Updated: Jun 02, 2026
No. of Questions: 756 Questions & Answers with Testing Engine
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1. 內部稽核活動正在執行治理任務。下列哪一項可以為內部稽核師評估組織文化提供最佳證據?
A) 繼任計畫、發展計畫、以及包含職責和權限的職位說明。
B) 有關第三方治理實務的人員和客戶調查、實際報告以及盡職調查結果。
C) 有關向第三方強制報告、揭露委員會章程和職責以及內部溝通系統的詳細資訊。
D) 道德與誠信政策;與員工進行結構化訪談;並建立和傳達價值觀、使命和願景。
2. 根據 IIA 指導,下列哪一種訓練方法被認為最有效地幫助新晉內部稽核師掌握工作場所內部稽核實務的能力?
A) 參加內部稽核研討會。
B) 追求內部稽核認證。
C) 報名參加內部稽核實務網路研討會。
D) 參與各種審計任務。
3. 在專案計畫期間,內部稽核師認定某項測試的成本超過了結果所帶來的預期效益。他確定可以將該測試從審核工作計劃中刪除。內部稽核師最好證明了下列哪一項?
A) 應有的專業關懷
B) 熟練程度
C) 個人客觀性
D) 內部評估
4. 在下列哪一種情況下,內部稽核活動的組織獨立性會受到損害?
A) 董事會薪酬委員會批准首席審計執行官的薪酬。
B) 首席審計執行官在行政上向執行長報告。
C) 內部稽核活動為專案主管在上一年負責的活動提供保證服務。
D) 內部稽核有範圍限制。
5. 新的內部稽核活動正在考慮採用風險和控制框架。在此過程中,下列哪一項是最適當的考慮因素?
A) 框架應該需要更少的資源來實現
B) 框架應始終適合組織
C) 此架構不應由內部稽核活動開發
D) 框架應適用於單一專案而非整個組織
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: D | Question # 3 Answer: A | Question # 4 Answer: D | Question # 5 Answer: B |
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