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

  • Exam Code: IIA-CIA-Part1-CN
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1中文版)
  • Updated: Oct 26, 2026
  • Q & A: 890 Questions and Answers

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About IIA IIA-CIA-Part1 中文 Exam Questions

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What are the topics covered in IIA-CIA-Part1 Exam

Candidates must know the topics before they start of preparation. Because it will really help them in hitting the core. Our IIA-CIA-Part1 Exam exam dumps will include the following topics:

  • Fraud Risks (10%)
  • Governance, Risk Management, and Control (35%)
  • Proficiency and Due Professional Care (18%)
  • Independence and Objectivity (15%)
  • Foundations of Internal Auditing (15%)
  • Quality Assurance and Improvement Program (7%)

For more information visit:

IIA-CIA-Part1 Exam Reference

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:

SectionObjectives
Topic 1: Proficiency and Due Professional Care- Due professional care in engagements
- Competence and skills requirements
Topic 2: Quality Assurance and Improvement Program (QAIP)- Continuous improvement of internal audit function
- Internal quality assessments
- External quality assessments
Topic 3: Foundations of Internal Auditing- Internal audit definition, purpose, and value
- Internal audit role in governance, risk, and control
- IIA Standards and Code of Ethics overview
Topic 4: Independence and Objectivity- Individual objectivity and impairment
- Organizational independence

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

Question #1

關於品質保證和改進計劃 (QAIP),下列哪一項敘述是正確的?

  • A. 評估員的資格必須傳達給董事會
  • B. QAIP 結果的報告可以委託給高階稽核人員
  • C. 應至少每五年向董事會報告一次 QAIP 狀況
  • D. 選擇外部評估員的責任在於董事會
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #2

內部稽核師正在最終確定有關組織整體內部控制系統有效性的審計報告。進行了多次審計測試,發現的唯一問題是執行長經常要求員工破例或繞過組織的標準書面政策和程序。
下列哪一個結論最適合審計師報告?

  • A. 審計師應指出內部控制系統無效。
  • B. 審計師應表明內部控制體係是有效的。
  • C. 審計師應表明,除了發現的小問題外,內部控制系統總體上是有效的。
  • D. 審計師無法在審計報告中發表結論性意見。
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #3

内部审计章程发挥以下哪些作用?

  • A. 它为高级管理层提供正式标准,以便定期评估内部审计职能的目的、权限和责任是否充分。
  • B. 它为所有内部审计人员提供对记录、人员和实物财产的无限制访问权限。
  • C. 它为管理层和董事会就组织的内部审计职能提供正式的书面协议。
  • D. 赋予内部审计职能部门权力,可以开展任何能够提升或保护组织价值的欺诈调查活动。
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #4

在每月一次的內部稽核人員會議上,首席審計執行長 (CAE) 決定強調內部稽核人員在工作中保持客觀的重要性。下列哪一個範例最適合 CAE 作為會議簡報的一部分?

  • A. 應始終使用統計抽樣技術來抽取無偏抽樣進行測試。
  • B. 在審核審核期間,不應與審核客戶進行非審核對話。
  • C. 應適當審查內部稽核員完成的現場工作。
  • D. 內部稽核師應避免與稽核客戶同時使用午餐室。
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #5

一家建筑公司的内部审计员怀疑存在欺诈行为,因为在两个大型工地,手动工具和额外材料的库存更换成本一直超出预算。
根据这些信息,这些工作场所最有可能发生哪种类型的欺诈行为?

  • A. 挪用。
  • B. 撇取。
  • C. 转移。
  • D. 支出欺诈。
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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