IIA IIA-CIA-Part1 中文 Q&A - in .pdf

  • IIA-CIA-Part1 中文 pdf
  • Exam Code: IIA-CIA-Part1 中文
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1中文版)
  • Updated: Nov 10, 2026
  • Q & A: 890 Questions and Answers
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  • Q & A: 890 Questions and Answers
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IIA IIA-CIA-Part1 中文 Q&A - Testing Engine

  • IIA-CIA-Part1 中文 Testing Engine
  • Exam Code: IIA-CIA-Part1 中文
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1中文版)
  • Updated: Nov 10, 2026
  • Q & A: 890 Questions and Answers
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx

IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:

SectionWeightObjectives
Fraud Risks15%- Fraud risk assessment and prevention
  • 1. Identifying and prioritizing fraud risks
  • 2. Preventive and detective controls
- Fraud concepts and types
  • 1. Asset misappropriation, corruption, financial statement fraud
  • 2. Fraud triangle and fraud risk factors
- Internal audit responsibilities regarding fraud
  • 1. Detecting fraud indicators
  • 2. Investigation procedures and reporting
Foundations of Internal Auditing35%- Quality assurance and improvement program
  • 1. Conformance with Standards
  • 2. Internal and external assessments
  • 3. Requirements and scope of QAIP
- Independence and objectivity
  • 1. Impairments to independence/objectivity
  • 2. Organizational independence and reporting lines
  • 3. Individual objectivity and safeguards
- Purpose, authority, and responsibility of internal auditing
  • 1. Assurance vs. advisory services
  • 2. Internal audit charter requirements
  • 3. Definition, mission, and core principles
Governance, Risk Management, and Control30%- Governance frameworks and processes
  • 1. Roles of board, management, and internal audit
  • 2. Governance models and best practices
- Risk management
  • 1. Internal audit role in risk management
  • 2. Risk appetite, assessment, and response
  • 3. Risk management frameworks (e.g., COSO, ISO 31000)
- Internal control
  • 1. Control frameworks and components
  • 2. Types of controls and control activities
  • 3. Evaluating control effectiveness
Ethics and Professionalism20%- IIA Code of Ethics
  • 1. Rules of conduct and application
  • 2. Principles: integrity, objectivity, confidentiality, competency
- Professional conduct and due care
  • 1. Due professional care in engagements
  • 2. Competence and continuing professional development

IIA Internal Audit Fundamentals (IIA-CIA-Part1中文版) Sample Questions:

Question #1

根據 IIA 指南,下列哪一項關於 ISO 31000 的敘述是正確的?

  • A. 此框架可有效解決組織的結構、規模和風險狀況,但無法解決其文化目標。
  • B. 關鍵原則方法檢查風險管理流程的每個要素是否到位。
  • C. 改善組織風險管理方法的終點應該是評估任何變化的差距分析。
  • D. 儘管框架很複雜,但三種主要方法的組合通常能產生最多的訊息
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #2

內部稽核師認為內部稽核活動的獨立性受到損害。內部稽核師應先採取下列哪一項行動?

  • A. 與審計經理討論損害情況
  • B. 向高階管理層報告減損情況
  • C. 確定揭露損害的最佳方法。
  • D. 決定損傷的影響程度
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #3

根據 IIA 的道德準則,與審計客戶有戀愛關係的內部稽核師違反了下列哪項行為規則?

  • A. 保密。
  • B. 獨立。
  • C. 客觀性。
  • D. 誠信。
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #4

下列哪一項是確保系統能如預期運作的風險監控範例?

  • A. 考慮風險的後果和可能性
  • B. 與管理階層溝通風險
  • C. 檢查風險處理計畫的進度
  • D. 記錄風險及其影響範圍
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #5

在開始財務合規業務之前,業務主管會閱讀財務部門的業務計劃,並與總監進行非正式會面,以了解有關任何關鍵問題的更多資訊。敬業度主管展現了下列哪項能力?

  • A. 有效溝通的能力
  • B. 了解利害關係人需求的能力
  • C. 展現勇氣的能力
  • D. 激發信任的能力
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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