Fraud and Internal Audit
* COSO Fraud Risk Management Guide


NEW QUESTION # 121
下列哪一項是首席審計執行官（CAE）展現應有的職業謹慎的例子？

Answer: A


NEW QUESTION # 122
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