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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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根據 HA 指導,下列哪一項最能支持內部稽核師的結論,即該組織的風險管理流程是有效的?
Correct Answer: A 🗳️
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一家大型組織的首席審計執行官 (CAE) 被董事會要求負責風險管理和合規運營,這兩個部門是組織內的不同部門,並接受內部審計活動的定期審計。關於這些職能的未來審計,下列哪一種方法最適合?
Correct Answer: C 🗳️
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下列哪一種情況最能保護內部稽核師的客觀性?
Correct Answer: C 🗳️
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高階管理層和董事會對合作期限以及合作結果是否符合組織的策略和目標表示擔憂。如果首席審計執行官採取下列哪一種行動,可以解決這些問題?
Correct Answer: A 🗳️
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內部稽核師在提供不利的審計結果時對營運管理階層完全誠實。下列何者最能描述審計師所體現的 IIA 道德規範原則?
Correct Answer: C 🗳️
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