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. 有效的 IT 變更管理需要下列哪一項？

A) 系統的所有變更都必須經過組織內最高層級權限的批准。
B) 內部稽核參與整個組織變革管理的實施。
C) 變更管理遵循一致的流程，並在受控環境中完成。
D) 變更管理的唯一責任分配給經驗豐富且有能力的 IT 團隊

2. 下列哪一種組織結構最有可能應付快速變化和不確定性？

A) 去中心化
B) 高層結構
C) 部門化
D) 集中式

3. 一名內部稽核員被指派進行資料分析。下列何者是審計師在決定審查預期價值後應採取的下一步行動？

A) 標準化數據，
B) 識別風險。
C) 取得數據

4. 內部稽核員正在審查軟體開發整合測試的結果。集成測試的目的是什麼？

A) 驗證應用程式是否適合預期數量的使用者。
B) 驗證所有軟體和硬體元件是否如預期般協同工作。
C) 驗證應用程式是否符合規定的使用者要求。
D) 驗證獨立程式是否符合程式碼規格。

5. 內部稽核師得出結論，價值
2億美元，其批准的計劃將延遲。因此，電力生產無法按時啟動，並造成巨額罰款。下列哪一項應添加到觀察結果中以支持其清晰度和完整性？

A) 觀察的影響
B) 觀察的標準
C) 觀察的原因
D) 觀察的條件

Solutions: