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

1. 下列哪一項是雙重認證的範例？

A) 使用者的指紋和個人識別碼。
B) 使用者的臉部幾何形狀和語音辨識。
C) 使用者的密碼和單獨的密碼。
D) 使用者的金鑰卡和智慧卡。

2. 負責監督一個有爭議的專案的專案經理決定接受與專案啟動相關的風險。這些風險可能會對組織實現其環境永續性目標產生重大影響。下列哪一項是首席審計執行官針對該決定最適當的下一步措施？

A) 通知董事會組織可能面臨的重大風險
B) 向高階管理層傳達風險
C) 對參與專案啟動的員工進行風險教育
D) 指示專案經理停止有爭議的專案開發

3. 內部稽核師使用風險與控制問卷作為組織反賄賂和腐敗計畫審計的初步調查的一部分。使用這種方法的主要目的是什麼？

A) 確定組織反賄賂計畫中是否有某些控制措施
B) 透過獨立於反賄賂計畫的外部機構驗證控制訊息
C) 將來自一個來源的記錄與隨後準備的有關反賄賂計劃的記錄進行比較
D) 獲取有關組織反賄賂計劃中某些控制措施的證明資訊

4. 某公司庫存有 1,000 件缺陷品。每單位市場價格為10美元；生產成本是
4美元；缺陷品售價5美元。年末缺陷的帳面金額（存貨價值）是多少？

A) 4,000 美元
B) $0
C) 5,000 美元
D) 10,000 美元

5. 下列哪一項是集中式組織結構的缺點？

A) 決策速度較慢。
B) 共享知識中的漏洞
C) 規模經濟損失
D) 通訊衝突

Solutions: