Free IIA-CIA-Part1-CN Questions for IIA Essentials of Internal Auditing (IIA-CIA-Part1中文版) IIA-CIA-Part1-CN Exam as PDF & Practice Test Engine
內部稽核師正在進行測試以收集有關組織庫存帳戶餘額的證據，並注意到所使用的樣本可能支持這樣的結論：記錄的帳戶餘額沒有重大錯報，而事實上，事實並非如此。審計師的擔憂最能描述下列哪一種風險？
Correct Answer: C
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下列哪些因素通常用於評估以確定風險事件的嚴重程度？
Correct Answer: C
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公司的檢舉主要支持哪個層級的企業社會責任？
Correct Answer: D
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下列哪一項關於企業社會責任利害關係人理論的敘述是正確的？
Correct Answer: D
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下列哪一項是風險規避策略的範例？
Correct Answer: C
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內部稽核員正在審查過去六個月的員工差旅費是否有詐欺行為。下列哪項測驗最能偵測出已申報個人旅行的情況？
Correct Answer: A
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內部稽核活動所採取的下列哪一項行動需要向董事會揭露不符合標準的情況？
Correct Answer: A
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根據 IIA 指導，下列哪一項內容應納入內部稽核章程以協助確立內部稽核活動的權威？
Correct Answer: A
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新任首席審計執行官希望為其組織制定正式的內部控制架構。她使用全球公認的框架作為指導。她可能認為以下哪一項對於為她的組織創建新框架至關重要？
Correct Answer: C
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下列哪一項可以用來減少員工對控制的不滿？
Correct Answer: D
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