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

1. 對員工來說，實施工作豐富化的主要價值是下列哪一項？

A) 支持個人成長和有意義的工作經歷
B) 更好地管理部屬所做工作的機會增加
C) 驗證其目標反目標的實現
D) 透過執行附加任務來增加知識

2. 下列哪一種類型的帳戶必須在期末關閉？

A) 損益表科目。
B) 永久帳戶。
C) 資產負債表科目。
D) 真實帳戶。

3. 下列哪一項最能描述外包策略？

A) 與特定外部服務提供者簽訂合約以與內部服務提供者合作
B) 與內部服務提供者簽訂某些業務功能的合約作業
C) 與外部服務提供者簽訂合約功能或知識相關工作。
D) 將工作外包給國外服務提供者以降低成本

4. 對於下列哪種情況，人力資源資料庫的最新備份是最好的資訊來源？

A) 需要存取人力資源資料庫中所有員工的往年年終培訓報告
B) 該組織正在準備對所有員工進行新的自助福利系統培訓。
C) 在資料庫備份之前實施了不正確的程式修復。
D) 資料中心發生故障，需要在備份站點復原系統。

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) 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
B) 分析程序可用於識別差異，但不能用於識別差異的缺失
C) 分析程序主要是為了確保所審查資訊的準確性
D) 資料關係不能包括營運資料和統計資料之間的比較

Solutions: