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Updated: Jun 02, 2026
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IIA Business Knowledge for Internal Auditing (IIA-CIA-Part3中文版) Sample Questions:
1. 在災難復原規劃期間，組織建立了復原點目標。下列哪一項最能描述這個概念？
A) 事件發生後所需的最少恢復資源
B) 事件發生後可容忍的最大資料遺失。
C) 事件發生後可容忍的最長停機時間。
D) 與事件發生相關的最大可容忍風險
2. 下列哪種情況會導致首席審計執行官 (CAE) 立即停止在審計報告中使用任何表明符合全球內部審計標準的聲明？
A) 首席審計執行長只接受內部稽核部門集體具備執行知識的委託
B) 專案主管考慮了高階管理層關於將專案納入內部稽核計畫的請求
C) 內部稽核職能採用基於風險的方法來制定內部稽核計劃
D) 審查中的活動限制了內部稽核職能存取記錄的能力，從而影響了稽核結果
3. 內部稽核員正在審查軟體開發專案的關鍵階段。以下哪一項會；審計員最有可能用來衡量專案團隊與專案任務完成狀況相關的績效？
A) 平衡計分卡。
B) 掙值分析。
C) 趨勢分析
D) 品質審核
4. 下列哪一項 IT 相關活動最常由第二道防線執行？
A) 檢討災難復原測試結果。
B) 阻止未經授權的流量。
C) 加密資料。
D) 提供獨立的 IT 安全評估。
5. 一家製造業企業的研發部門負責人認為他的團隊在某些領域缺乏專業知識，並決定聘請更有經驗的研究人員來協助開發新產品。該決定可能會導致下列哪些變化？
勞動效率差異有利
勞動率差異不利
勞動效率差異
有利的勞動率差異
A) 3 和 4。
B) 2 和 3。
C) 1 和 2。
D) 1 和 4。
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: D | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: C |
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