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

1. 一家機構的員工注意到辦公大樓外牆正在老化。經調查，老化是由於使用刺激性清潔劑清除過多鳥糞造成的，而鳥兒們被吸引到辦公大樓來覓食，以躲避蜘蛛的侵擾。
下列哪一項最能代表針對這種情況的根本原因的建議？

A) 停止使用清潔化學品
B) 修復建築物表面
C) 加強建築物清潔，驅趕蜘蛛
D) 設定稻草人嚇跑鳥類

2. 下列哪一項是物聯網概念帶來的好處？

A) 從互聯網和社交網路進行資料探勘和資料收集更容易，結果更全面
B) 員工可以從多種裝置中進行選擇，在雇主不知情的情況下私下閱讀工作電子郵件。
C) 可以設定恆溫器和熱泵等實體設備來對電力市場變化做出反應並降低成本。
D) 可以更有效地從資料庫中提取資訊並將其傳輸到相關應用程式以進行深入分析。

3. 投資者組織在購買另一個組織 40% 的股票時可能會使用下列哪一種會計方法？

A) 成本法。
B) 公允價值法。
C) 權益法。
D) 合併方法。

4. 下列哪一項關於資料備份的敘述是正確的？

A) 磁帶輪替計畫會影響資料保留的時間。
B) 系統備份應始終即時執行。
C) 僅當出現硬體或軟體故障時才應恢復備份媒體。
D) 備份應儲存在現場的安全位置，以便於存取。

5. 一位內部稽核師完成了一項關於該組織業務連續性的鑑證業務的實地工作。最重要的發現是，業務需求留給了IT部門來決定和實施。結果，一些關鍵系統在中斷後的恢復時間過長，而非關鍵系統的恢復時間卻被不必要地優先考慮，並造成了巨大的成本。下列哪一項建議最適合納入該業務報告？

A) 業務部門管理階層應檢討並修正復原目標
B) IT 職能管理應確保業務連續性計畫更切合實際
C) 進行 IT 功能檢討並修正復原目標
D) 確保未來的業務需求由業務部門的管理階層設定

Solutions: