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

1. 一個組織採用目標管理方法，即員工績效是基於既定的目標。關於此方法，下列哪一項敘述是正確的？

A) 它在雇主與員工關係容易惡化的環境中尤其成功
B) 如果目標設定不僅由管理階層進行，而且由所有團隊成員（包括低階員工）進行，那麼成功率會更高
C) 當組織面臨快速變化時，它對管理階層特別有幫助
D) 當機器組織採用這種方法時，這種方法會更成功

2. 下列哪一項是智慧型裝置安全控制的範例，旨在防止未經授權的使用者存取裝置的資料或應用程式？

A) 生根
B) 間諜軟體
C) 反惡意軟體
D) 身份驗證

3. 首席審計主管想要實施企業範圍的資源規劃軟體。下列哪項內部稽核評估可以為軟體實施成功的可能性提供整體保證？

A) 準備評估。
B) 實施後審核。
C) 關鍵階段回顧。
D) 專案風險評估。

4. 根據 11A IT 指南，以下哪個電子表格最有可能被視為高風險使用者開發的應用程式？

A) 臨時庫存清單電子表格，包含註銷庫存數量的詳細資訊。
B) 會計經理用來驗證餘額的應收帳款調節電子表格
C) 資產報廢計算電子表格，由多個公式和假設組成。
D) 收入計算電子表格，由生產部門的價格和數量報告支援。

5. 下列哪項安全控制措施將為客戶存取這些資訊提供最高效和最有效的身份驗證線上購物帳戶提供最有效的身份驗證？

A) 安全性問題功能。
B) 兩級登入功能
C) 12 位元密碼功能。
D) 語音辨識功能。

Solutions: