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

1. 下列哪一項是智慧型裝置遠端擦除的限制？

A) 所有數據，無法從裝置中完全刪除
B) 無法在裝置上恢復預設設定。
C) 無法鎖定加密資料以防止進一步訪問
D) 成功遠端擦除需要行動裝置管理軟體

2. 組織網路安全風險評估架構的哪個元件允許管理階層根據使用者角色實施使用者控制？

A) 資訊存取管理
B) 及時回應與補救政策
C) 標準安全配置
D) 資訊資產清單

3. 在審計年度的下半年，首席審計執行官 (CAE) 發現完成內部審計計劃所需的已批准審計預算存在重大負差異。 CAE 應採取下列哪一項措施？

A) 修改內部稽核計劃，減少對新策略關鍵領域的覆蓋，以滿足核准的預算
B) 減少內部稽核計畫中剩餘工作的範圍，以降低整體成本
C) 無論預算差異如何，都繼續完成計劃，因為審計職能對於健全的公司治理至關重要
D) 向高階管理層和董事會傳達無法完成審計計劃的風險

4. 一名內部稽核員被指派使用資料分析來測試幽靈員工。審計員從人力資源和薪資中提取員工資料。使用電子表格功能，審計員按姓名匹配資料集，並假設未出現在每個資料集中的員工應接受進一步調查。然而，結果似乎是錯誤的，因為很少有員工在所有資料集中都匹配。審計師最有可能忽略下列哪些數據分析步驟？

A) 資料速度。
B) 資料標準化。
C) 資料診斷。
D) 數據分析。

5. 快速擴張的零售組織繼續受到原來的小型管理團隊的嚴格控制。在這個垂直集中的組織中，下列哪一項是潛在風險？

A) 業務活動重複
B) 次優決策
C) 營運決策與組織目標不一致
D) 不同業務部門之間缺乏協調

Solutions: