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

1. 內部審計部門對一家建築公司的維護營運進行了業務審核，發現了幾個中等重要性的問題。維護主管提出了一項改進計劃，並規定了截止日期和責任人員。內部稽核部門向高階管理層提交了最終報告。高階管理層對該報告並不滿意，因為他們認為改進計劃的截止日期應該會大大縮短。內部稽核部門應在報告流程中改善下列哪一項？

A) 要求高階管理層就截止日期的變更發佈單獨的備忘錄
B) 邀請高階管理層參加董事會會議討論參與結果，以便他們表達他們的擔憂
C) 停止與負責的員工討論報告草稿，因為只有在實地工作期間才需要他們的意見
D) 讓高階管理層參與報告起草階段和行動計畫的製定

2. 下列哪一個場景最能說明魚叉式網路釣魚攻擊？

A) 公司網站遭受多次持續攻擊，導致伺服器崩潰、服務中斷。
B) 某人收到了一封有關高爾夫會員續約的個人化電子郵件，他點擊超連結將其信用卡資料輸入虛假網站
C) 一名冒充公司 IT 服務台代表的人員致電幾名員工，並播放了一條通用的預先錄製的訊息，要求提供密碼資料。
D) 許多社群網路服務的用戶收到了投資新產品的獨特機會的虛假通知。

3. 下列哪一個儲存選項能讓組織有最大的機會恢復資料？

A) 資料的加密實體副本及其加密金鑰一起儲存在組織中，可隨時依要求取得。
B) 有關使用情況和資料庫結構變化的加密報告儲存在基於雲端的、安全性的資料庫中，可輕鬆存取。
C) 資料的加密實體副本與其加密金鑰分開存儲，並且均保存在距離組織幾個小時車程的安全位置。
D) 資料的加密副本儲存在幾個小時車程之外的單獨安全位置，而加密金鑰則儲存在組織中並可隨時取得。

4. 下列哪一項敘述最能描述目前資料隱私監管的現況？

A) 資料隱私的概念已充分確立，隱私法規也已成熟，預計監管方面的變化將非常有限。
B) 由於世界各地對隱私的概念不同，資料隱私監管相對寬鬆。
C) 與隱私相關的法規不斷發展且日益複雜，相關法律的數量也不斷增加。
D) 大多數隱私權法都具有規範性，著重於組織的隱私權。

5. 某組織與第三方服務提供者簽訂了合同，負責規劃、設計和建造新設施。高階管理層希望將所有風險轉移給建築商。組織將使用哪種類型的採購合約？

A) 交鑰匙合約。
B) 成本加成合約。
C) 解決方案合約。
D) 服務合約。

Solutions: