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

1. 當審查領域的經理不同意調查結果時，內部稽核師該如何應對？

A) 對有分歧的情況重新執行稽核流程
B) 將分歧上報給首席審計執行官
C) 忽略經理的顧慮，繼續完成稽核報告
D) 將分歧報給執行長

2. 下列哪一項敘述描述了內部稽核職能在確保管理行動計畫的有效性方面所發揮的有效作用？

A) 內部稽核不應參與管理行動計畫的設計、實施或監督，以保持獨立性和客觀性
B) 內部稽核與管理階層合作，評估管理行動計畫是否有效地修正了稽核觀察結果
C) 內部稽核設計行動計畫並確保管理階層有效實施
D) 內部稽核支援董事會設計、實施和監督有效的管理行動計劃

3. 使用變動成本法，下列哪一項被歸類為產品成本？
1.直接人工成本。
2. 工廠保險。
3.製造用品。
4.包裝和運輸成本。

A) 2 和 4
B) 1 和 2
C) 1 和 3
D) 3 和 4

4. 根據結果，IT 審計員得出的結論是，如果資料中心發生災難，該組織將遭受不可接受的資料遺失。下列哪項測試結果可能會讓審核員得出此結論？

A) 異地供應商未及時返回要求的備份磁帶。
B) 從場外供應商傳回的備份磁帶包含空白空間。
C) 關鍵系統備份磁帶離開現場的頻率低於要求的頻率
D) 關鍵系統的備份頻率超過了要求。

5. 一家製藥公司的內部稽核師負責規劃網路安全審計並進行風險評估。下列哪一項被認為是對組織最重要的網路威脅？

A) 駭客入侵組織網路以存取研究和開發報告
B) 駭客存取公司的財務資訊
C) 阻止存取組織網站的拒絕服務攻擊。
D) 網路犯罪分子侵入組織的時間和費用系統以收集員工個人資料。

Solutions: