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

1. 下列哪一個 IT 層需要組織以嚴格控制和監控的方式與供應商保持通訊？

A) IT 管理
B) 外部連線。
C) 應用程式
D) 技術基礎設施。

2. 下列哪一項敘述可以區分路由器和典型交換器？

A) 路由器在第二層運作。而交換器則在開放系統互連模型的第三層運作。
B) 路由器連接網絡，而交換器連接網絡內的設備。
C) 路由器透過訊框傳輸數據，交換器透過封包傳輸數據。
D) 路由器在傳輸資料時使用媒體存取控制位址，而交換器在傳輸資料時使用網際網路協定位址。

3. 一名內部稽核師被要求審查一項抽樣交易中的平等股權合夥企業。合夥人A向合夥企業轉讓自我申報價值510,000的設備，合夥人B貢獻自我申報價值515,000的設備。隨後，資本帳 Reach 合作夥伴收到了 12,500 美元的貸方。關於此橫斷面，下列哪一項敘述是正確的？

A) 無需採取任何措施，因為每個合作夥伴的資本帳戶都增加了正確的金額，
B) 資本帳應根據目前所有權百分比使用加權平均數來增加。
C) 合夥人的資本帳應增加其出資的公平市價。
D) 合作夥伴的資本帳應增加其所貢獻設備的原始成本。

4. 一位新任首席審計執行長 (CAE) 正在審查一些拖延已久的審計建議，這些建議已多次匯報給高階管理層，但尚未落實。他不確定哪些問題該回報董事會。在這種情況下，下列哪一項是最佳指導？

A) 組織的風險接受政策
B) 該組織的行為準則
C) 組織的內部稽核章程
D) CAE 的個人判斷

5. 在最終審計報告中，內部稽核師起草了以下管理行動計劃，截止日期為日曆年的最後一天：
「計畫：銀行對帳單範本已更新，以解決公式錯誤計算差異的問題。」行動計畫中缺少哪個關鍵要素？

A) 對政策或程序的引用
B) 負責人員
C) 行動計畫的狀態
D) 風險級別

Solutions: