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

1. 關於使用集中權力來管理組織，下列哪一項敘述是正確的？

A) 當權力集中時，實現業務目標的活動的一致性通常會降低。
B) 只有當權力集中時，才能減少利用職責分離來減輕共謀的情況。
C) 集中管理權限通常可以增強組織內的確定性和一致性。
D) 當權力集中時，透過串通實施詐欺的可能性更大。

2. 從線上零售商購買鞋子後，一位顧客繼續收到該零售商和其他提供類似產品的零售商主動提供的額外優惠。
賣方最有可能表現出下列哪一項控制弱點？

A) 不當披露信息
B) 社會工程的應用
C) 資訊收集過多
D) 保留不完整的資訊。

3. 一位大型零售客戶提出以每單位7美元的特價購買10,000台。製造商通常以每單位10美元的價格出售，變動製造成本為每單位55美元，固定製造成本為
每單位3美元。為了使製造商接受報價，下列哪一個假設需要成立？

A) 固定和變動製造成本低於特價銷售價格。
B) 接受此優惠的相關成本可以透過銷售其他產品來吸收。
C) 製造商的生產設施目前正在滿載運作。
D) 製造商無需擴大生產設施的產能即可完成訂單。

4. 在一次內部稽核工作中，發現該組織在客戶資料管理方面有許多缺陷，有違反個人資料保護法規的風險。改進計劃已獲得高階管理層批准。在定期跟進過程中觀察到的下列哪項情況最能證明首席審計執行官決定將該問題上報董事會是合理的？

A) 負責改進的員工抵制任何額外的工作量
B) 沒有分配預算或資源來實施糾正措施
C) 董事會尚未獲悉高階管理層批准的改進計劃
D) 組織的顧客滿意度指數沒有顯示出任何改善的跡象

5. 內部稽核員正在審查軟體開發專案的關鍵階段。以下哪一項會；審計員最有可能用來衡量專案團隊與專案任務完成狀況相關的績效？

A) 品質審核
B) 平衡計分卡。
C) 趨勢分析
D) 掙值分析。

Solutions: