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

1. 組織正在考慮將治理、風險和合規 (GRC) 活動整合到基於技術的集中資源中。在實施此 GRC 資源時，下列何者是最終產品應滿足的關鍵企業治理問題？

A) 可以在整個企業內追蹤和比較關鍵合規性和風險指標，幫助識別問題部門。
B) 合規、審計和風險管理可以透過整合資訊報告來發現並尋求其職能之間的效率。
C) 資料分析可用於資料趨勢分析，以確保整個組織內出現模式和持續監控。
D) 董事會應該完全滿意，透過提供準確、高品質的信息，建立了有效的治理體系。

2. 下列哪一項描述了在內部稽核中使用資料分析的主要優點？

A) 它使內部稽核師能夠履行監控控制的責任。
B) 它有助於用事實證據支持內部稽核結論。
C) 它減少了準備審計報告所需的時間和精力。
D) 它有助於防止內部稽核員在不知情的情況下忽視關鍵流程風險。

3. 下列哪一項是網路釣魚攻擊的範例？

A) 一家零售機構的員工回復了電子郵件，其中包含一個惡意軟體鏈接，該鏈接使黑客能夠訪問銷售點系統並獲取客戶的信用卡信息
B) 一群網路活動家侵入了當地警察局的私人電子郵件和機密記錄，並在網路上發布這些訊息，揭露該部門的腐敗行為
C) 某個組織的員工點擊了一個鏈接，導致蠕蟲病毒侵入並加密了該組織的作業系統，導致其無法使用。一群駭客要求付費才能解鎖加密
D) 線上購物季的第一天，某個組織的網站被惡意流量淹沒，導致網站崩潰並阻止客戶在線上購買商品

4. 下列哪一種工作設計技巧最有可能用於透過工作責任和認可來提高員工的積極性？

A) 工作豐富化
B) 工作複雜化
C) 工作輪換
D) 工作擴大

5. 一家總部位於美國的組織在其他八個國家設有子公司。若組織以民族中心主義態度運作，下列哪一項敘述是正確的？

A) 總部與子公司之間有大量合作
B) 評估和控制所用的標準由當地子公司決定，而不是由總部製定
C) 總部向子公司發送命令、指示和建議
D) 本地國籍的人在本國得到最好的發展

Solutions: