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

1. 在對組織的 IT 控制進行評估後，內部稽核員建議改善將結果與輸入進行比較的流程。內部稽核師會建議下列哪一項 IT 控制措施？

A) 處理控制項。
B) 輸出控制項。
C) 完整性控制。
D) 輸入控件

2. 一個組織平均需要 58 天的時間才能將原料轉化為可供銷售的成品。還需要額外 42 天的時間來收取應收帳款。如果組織平均需要 10 天的時間來支付原料費用，那麼其總現金轉換週期是多久？

A) 110天。
B) 90天。
C) 26天。
D) 100天。

3. 在控制環境較差的組織中，下列哪些指標可以幫助內部稽核職能衡量其提供基於風險的保證的能力？

A) 用於組織範圍風險評估的時間量
B) 鑑證工作中所使用的資料探勘或資料分析的程度
C) 可與重大組織風險關聯的觀察結果的百分比
D) 每年確定的潛在成本節約或防止損失的價值

4. 下列哪一種工作設計技巧最有可能用於透過工作責任和認可來提高員工的積極性？

A) 工作複雜化
B) 工作豐富化
C) 工作擴大
D) 工作輪換

5. 下列何者最能描述網路安全的主要目標？

A) 確保協定和授權例程的應用安全。
B) 保護 IT 一般和應用程式控制的有效性能。
C) 規範使用者在網路和雲端環境中的行為。
D) 防止未經授權存取資訊資產。

Solutions: