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

1. 一個組織決定允許其經理在工作中使用自己的智慧型手機。隨著這項變化，下列哪一項對於納入 IT 部門的綜合政策和程序最為重要？

A) 需要刪除個人照片和聯絡人。
B) 停止使用裝置所需的流程文件
C) 需要簽署利益衝突聲明。
D) 與服務提供者的合約到期所需的文件。

2. 內部稽核員正在評估與組織的行動裝置策略相關的風險。她指出，該組織允許第三方（供應商和訪客）使用外部智慧設備存取其專有網路和系統。內部稽核師最應該關注下列哪一類智慧型設備風險？

A) 戰略
B) 物理安全
C) 合規性。
D) 隱私

3. 下列哪一種身分驗證控制分別將使用者所知內容與使用者的獨特特徵結合在一起？

A) 密碼與指紋
B) 語音辨識與 token
C) 密碼與令牌
D) 指紋和語音識別

4. 一家製造組織的研究和開發部門負責人認為，他的團隊在某些領域缺乏專業知識，因此他決定聘請更有經驗的研究人員來協助開發新產品。該決定可能會導致下列哪些差異？
1、良好的勞動效率差異。
2. 不利的勞動比率差異。
3.不利的勞動效率差異。
4. 有利的勞動價格差異。

A) 2 和 3
B) 3 和 A
C) 1 和 4
D) 1 和 2

5. 根據 IIA 指南，下列哪一項關於分析程序的敘述是正確的？

A) 分析程序主要是為了確保所審查資訊的準確性
B) 假定資料關係存在，並且在沒有已知衝突條件的情況下繼續存在
C) 分析程序可用於識別差異，但不能用於識別差異的缺失
D) 資料關係不能包括營運資料和統計資料之間的比較

Solutions: