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

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

1. 下列哪一項與 IT 相關的活動最常由第二道防線執行？

A) 加密資料。
B) 提供 IT 安全的獨立評估。
C) 阻止未經授權的流量。
D) 查看災難復原測試結果。

2. 在製定年度審計計畫的過程中，首席審計執行官收到高階管理層的請求，要求對組織的網路安全控制進行鑑證工作。下列何者是網路安全應納入年度內部稽核計畫的原因？

A) 網路安全是審計師需要學習的新領域
B) 網路安全在年度風險評估中被認定為高風險
C) 為了與高階主管保持良好的關係
D) 全球內部稽核標準要求所有管理階層要求的業務應納入年度內部稽核計劃

3. 下列哪一項績效衡量因素阻礙了盈餘管理？

A) 將績效與投資報酬率等獲利能力指標連結起來。
B) 將業績與股價連結起來。
C) 將績效與配額（例如生產的單位）連結起來。
D) 將績效與非財務指標（例如客戶滿意度和員工培訓）連結起來

4. 下列哪一項關於被稱為折現回收期的資本預算程序的敘述是正確的？

A) 計算項目的整體價值。
B) 計算項目達到收支平衡所需的時間。
C) 它忽略了貨幣的時間價值。
D) 它從專案的零時間開始。

5. 在製定指導內部稽核職能的政策和程序時，首席審計執行長最適合牢記下列哪一項？

A) 內部稽核功能的性質
B) 組織結構
C) 內部稽核職能的規模與成熟度
D) 組織規模

Solutions: