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IIA Business Knowledge for Internal Auditing (IIA-CIA-Part3中文版) Sample Questions:
1. 相關成本的概念如何幫助管理階層進行行為分析?
A) 它使管理層能夠計算生產和銷售的最小單位數量,而不會造成損失。
B) 它使管理層能夠預測業務決策的變化將如何影響設備折舊等成本
C) 它使管理層能夠做出業務決策,因為它解釋了給定行動方案將產生的成本
D) 解釋了成本和收入在相關範圍內呈線性關係的假設
2. 負責監督一個有爭議的專案的專案經理決定接受與專案啟動相關的風險。這些風險可能會對組織實現其環境永續性目標產生重大影響。下列哪一項是首席審計執行官針對該決定最適當的下一步措施?
A) 向高階管理層傳達風險
B) 對參與專案啟動的員工進行風險教育
C) 通知董事會組織可能面臨的重大風險
D) 指示專案經理停止有爭議的專案開發
3. 組織將執行下列哪項措施來有效減輕和管理危機或事件造成的風險?
A) 替代措施和反應措施。
B) 預防性和替代性措施。
C) 僅採取預防措施。
D) 預防性和反應性措施。
4. 下列哪一項有助於從應用程式中提取資料?
A) 資料庫系統。
B) 應用程式程式碼。
C) 作業系統。
D) 網路。
5. 下列哪一種做法規避了智慧型設備的管理限制,增加了資料安全風險?
A) 生根。
B) 竊聽。
C) 中間的人。
D) 會話劫持。
Solutions:
Question # 1 Answer: C | Question # 2 Answer: A | Question # 3 Answer: D | Question # 4 Answer: A | Question # 5 Answer: A |