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

1. 當內部稽核職能避免冗餘並排除不必要的、不重要的或與業務無關的資訊時，可以實現下列哪一種溝通特徵？

A) 簡潔的溝通
B) 完成通信
C) 清楚的溝通
D) 建設性溝通

2. 透過與管理階層的會議，組織的首席審計執行長 (CAE) 了解到存在超出既定風險承受能力的風險。 CAE 下一步應該採取什麼適當的行動？

A) 安排對風險區域的審計，以評估風險可能性和影響
B) 設計並建議適當的風險因應措施
C) 與負責風險領域的管理階層討論風險及其影響
D) 準備一份備忘錄向董事會報告風險

3. 首席審計主管想要實施企業範圍的資源規劃軟體。下列哪項內部稽核評估可以為軟體實施成功的可能性提供整體保證？

A) 準備評估。
B) 專案風險評估。
C) 實施後審核。
D) 關鍵階段回顧。

4. 在製定年度審計計畫的過程中，首席審計執行官收到高階管理層的請求，要求對組織的網路安全控制進行鑑證工作。下列何者是網路安全應納入年度內部稽核計畫的原因？

A) 全球內部稽核標準要求所有管理階層要求的業務應納入年度內部稽核計劃
B) 網路安全是審計師需要學習的新領域
C) 為了與高階主管保持良好的關係
D) 網路安全在年度風險評估中被認定為高風險

5. 一個快速擴張的零售組織繼續受到其原有的小型管理團隊的嚴格控制。下列哪一項是這種垂直集中式組織的潛在風險？

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

Solutions: