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

1. 醫院將使用下列哪種類型的數據分析來確定哪些患者可能需要匯款以進行額外治療？

A) 診斷分析。
B) 規範分析。
C) 預測分析。
D) 描述性分析。

2. 下列哪一個清單僅由電腦硬體組成？

A) 一塊電腦晶片、一個資料倉儲、一台路由器
B) 一個中央處理器、一個掃描器和一個加值網絡
C) 一台伺服器、一個防火牆和一部智慧型手機
D) 一個工作站、一個數據機和一個磁碟機

3. 一家製造業企業的內部稽核部門正在進行一項諮詢專案。專案團隊發現程序中存在一個缺陷：新廠區建設項目竣工後的活動缺乏記錄。實際上，這些活動包括將資產從開發部門轉移到生產部門。對於專案團隊來說，最適合的行動是什麼？

A) 促進資產轉移期間可使用的清單的設計
B) 分發風險和控制問卷，以識別施工過程風險
C) 向生產部門分配額外資源，以便更好地處理新資產
D) 進行根本原因分析，找出流程差距的根本原因

4. 下列哪一種庫存成本計算方法要求組織考慮為所售單位支付的實際成本？

A) 具體標識
B) 平均成本。
C) 後進先出 (LIFO}。
D) 先進​​先出 (FIFO)。

5. 根據 lIA 的 IT 指南，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) 業務連續性規劃的商業案例
B) 業務影響分析計劃
C) 業務連續性風險評估計畫。
D) 商業連續性管理章程。

Solutions: