Study with IIA : IIA-CIA-Part3-CN Exam Torrent as your best preparation materials

Updated: Sep 05, 2025

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

1. 下列哪一項關於保證圖的敘述是正確的?

A) 它們允許內部稽核師繪製組織中保證提供者的能力和專業領域
B) 它們有助於識別組織保證範圍中的差距和重複
C) 它們允許董事會協調內部和外部保證提供者的活動
D) 它們有助於確定哪個保證提供者負責執行年度內部審計計劃中列出的每項審計


2. 關於使用者開發的應用程式 (UDA),下列哪一項敘述是正確的?

A) 與傳統 IT 應用程式相比,UDA 靈活性較差且更難配置。
B) 更新 UDA 可能會因更改或更正而導致各種錯誤。
C) UDA 通常受到應用程式開發和變更管理控制的約束。
D) 使用 UDA 通常可以增強組織遵守監管因素的能力。


3. 關於作業成本法 (ABC),下列哪一項敘述是正確的?

A) ABC 成本會計系統使用單一單位等級基礎將間接費用分配到產品。
B) ABC 成本會計系統的主要缺點是產品成本計算較不準確。
C) ABC 成本會計系統可與作業訂單或流程成本系統一起使用。
D) ABC 成本會計系統在處理製造費用分配上與傳統成本會計系統類似。


4. 攻擊者冒充銀行代表,說服一名員工公佈某些財務訊息,最終導致詐欺。下列哪一項最能描述這種網路安全風險?

A) 域嫁接,
B) 社會工程。
C) 肩部西裝
D) 網路釣魚。


5. 在審計財務職能後,內部稽核團隊發布了一份最終報告,其中包含與管理階層商定的行動計畫。三個月後,審計團隊再次回訪該行動計劃,管理層表示該計劃尚未實施,因為舊的財務系統正在被新系統取代。下列哪一項是最適當的審計回應?

A) 內部稽核團隊應將此問題報告給首席審計執行官,首席審計執行官應與高階管理層討論此問題
B) 內部稽核團隊應將此問題報告給首席審計執行官,首席審計執行官應將管理層的不合規情況直接通報給董事會
C) 內部稽核團隊應忽略原行動計劃,並在管理層確定新系統是否帶來任何新風險後,於明年進行跟進
D) 內部稽核團隊應提出一項新的、相關的行動計劃,其中應考慮到新的財務系統


Solutions:

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

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