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最新的 CIA Challenge IIA-ACCA 免費考試真題：

問題 #1

The following transactions and events occurred during the year:

- $300,000 of raw materials were purchased, of which $20,000 were returned because of defects
- $600,000 of direct labor costs were incurred.
- S750.000 of manufacturing overhead costs were incurred.
What is the organization's cost of goods sold for the year?

A. $1 500 000
B. $1,610.000
C. $1.480.000
D. $1650 000

問題 #2

According to the COSO enterprise risk management (ERM) framework, which of the following is not a typical responsibility of the chief risk officer?

A. Providing the board with an independent, objective risk perspective on financial reporting.
B. Defining ERM roles and responsibilities.
C. Guiding integration of ERM with other management activities.
D. Establishing risk category definitions and a common risk language for likelihood and impact measures.

問題 #3

Which of the following is the most effective control to prevent unauthorized entrance of a former employee of the organization?

A. Installing security guards who have undergone a background check at all entrances.
B. Revoking the former employee's biometrics from the entrance systems
C. Installing multiple high-powered surveillance cameras throughout the organization
D. Keeping doors locked and accessible with a key that is provided only to employees

問題 #4

According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization's operations?

A. The services may preclude assurance services from the consulting engagement.
B. The services impose no responsibility to communicate information other than to the engagement client.
C. The services must be aligned with those defined in the internal audit charter.
D. The services must not be performed by the same internal auditor who performed assurance services, in order to maintain objectivity.

問題 #5

According to IIA guidance, which of the following best describes internal auditors' responsibility regarding fraud?

A. Internal auditors must have sufficient knowledge to evaluate the risk of fraud.
B. Internal auditors should take a leading role in investigating all fraud-related cases.
C. Internal auditors should report all fraud cases to law enforcement agents, in accordance with the Code of Ethics.
D. Internal auditors are responsible for ensuring that fraud does not occur.

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