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Updated: Sep 06, 2025

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IIA Essentials of Internal Auditing (IIA-CIA-Part1中文版) Sample Questions:

1. 風險評估表明,組織人力資源部門解決特定風險的成本大於感知的利益。在這種情況下,組織應採取哪一種風險應對方法?

A) 接受風險。
B) 降低風險。
C) 轉移風險。
D) 分擔風險。


2. 在發布最終審計報告後,專案主管收到管理層贈送的昂貴禮物,以表彰她對改善業務所做的貢獻,如果接受該禮物,下列哪一項是正確的?

A) 此專案主管違反了 IIA 道德規範中的誠信原則。
B) 該專案主管沒有違反 IIA 道德規範的任何原則。
C) 此專案主管違反了 IIA 道德規範中的保密原則。
D) 此專案主管違反了 IIA 道德規範中的客觀性原則。


3. 內部稽核師在提供不利的審計結果時對營運管理階層完全誠實。下列何者最能描述審計師所體現的 IIA 道德規範原則?

A) 能力
B) 誠信
C) 透明度
D) 客觀性


4. 一家大型商業銀行因詐欺行為被監管機構罰款,原因是其員工在一段時間內未經客戶同意為現有客戶開設了數千個新帳戶。後來發現,員工被賦予了不切實際的新客戶目標,並且每天都受到管理階層的嚴格監控。
下列哪一種控制措施最有可能降低詐欺行為的可能性?

A) 員工舉報專線的可用性
B) 所有員工均可接受詐欺訓練。
C) 對目前績效和薪酬計畫的評估。
D) 對所有現有員工進行背景調查。


5. 下列哪一種工具對於內部稽核師評估組織風險因應措施的有效性最有用?

A) 風險登記冊。
B) 風險與控制矩陣。
C) 流程圖。
D) 熱圖。


Solutions:

Question # 1
Answer: A
Question # 2
Answer: D
Question # 3
Answer: B
Question # 4
Answer: C
Question # 5
Answer: A

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