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

1. 下列哪一項資料屬性受物聯網影響最顯著？

A) 標準化
B) 真實性
C) 速度
D) 結構

2. 下列哪一項是資料中心安全的有效預防控制措施？

A) 監控對資料中心工作站的訪問
B) 安全攝影機。
C) 使用鑰匙卡進入設施。
D) 運動偵測器。

3. 一家大型零售客戶提出以每台 7 美元的特價購買 10,000 台。製造商通常以每台 10 美元的價格出售。變動製造成本為每單位 5 美元，固定製造成本為
每單位 3 美元。為了使製造商接受該報價，下列哪項假設需要成立？

A) 製造商無需擴大生產設施的產能即可完成訂單
B) 接受此優惠的相關成本可以透過銷售其他產品來吸收
C) 固定和變動製造成本低於特價銷售價格
D) 製造商的生產設施目前正在滿載運轉

4. 下列哪一項原則是等級組織結構和開放式組織結構所共有的？
上級可以委託他人做出決策，但不能委託他人承擔決策結果的最終責任。
上司的管控幅度不得超過七名下屬。
責任應伴隨著足夠的權力。
各級員工都應有決策權。

A) 僅限 2 和 3
B) 僅限 1 和 3
C) 僅限 1 和 4
D) 僅限 3 和 4

5. 根據測試結果，IT 審計員得出結論，如果資料中心發生災難，該組織將遭受不可接受的資料損失。下列哪一種測試結果可能會讓審計員得出這個結論？

A) 關鍵系統的備份頻率超出要求
B) 關鍵系統備份磁帶的取回頻率低於要求
C) 從異地供應商退回的備份磁帶包含空白處
D) 要求的備份磁帶未及時從異地供應商歸還

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