Is the performance review questions sames for executive officers as well CXO?

IMO, you can use the same set of questions if they are articulated in a way that is relevant commonly. However, there is another approach where you can design questions specific to cohorts i.e. Leadership/CXOs or function wise.

You cannot have the same set of questions. CXOs are a different league. Ideally the questions are decided by the board. You need to take their inputs.