IIA IIA-CIA-Part3-CN

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

1. 一家製藥公司的內部稽核師負責規劃網路安全審計並進行風險評估。下列哪一項被認為是對組織最重要的網路威脅？

A) 網路犯罪分子侵入組織的時間和費用系統以收集員工個人資料。
B) 駭客存取公司的財務資訊
C) 阻止存取組織網站的拒絕服務攻擊。
D) 駭客入侵組織網路以存取研究和開發報告

2. 一家餐廳決定擴大業務，納入外送服務，而不是依賴第三方送餐服務。下列哪一項最能描述餐廳策略？

A) 垂直整合
B) 多元化
C) 微分
D) 風險規避

3. 下列哪一項是使用分層控制結構的特性？

A) 較不強調外在獎勵。
B) 減去員工的流動率。
C) 員工的組織承諾較少。
D) 較少使用政策和程序。

4. 下列哪一種資本預算技術考慮了貨幣的調整價值？

A) 增量分析。
B) 現金回報
C) 年報酬率。
D) 折現現金流。

5. 一個組織決定外包其人力資源職能。作為流程遷移的一部分，該組織正在實施對敏感員工資料的控制。
該領域最適合的指令控制是什麼？

A) 在將員工資料傳輸到服務提供者之前對其進行加密
B) 從服務提供者處理敏感資料的每位員工取得保密協議。
C) 在與服務提供者的合約中包含資料保護條款。
D) 需要服務提供者提供服務組織控制 (SOC) 報告

Solutions: