IIA IIA-CIA-Part1-CN valid exam dumps : Essentials of Internal Auditing (IIA-CIA-Part1中文版)

  • Exam Code: IIA-CIA-Part1-CN
  • Exam Name: Essentials of Internal Auditing (IIA-CIA-Part1中文版)
  • Updated: Jun 01, 2026
  • Q&As: 756 Questions and Answers

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IIA Essentials of Internal Auditing (IIA-CIA-Part1中文版) Sample Questions:

1. 當內部稽核師進行詐欺風險評估以評估組織如何管理此類風險時,適當的第一步是什麼?

A) 確定詐欺風險因應措施
B) 辨識潛在的詐騙場景
C) 評估詐欺風險的影響和可能性
D) 制定預防性和偵測性控制措施


2. 下列哪一項應在監督組織的道德氛圍方面發揮主導作用?

A) 高階管理層。
B) 董事會。
C) 營運管理。
D) 內部稽核活動。


3. 在COSO內部控制架構中,下列哪一個組成部分是其他組成部分的基礎?

A) 控制環境。
B) 監控
C) 控制活動。
D) 風險評估。


4. 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?

A) 確認所有索賠均在組織的旅行政策限制範圍內。
B) 驗證索賠是否已獲得適當的付款授權
C) 驗證索賠是否有發票或其他文件的適當支援。
D) 協調針對業務的索賠,這些請求已獲得主管批准


5. 內部稽核師在評估業務期間的詐欺風險時應先考慮哪些因素?

A) 查看之前所有相關的詐欺調查。
B) 調查任何相關的詐欺指控。
C) 將組織的詐欺策略與產業策略進行比較。
D) 向管理階層傳達任何可疑的詐欺活動。


Solutions:

Question # 1
Answer: B
Question # 2
Answer: B
Question # 3
Answer: A
Question # 4
Answer: D
Question # 5
Answer: A

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