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

1. 下列哪一項是系統軟體控制？

A) 定期執行入侵測試
B) 確保記錄所有使用者要求
C) 將裝有敏感軟體的伺服器放置在遠離環境危害的地方
D) 限制特定個人存取伺服器機房

2. 下列哪一種採購情境能從實施電子資料交換 (EDI) 中獲得最大益處？

A) 即時採購環境
B) 對材料成本敏感的可變體積
C) 目前效率低下的採購流程
D) 大量客製化購買

3. 組織與第三方供應商達成協議，擁有完全運作的設施、原始站點的副本並根據組織的需求進行配置，以便在發生災難時快速恢復運作能力，以下哪項最能描述這種災難復原規劃方法？

A) 外包復原計畫。
B) 熱恢復計劃
C) 冷恢復計劃，
D) 儲存區域網路復原計畫。

4. 下列哪一項描述了人力資源如何能最好地協助內部稽核職能的招募工作？

A) 將所有申請轉交給首席審計執行官進行審核
B) 利用組織的內部網路和招聘機構來搜尋潛在候選人
C) 準備基於能力的面試問題並面試潛在候選人
D) 選擇最適合空缺職位的候選人

5. 內部稽核師要求提供組織結構圖，以評估組織的控制環境。下列哪一項是使用組織結構圖的缺點？

A) 組織結構圖僅顯示正式關係。
B) 測試控制環境時組織結構圖不相關。
C) 組織架構圖僅顯示高階管理職缺。
D) 組織結構圖僅顯示權限。

Solutions: