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

1. 下列哪一項最能解釋配對原則？

A) 費用在每個會計期間確認。
B) 費用確認與收入確認相關。
C) 收入確認與現金相符。
D) 收入應在賺取時確認。

2. 下列何者是內部稽核職能效率的關鍵績效指標？

A) 已實施建議的百分比
B) 重要審計觀察的數量
C) 已完成的審核數量
D) 每位審核員的訓練小時數

3. 全球總部位於美國的組織在其他八個國家設有子公司。若組織以種族中心態度運作，下列哪一項敘述是正確的？

A) 命令、命令和建議從總部發送到子公司。
B) 當地國籍的 Poop o 是為了在自己的國家內獲得最佳職位而開發的。
C) 評估和控制的標準由當地子公司決定，而不是由總部製定。
D) 總部和子公司之間有大量的合作。

4. 採用分散結構的組織的主要風險是什麼？

A) 無法適應。
B) 控制功能的成本較高。
C) 缺乏彈性。
D) 決策不一致。

5. 一個組織決定允許其經理在工作中使用自己的智慧型手機。隨著這項變化，下列哪一項對於納入 IT 部門的綜合政策和程序最為重要？

A) 需要刪除個人照片和聯絡人。
B) 停止使用裝置所需的流程文件
C) 與服務提供者的合約到期所需的文件。
D) 需要簽署利益衝突聲明。

Solutions: