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

1. 在對組織的 IT 控制進行評估後，內部稽核員建議改善將結果與輸入進行比較的流程。內部稽核師會建議下列哪一項 IT 控制措施？

A) 處理控制項。
B) 輸入控件
C) 完整性控制。
D) 輸出控制項。

2. 組織使用目標管理方法，員工績效是基於既定目標。關於此方法，下列哪一項敘述是正確的？

A) 當目標設定不僅由管理階層執行，而且由所有團隊成員（包括較低階的員工）執行時，才算成功。
B) 在雇主與員工關係容易惡化的環境中尤其成功。
C) 當機械組織採用時，這是一種更成功的方法。
D) 當組織面臨快速變革時，這對管理階層特別有幫助。

3. 根據馬斯洛的需求層次理論，下列何者最能描述經理向下屬專門分配任務以支持其職涯發展和未來進步的策略？

A) 組織中的一系列歸屬感
B) 工作保障
C) 自我實現
D) 受到同事的尊敬。

4. 一名內部稽核師被要求審查一項抽樣交易中的平等股權合夥企業。合夥人A向合夥企業轉讓自我申報價值510,000的設備，合夥人B貢獻自我申報價值515,000的設備。隨後，資本帳 Reach 合作夥伴收到了 12,500 美元的貸方。關於此橫斷面，下列哪一項敘述是正確的？

A) 資本帳應根據目前所有權百分比使用加權平均數來增加。
B) 合作夥伴的資本帳應增加其所貢獻設備的原始成本。
C) 無需採取任何措施，因為每個合作夥伴的資本帳戶都增加了正確的金額，
D) 合夥人的資本帳應增加其出資的公平市價。

5. 在使用免費軟體分析第三方供應商的大數據時，下列哪些問題是內部稽核人員主要關注的問題？

A) 確保輸入軟體的大數據免受潛在損害或遺失的能力。
B) 能夠將軟體下載到適當的電腦以用於分析大數據。
C) 能夠購買軟體的升級功能，以便對大數據進行更深入的分析。
D) 能夠輕鬆使用軟體執行數據分析以實現參與目標。

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