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

1. 內部審計活動正在計劃為外國子公司進行鑑證業務。根據 IIA 指導，下列哪些內容將包含在與所審查領域管理層的初步溝通中？

A) 業務範圍、預計時間範圍、審核員姓名。
B) 資源與差旅預算、參與範圍、預計時間範圍。
C) 審核員姓名、資源與差旅預算、參與範圍。
D) 預計時間範圍、審核員姓名以及資源和差旅預算。

2. 下列何者最可能出現在內部稽核程序手冊中？

A) 審計師從管理階層收集資料的權限範圍。
B) 所審查領域的策略計劃摘要。
C) 對每次參與所需資源的說明。
D) 當管理階層對調查結果提出異議時，適當的回應選項。

3. 在審計業務規劃期間，內部稽核師正在確定利用電腦輔助審計技術 (CAAT) 的最佳方法。下列哪一種方法可以最大限度地利用 CAAT？

A) 檢查，因為它使審核員能夠驗證管理階層如何將資料輸入到應用程式中進行處理。
B) 跟踪，因為它使審核員能夠快速驗證記錄計數是否正確包含在編譯中。
C) 重新效能，因為它使審核員能夠驗證應用程式是否正確執行了計算。
D) 測試數據，因為它將使審核員能夠確保應用程式按照管理層的描述處理交易。

4. 專案主管審查專案期間執行的關鍵活動的主要目標是什麼？

A) 確保所有執行的工作符合可接受的品質標準
B) 確保管理階層對合作進度感到滿意
C) 確保參與在預算範圍內準時完成
D) 確保管理階層對所有觀察結果提供適當的回應

5. 下列哪一項最能防止對組織的網路釣魚攻擊？

A) 定期進行安全意識培訓
B) 使用防火牆
C) 入侵偵測系統
D) 應用程式強化

Solutions: