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

1. 下列哪一種屬性抽樣方法最適合用來衡量過帳到應付帳款分類帳的總錯誤？

A) 按比例大小採樣的機率
B) 走走停停採樣
C) 發現取樣
D) 經典變數取樣

2. 下列哪一個場景是適當的參與監督的例子？

A) 專案主管對初級審計師和高級審計師提供同等的監督。
B) 專案主管使用內部稽核軟體。
C) 專案主管和團隊成員定期會面，討論專案進度。
D) 首席審計執行官親自監督每項工作。

3. 自行車製造商在生產每輛自行車時都會產生固定成本和變動成本。
關於這些成本，下列哪一項敘述是正確的？

A) 如果自行車產量增加 30%，則單位固定成本將會下降。
B) 每單位固定成本將根據生產週期內生產的自行車數量直接變化。
C) 如果自行車產量增加15%，則單位變動成本將成比例增加。
D) 總變動成本將與生產過程中生產的自行車數量成反比。

4. 根據馬斯洛的需求層次理論，下列何者最能描述管理者為支持部屬的職涯發展和未來晉升而專門為其分配任務的策略？

A) 組織歸屬感
B) 同事的尊敬。
C) 工作保障。
D) 自我實現。

5. 一家全球性組織的董事會發現，自去年以來，不道德行為的報告數量增加。為了幫助董事會更了解組織內部的道德意識水平，應採取下列哪些措施？

A) 請求內部稽核部門執行與道德相關的保證業務。
B) 向所有員工重申組織道德準則的重要性
C) 提供員工內部道德相關培訓研討會
D) 對全公司員工進行關於道德規範的調查。

Solutions: