Pass your actual test at first attempt with IIA IIA-CIA-Part2-CN training material
Updated: Sep 03, 2025
No. of Questions: 603 Questions & Answers with Testing Engine
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1. 董事會對可能影響組織實現年度目標的能力的潛在外部風險表示擔憂 董事會要求內部審計活動提供諮詢服務,以深入了解外部風險 下列哪項參與目標是合適的來滿足這個要求?
A) 評估組織最小化潛在外在風險的能力
B) 評估組織實施的有助於最大限度降低風險的控制措施
C) 評估組織所在市場的風險影響
D) 評估組織審核向組織提供必要服務的供應商的流程
2. 首席審計執行官被要求定義來年的內部審計活動的關鍵績效指標 (KPI)。 KPI 必須衡量效率和有效性。下列哪一項是衡量有效性的 KPI 範例?
A) 內部稽核師決定最少數量的問題,並為每次審計提供解決這些問題的建議
B) 下一財政年度每個項目的差旅費用大幅減少
C) 內部稽核報告始終在稽核報告截止日期之前提交
D) 管理階層完成的參與度調查顯示「達到或超出預期」的閒置
3. 內部控制問卷的目的是什麼?
A) 評估可能阻止審核領域實現其目標的風險。
B) 更頻繁地執行控制項測試
C) 從地理上分散的人群樣本中收集信息
D) 評估遠端辦公室與集中設計程序的合規程度
4. 下列哪一種推薦類型最有可能提出最長期的解決方案?
A) 基於根本原因的建議
B) 基於原因的建議
C) 基於條件的建議
D) 以效果為基礎的建議
5. 管理階層要求內部稽核諮詢服務。在實地工作期間,內部稽核團隊發現了重大控制問題。下列哪一項是首席審計執行官的適當回應?
A) 向高階管理層和董事會報告重大控制問題並建議糾正措施
B) 結束諮詢活動並按計劃向管理層報告結果
C) 專注於諮詢業務,並安排接下來的保證業務來解決控制問題
D) 與參與客戶就糾正措施達成一致
Solutions:
Question # 1 Answer: A | Question # 2 Answer: D | Question # 3 Answer: A | Question # 4 Answer: A | Question # 5 Answer: A |
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