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

1. 下列哪一項是首席審計執行長優先考慮納入內部稽核計畫的業務的起點？

A) 年度保證圖
B) 風險矩陣
C) 風險管理成熟度模型
D) 內部控制框架

2. 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) IT 職能管理應確保業務連續性計畫更切合實際
B) 業務部門管理階層應檢討並修正復原目標
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

3. 下列哪一項是與系統使用的授權控制相關的問題？

A) 允許所有使用者統一存取系統。
B) 使用者經常提出密碼更改要求。
C) 使用者只能看到系統中的某些螢幕。
D) 使用者輸入不正確的密碼並被拒絕系統訪問

4. 分析模型確定，在周五和周六晚上，奢侈品牌商店應延長營業時間，並且在場員工人數應增加一倍；而在週一和週二，可以透過將員工數量減少到最低限度並僅在晚上營業來最大限度地降低成本 以下哪一項最能對所應用的分析模型進行分類？

A) 診斷。
B) 規定性。
C) 多產。
D) 描述性的。

5. 下列哪一種資本預算技術考慮了投資的預期淨現金流量總額？

A) 現金回報
B) 淨現值
C) 年報酬率
D) 增量分析

Solutions: