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

  • Exam Code: IIA-CIA-Part3-CN
  • Exam Name: Business Knowledge for Internal Auditing (IIA-CIA-Part3中文版)
  • Updated: Jun 03, 2026     Q & A: 516 Questions and Answers

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

1. 根據 IIA 指導,下列哪一項關於溝通參與結果的敘述是正確的?

A) 審計委員會負責在發布前審查和批准最終的業務約定溝通,並決定向誰以及如何傳播該溝通
B) 在諮詢過程中,如果發現重大治理問題,必須向高階管理層和董事會通報
C) 專案主管負責將最終結果傳達給首席審計執行長和其他相關方,以確保結果得到應有的考慮
D) 在向組織外部各方發布參與結果之前,審計委員會必須評估對組織的潛在風險,諮詢高階管理層和/或法律顧問,並透過限制結果的使用來控制傳播


2. 內部稽核員正在評估與組織的行動裝置策略相關的風險。她指出,該組織允許第三方(供應商和訪客)使用外部智慧設備存取其專有網路和系統。內部稽核師最應該關注下列哪一類智慧型設備風險?

A) 合規性。
B) 物理安全
C) 隱私
D) 戰略


3. 下列何者最能描述所有者權益?

A) 業主貢獻加圖。
B) 資產減去負債。
C) 負債總額。
D) 總資產。


4. 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) 當組織面臨快速變革時,這對管理階層特別有幫助。
D) 當機械組織採用時,這是一種更成功的方法。


5. 下列哪一方最有可能負責維護防止資料庫即時備份失敗所需的基礎設施?

A) IT 資料庫管理員。
B) IT 資料中心經理。
C) IT 網路管理員。
D) IT 幫助台功能。


Solutions:

Question # 1
Answer: B
Question # 2
Answer: A
Question # 3
Answer: B
Question # 4
Answer: A
Question # 5
Answer: A

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