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IIA Business Knowledge for Internal Auditing (IIA-CIA-Part3中文版) Sample Questions:
1. 對於一個組織來說,為了在其所有市場上進行獨特的廣告活動來銷售相同的產品,什麼樣的策略是最有效的?
A) 全球化策略。
B) 跨國策略。
C) 匯出策略。
D) 多國本土戰略。
2. 下列哪一項 IT 相關活動最常由第二道防線執行?
A) 加密資料。
B) 阻止未經授權的流量。
C) 檢討災難復原測試結果。
D) 提供獨立的 IT 安全評估。
3. 下列哪項資訊安全控制措施的主要功能是防止未經授權的外部使用者透過組織的網路存取組織的資料?
A) 防火牆。
B) 防毒。
C) 加密。
D) 生物辨識。
4. 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) 忽略經理的顧慮,繼續完成稽核報告
B) 將分歧上報給首席審計執行官
C) 將分歧報給執行長
D) 對有分歧的情況重新執行稽核流程
5. 首席審計執行長 (CAE) 和受審核領域管理階層對重大風險項目的管理意見並不一致。根據 IIA 指南,CAE 應先採取下列哪一項行動?
A) 與高階主管進一步討論相關問題
B) 查閱已核准的審計章程,以了解內部稽核師決策的至高無上性
C) 將此事提交董事會解決
D) 記錄管理階層和內部稽核師在審計報告中的立場
Solutions:
Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: A | Question # 4 Answer: B | Question # 5 Answer: A |
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