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

1. 對於從某實體取得股利分配且推定對該實體影響較小的被投資單位，下列哪一項表述是正確的？

A) 被投資方必須依所有者權益調整投資帳戶
B) 收到的現金股利會相應增加被投資單位的投資帳戶。
C) 投資帳戶以持股比例向下調整。
D) 被投資單位必須將現金分紅記為股利收入

2. 在一次內部稽核中，我們發現幾家供應商被列入政府制裁名單，不得再與其進行交易。下列哪一項措施最能有效降低不遵守定期更新的製裁名單的風險？

A) 內部稽核發現，與受制裁供應商的協議將被暫停，直到政府另行通知
B) 控制措施將嵌入供應商管理流程，以確保新供應商和現有供應商遵守制裁名單的變化
C) 法律團隊將被要求準備針對爭議審計結果和政府部門可能提出的質詢的反駁意見
D) 將實施新的供應商入職程序，以確保所有新供應商都接受制裁名單的審查

3. 根據 11A IT 指南，下列哪些是變革管理不善的指標？
1.控制設計不完善。
2. 計劃外停機。
3.故障排除過多。
4. 關鍵服務不可用。

A) 限 1、2 和 3
B) 僅限 1、3 和 4
C) 僅限 2 和 3。
D) 僅限 2、3 和 4

4. 下列哪一項與 IT 相關的活動最常由第二道防線執行？

A) 阻止未經授權的流量。
B) 加密資料。
C) 提供 IT 安全的獨立評估。
D) 查看災難復原測試結果。

5. 下列哪一項資料安全政策最有可能是資料隱私法的結果？

A) 個人識別資訊的存取僅限於需要該資訊來執行其工作的人員。
B) 必須保留有權接觸內線消息的員工的記錄，且這些員工不得在禁售期間交易公司股票
C) 包含敏感資料的系統的更新必須在投入生產之前獲得批准。
D) 機密資料必須在 24 小時內備份並可復原。

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