IIA Certified Internal IIA-CIA-Part3-CN

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

1. 下列哪一項最適合放在組織現金預算的融資部分？

A) 出售證券。
B) 來自客戶的收藏
C) 償還債務，包括利息
D) 購買卡車。

2. 下列哪一項是系統軟體控制？

A) 限制特定個人存取伺服器機房。
B) 定期進行入侵測試。
C) 將裝有敏感軟體的伺服器遠離環境危害。
D) 確保所有使用者需求都已記錄在案。

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

4. 下列哪一項最能描述糾正措施的有意義的建議？

A) 解決標準與條件之間的差距並提供至少短期解決方案的建議
B) 解決標準與後果之間的差距並提供長期解決方案的建議
C) 解決標準與條件之間的差距並提供長期解決方案的建議
D) 解決條件和後果之間的差距並提供至少短期解決方案的建議

5. 下列哪一種資本預算技術考慮了投資的預期淨現金流量總額？

A) 淨現值
B) 現金回報
C) 年報酬率
D) 增量分析

Solutions: