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

IIA-CIA-Part3-CN
  • 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. 資本預算涉及在各種資本項目中進行選擇,以找到可以最大限度地提高公司財務投資回報的項目。下列哪個政黨會核准資本預算?

A) 會計人員。
B) 董事會。
C) 高階管理層。
D) 財務長。


2. 根據 IIA 指導,下列哪些是典型的實體和環境 IT 控制?

A) 確保對所有變更和修補程式應用於軟體、系統、網路元件和資料的過程進行嚴格控制。
B) 將伺服器放置在限制進入的上鎖房間內。
C) 在明確要求保密的情況下套用加密。
D) 根據組織既定的政策分配和控制存取權限。


3. 內部稽核部門已開始其年度跟進活動。一位內部稽核師被指派去核實該業務部門是否已落實三個月前完成的審計業務中提出的建議。該審計師先前並未參與該審計業務。這位審計師首先該做什麼?

A) 對業務部門進行訪問
B) 與業務部門的高階管理層進行訪談
C) 審查先前的審計結果和管理階層的回應
D) 向業務部門請求有關已採取的糾正措施的信息


4. 根據赫茲伯格的雙重激勵理論,滿意的員工最常提到下列哪一個因素?

A) 識別。
B) 狀態。
C) 安全。
D) 與同事的關係


5. 組織及其貿易夥伴依賴數位業務文件的電腦到電腦交換。下列哪一項最能描述這種情況?

A) 使用區域網
B) 資料庫管理系統的使用
C) 使用中央處理器
D) 電子資料交換的使用


Solutions:

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

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