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IIA Practice of Internal Auditing (IIA-CIA-Part2中文版) Sample Questions:

1. 下列哪一項是非統計抽樣相對於統計抽樣的優點？

A) 非統計抽樣允許在決定樣本量時使用主觀判斷。
B) 非統計抽樣提供了選擇滿足審核測試目標所需的最小樣本量的機會。
C) 非統計抽樣為管理提供更客觀的建議。
D) 非統計抽樣允許審核員指定可靠性等級和所需的精確度。

2. 一項合規專案正在進行中，審核活動的管理階層已要求內部稽核師在專案完成前定期提供狀態更新和初步觀察資訊。下列何者是內部稽核師最適當的回應？

A) 審計師應告知管理階層，在專案完成且結果經過專案主管的品質檢查之前，無法傳達所要求的資訊。
B) 審計師應分享所要求的信息，但明確表示，他不適合根據管理層可能提供的進一步信息來糾正任何觀察結果。
C) 審計員應部分滿足該請求，解釋說他可以提供有關業務程序和時間表的狀態更新，但無法提供有關初步觀察的資訊。
D) 審計員應滿足資訊請求，並向管理階層簡要介紹重要的初步觀察結果。

3. 一位審計客戶對最近諮詢業務的建議做出了回應。客戶表示，幾項建議的流程改善將不會實施。內部稽核活動應採取下列哪些行動來因應？

A) 與管理階層確認該決定並將該決定記錄在審核文件中。
B) 將問題記錄在審核文件中並進行跟進，直到問題得到解決。
C) 針對未解決的問題啟動保證工作。
D) 將未解決的問題上報給董事會，因為它們可能會給組織帶來重大風險。

4. 當在諮詢業務中發現重大風險時，內部稽核師最適合採取下列哪一項行動？

A) 向高階管理層報告諮詢活動中發現的風險。
B) 請勿報告風險，因為它超出了諮詢業務的範圍。
C) 不要將風險納入風險管理流程的評估中，因為這是管理階層的責任。
D) 只有當諮詢業務中識別出的風險是諮詢業務目標的一部分時，才將其納入下一次年度風險評估中。

5. 下列哪一方負責在依賴外部審計師工作的同時確保內部審計活動得出的結論和意見得到充分支持？

A) 外部審計師
B) 首席審計執行官
C) 高階管理層
D) 董事會

Solutions: