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IIA Business Knowledge for Internal Auditing (IIA-CIA-Part3中文版) Sample Questions:
1. 在審核組織的客戶呼叫中心時,內部審核員注意到關鍵績效指標顯示出正面的趨勢,儘管同期客戶投訴不斷增加。下列哪項審計建議最有可能糾正這種不一致的原因?
A) 增加呼叫中心員工快速完成呼叫的激勵,提高每日完成的呼叫數量
B) 檢視客戶服務代理程式用於與呼叫者互動的呼叫中心腳本,並在必要時更新腳本。
C) 強調呼叫中心員工每小時完成一定數量的呼叫的重要性。
D) 對呼叫中心員工進行區域流程和可能需要解決的常見技術問題的再培訓。
2. 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
D) 它們允許董事會協調內部和外部保證提供者的活動
3. 下列哪項應用程式控制由管理階層實施,可監控正在處理的資料以確保資料保持一致且準確?
A) 完整性控制
B) 輸出控制。
C) 輸入控件
D) 管理追蹤控制
4. 與層級結構相比,下列哪一項敘述描述了在內部稽核活動中使用扁平組織結構的典型好處?
A) 扁平結構比分層結構帶來更低的營運和支援成本。
B) 扁平結構使現場審核員能夠向高級審核員報告並向高級審核員學習。
C) 扁平結構帶來穩定且高度協作的環境。
D) 扁平結構比分層結構更具活力,並提供更多晉升機會。
5. 下列哪一個採購場景將從實施電子食品交換中獲得最大的好處?
A) 大量客製化採購
B) 對材料成本敏感的可變體積
C) 即時採購環境
D) 目前採購流程效率低下
Solutions:
Question # 1 Answer: C | Question # 2 Answer: B | Question # 3 Answer: A | Question # 4 Answer: A | Question # 5 Answer: C |

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