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

1. 下列哪些是大數據最常見的特徵？

A) 連續性、控制力、便利性
B) 可見性、有效性、脆弱性
C) 速度、多樣性、數量
D) 複雜性、完整性、恆定性

2. 下列哪一項代表了管理階層可以操縱的庫存成本計算技術，透過出售以低成本購買的單位來增加淨利潤？

A) 平均成本法
B) 後進先出法（LIFO）。
C) 先進​​。先出法（FIFO）。
D) 具體識別方法。

3. 組織選擇了差異化策略來在業務層面競爭。下列哪一種結構最適合這項戰略選擇？

A) 部門結構。
B) 機械結構。
C) 具有跨職能團隊的職能結構。
D) 函數結構。

4. 根據 11A IT 指南，以下哪個電子表格最有可能被視為高風險使用者開發的應用程式？

A) 資產報廢計算電子表格，由多個公式和假設組成。
B) 收入計算電子表格，由生產部門的價格和數量報告支援。
C) 會計經理用來驗證餘額的應收帳款調節電子表格
D) 臨時庫存清單電子表格，包含註銷庫存數量的詳細資訊。

5. 內部稽核師得出結論，價值
2億美元，其批准的計劃將延遲。因此，電力生產無法按時啟動，並造成巨額罰款。下列哪一項應添加到觀察結果中以支持其清晰度和完整性？

A) 觀察的影響
B) 觀察的標準
C) 觀察的條件
D) 觀察的原因

Solutions: