Only need to practice for 20 to 30 hours

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

1. 公司在執行下列哪項操作時記錄普通股投資收入？

A) 收到股息
B) 出售債券。
C) 收到利息。
D) 購買債券。

2. 投資者組織在購買另一個組織 40% 的股票時可能會使用下列哪一種會計方法？

A) 權益法。
B) 成本法。
C) 合併方法。
D) 公允價值法。

3. 首席審計執行長 (CAE) 發現了不可接受的風險，並認為該風險尚未降低到可接受的水平。在這種情況下，CAE 的下一步措施如下哪一項？

A) 與負責管理的成員討論此問題
B) 向高階管理層回報問題
C) 向董事會回報問題
D) 向負責的管理層發送一封信，並提供接受風險的最後期限

4. 根據 IIA 對 IT 的指導，下列哪項計畫將關鍵業務流程的識別與復原時間目標結合？

A) 商業連續性管理章程
B) 業務連續性風險評估計劃
C) 業務連續性規劃的商業案例
D) 業務影響分析計劃

5. 關於矩陣組織，下列哪一項是正確的？

A) 統一指揮概念要求員工在技術、功能和管理上向同一位經理報告。
B) 最適合地點分散的公司或多線、大型公司。
C) 所涉及單位的權力、責任和義務可能會根據專案的生命週期或組織的文化而有所不同
D) 產品部門和職能部門的組合讓管理階層可以利用來自不同樞紐的人員。

Solutions: