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A brief introduction to the course

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

1. 在一次保證活動中，一位內部稽核員指出，透過使用宏，可以大幅減少員工在大型 Excel 電子表格中存取客戶資訊所花費的時間。審核員希望訓練員工如何使用巨集。下列哪一項是內部稽核師採取的最適當的行動方案？

A) 審核員不得執行培訓，因為任何改善業務流程的任務都可能影響審核的獨立性。
B) 審核員應獲得延長目前參與的許可，並在流程所有者的批准下執行改進任務。
C) 審核員可以在未獲得正式批准的情況下繼續執行改進任務，因為該任務是自願的且不耗時。
D) 在執行改善任務之前，審核員必須與業務流程負責人建立新的、單獨的顧問業務。

2. 在鑑證業務的規劃階段識別和評估關鍵風險時，內部稽核師應專注於哪些方面？

A) 抽樣風險。
B) 剩餘風險。
C) 固有風險
D) 審計風險。

3. 內部稽核活動需要確認受助方所報告的活動是否有效，該受助方已從該組織取得可捐贈款項。下列哪一種方法最有助於實現此目標？

A) 核實受助方的最終報告是否與最初預算申請中所述的內容一致。
B) 核對管理層用於反映慈善捐款支出的總帳帳戶，該部門負責審查相關領域的財務狀況
C) 拜訪受助方，評估專案執行是否符合規定的資助範圍。
D) 訪問負責慈善活動的企業事務部門員工

4. 當在應付帳款職能審查過程中儘早發現重大發現時，下一步哪項行動最適合溝通該問題？

A) 記下工作底稿中的項目，以便包含在最終審計報告中
B) 透過臨時備忘錄更新進行實習生會計管理
C) 召開會議並與審計委員會討論我的問題
D) 發現問題後立即通知執行長

5. 一位內部稽核師受命調查一家大型製造業企業的生產線為何因零件短缺而頻繁停工。審計師了解到，用於透過電子交換自動產生採購訂單的生產資料收集在透過區域網路 (LAN) 連接的個人電腦上。採購訂單是根據下個月的生產計劃和已授權的物料需求計劃 (MRP) 從授權供應商處採購的，MRP 確定了每單位產品所需的零件數量。審計師懷疑停工的原因是採購需求沒有根據生產流程的變更進行更新。下列哪一項審計程序可用來驗證審計師的推測？

A) 將基於目前生產估算和修訂後生產流程的MRP所需的零件與系統同期產生的採購訂單進行比較
B) 選取幾個時期的生產估算和物料需求計劃 (MRP) 樣本，並在系統中進行追踪，以確定輸入資料的準確性。
C) 將根據區域網路輸入的測試資料產生的採購訂單與最近一段時間根據生產資料產生的採購訂單進行比較。
D) 編製一份庫存過剩報告，並將庫存與目前生產量進行比較。

Solutions: