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IIA Business Knowledge for Internal Auditing (IIA-CIA-Part3中文版) Sample Questions:

1. 某市政府的唯一內部稽核師希望對內部稽核工作底稿執行適當的監督。下列哪一項最適合？

A) 請每位專案客戶在專案結束時對工作底稿樣本進行審查
B) 根據全球內部稽核標準，在這種情況下，內部稽核師可以對選定的工作底稿進行自我審查
C) 在採取法律預防措施的情況下，聘請其他組織的同儕審查員
D) 請董事會或管理階層簽署工作底稿

2. 根據以下訊息，哪個組織償還短期債務的能力最弱？
組織 A：流動資產 1,200,000 美元；流動負債為 400,000 美元 組織 B：流動資產為 1,000,000 美元；流動負債為 1,000,000 美元 組織 C：流動資產為 900,000 美元；流動負債為 300,000 美元 組織 D：流動資產為 1,000,000 美元；流動負債為 250,000 美元

A) 組織 D
B) 組織 B
C) 組織 A
D) 組織 C

3. 內部稽核師正在使用數據分析來關注工作期間的高風險領域。審計員已獲得數據並正在努力消除數據中的冗餘。關於此場景，下列哪一項敘述是正確的？

A) 審計員正在分析數據，準備傳達結果。
B) 審計員正在規範化資料以準備進行分析。
C) 審計員正在清理數據，準備確定可能涉及哪些流程。
D) 審計員在定義問題之前正在審查資料。

4. 下列哪一項描述了機械式組織結構？

A) 對自我控制的依賴往往較低。
B) 溝通的主要方嚮往往是橫向的。
C) 被指派的任務的定義往往是廣泛且籠統的。
D) 所需的知識類型往往廣泛且專業。

5. 組織網路安全風險評估架構的哪個元件允許管理階層根據使用者角色實施使用者控制？

A) 資訊存取管理
B) 資訊資產清單
C) 標準安全配置
D) 及時回應與補救政策

Solutions: