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

1. 一位內部稽核員想要確定組織的 200 名員工是否按照正確的專案準確地計算了他們的工作時間。內部稽核師選取了 30 份員工時間報告作為樣本進行測試。根據測試，內部稽核師確定以下內容：
- 5 次時間報告不正確。
- 21 時間報告是正確的。
- 4 不支援時間報告。

A) 由於向受影響帳戶收取的員工時間報告不準確且不完整，組織誇大了專案成本因此，組織無法確保向利害關係人準確報告保護成本
B) 該組織在報告員工時間方面存在重大缺陷，這可能導致專案勞動成本的高估。該組織未能報告準確和完整的員工時間可能會導致潛在的欺詐和濫用。
C) 組織通常確保每個專案的員工工時準確且完整。然而，在某些情況下，員工時間報告不正確或不支持證明多個專案勞動外套的合理性
D) 組織需要確保每個專案的所有員工時間報告都是準確和完整的，這樣組織就可以最大限度地減少與誇大員工時間和人工專案成本相關的潛在問題。

2. 商業行為準則應包括下列哪一項以增強其威懾效果？
1. 不當行為的處罰的適當描述。
2. 違反行為準則可能導致刑事起訴的通知。
3.損害雇主利益的違法行為的說明。
4. 行為準則所涵蓋的員工名單。

A) 1 和 3
B) 2 和 4
C) 3 和 4
D) 1 和 2

3. 內部稽核師正在分析國家記錄，並關心交易是否記錄在短期內。會計經理解釋說，外部審計師批准了這些記錄，並產生了外部審計團隊領導的電子郵件。內部稽核師應如何因應？

A) 請外部審計師作為獨立第三方再次審查同一交易
B) 查閱帳戶會計原則、標準及有關分錄時間的相關指南
C) 採訪財務長並取得她對如何記錄交易的意見
D) 將此交易的記錄與去年執行的類似交易進行比較

4. 在對應收帳款 (AR) 流程進行審計期間，內部稽核師指出，應收帳款工作人員仍未定期進行對賬，這是在上次審計後提出的建議。財務報告職能的監控未能發現此缺陷。財務報告職能和 AR 均向負責實施行動計畫的財務長報告。下列哪一項支持內部稽核師將兩項觀察結果合併為一項報告結果的決定？

A) 觀察結果與公共流程中相同的控制活動相關。
B) 觀察是在同一次審核期間進行的，並且行動計劃有一個共同的所有者。
C) 觀察結果具有共同的控制，並且在先前的審核中已註意到。
D) 觀察有一個共同的過程，並且觀察的行動計劃有一個共同的所有者。

5. 在專門負責詐欺調查的團隊成員離開內部稽核團隊後，首席審計執行官決定根據需要將詐欺調查外包給第三方服務提供者。下列何者最可能成為此外包決策的缺點？

A) 成本。
B) 靈活性。
C) 獨立。
D) 熟悉。

Solutions: